Local Governments Financial Vulnerability : Analysing the Impact of the Covid-19 Pandemic

Padovani, Emanuele (EDT); Scorsone, Eric (EDT); Iacuzzi, Silvia (EDT); Valle De Souza, Simone (EDT)

ISBN 10: 1032228105 / ISBN 13: 9781032228105

Editore: Routledge, 2023

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Dati bibliografici

• Titolo: Local Governments Financial Vulnerability : Analysing the Impact of the Covid-19 Pandemic
• Editore: Routledge
• Data di pubblicazione: 2023
• Lingua: Inglese
• ISBN 10: 1032228105
• ISBN 13: 9781032228105
• Rilegatura: Brossura
• Condizione: As New

Descrizione articolo

Riassunto

Local Governments’ Financial Vulnerability presents a conceptual framework developed to examine how vulnerable local finances were before and in the immediate aftermath of the COVID-19 pandemic crisis by mapping and systematising its dimensions and sources.

The model is then applied to eight countries with different administrative models and traditions: Australia, Austria, Bosnia and Herzegovina, Germany, Italy, Portugal, Spain, and the United States. Comparative results reveal not only that COVID-19 impacts and policy tools had a lot of similarities across countries, but also that financial vulnerability has an inherently contingent nature in time and space and can lead to paradoxical outcomes. The book shows that the impact of the crisis on local governments’ finances has been postponed and that financial vulnerability is expected to increase dramatically for a few years following the pandemic, especially in larger and richer municipalities which are traditionally more autonomous and less financially vulnerable. The authors provide timely insights and analytical tools that can be useful for both academic and public policy purposes, to further appreciate local governments’ financial vulnerability, especially during crises.

This book is a valuable resource for practitioners and academics, as well as students of public policy, public management, financial management, and public accounting. Local governments can use the framework to better appreciate and manage their financial vulnerability, while oversight authorities can use it to help local governments become less financially vulnerable or, at least, more aware of their financial vulnerability. Financial institutions, advisors, and rating agencies may use this publication to refine or revise their models of credit risk assessment.

Informazioni sull?autore

Emanuele Padovani is Associate Professor of Public Management & Accounting at the University of Bologna, Italy. He has done extensive research, consultancy, and advisory activities in Europe in the area of accounting and financial management, financial analysis, and performance measurement and management, applied to regional and local governments and their subsidiaries.

Eric Scorsone is Associate Professor of Regional and Local Policy at Michigan State University, USA. He has extensive experience as a research, educator, and practitioner in the area of local government finance and intergovernmental finance and regulation and is currently Director of Michigan State University Extension Center for Local Government Finance.

Silvia Iacuzzi is Assistant Professor of Business Administration and Accounting at the University of Udine, Italy. She has worked and taught in over 40 countries. Her research focuses on public sector accounting and management, looking at value creation, stakeholder engagement, and performance measurement and management, particularly for local government and healthcare organisations.

Simone Valle de Souza is Assistant Professor of Resource Economics and Policy at Michigan State University, USA. Her research expertise includes public policy analysis, statistical analysis, and economic analysis, having taught microeconomics of public policy at undergraduate and graduate levels for 10 years. She also serves as Deputy Director for the Centre for Local Government at the University of New England, Australia.