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Towards Performance,Quality and Environmental Management in Local Government: the Case of Spain
Authors:Vicente Montesinos  Isabel Brusca
Affiliation:1. Department of Accounting , University of Valencia , Spain vicente.montesinos@uv.es;3. Department of Accounting , University of Zaragoza , Spain
Abstract:The search for improvements in the management and quality of public services seems to be a constant in all public administrations, and there is an ever-increasing use of management techniques and models from the business sector. The aim of this paper is to show which management systems are being used by Spanish local governments to improve their management in terms of economy, quality and the environment. Our analysis is based on a questionnaire sent to Spanish local governments about the tools they use and the factors that influence their implementation. The results show that more efforts are necessary to implement performance measurement and total quality management, but they also show some positive aspects, such as the usefulness of performance measurement and its application to decisions in those local governments that have implemented it.
Keywords:Performance management  local government  public management  performance indicators  local accounting
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