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IJPSM:MEASURING LOCAL PUBLIC EXPENDITURE EFFECTIVENESS USING SUSTAINABLE DEVELOPMENT GOALS
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Purpose – This paper aims to propose a tool to assess local public expenditure effectiveness based on a framework
of alignment between outputs, outcomes and impacts – the Index of Municipal Expenditure Effectiveness (IMEE).
This index is composed of a set of indicators associated with the typology of local expenditure.
Design/methodology/approach – The paper describes the methodological approach used in the
development of the Index, considering the insights from the literature review and the opinion of a panel of
experts. The indicators of outcomes and social impacts that are part of the Index are intentionally aligned with
the UN Sustainable Development Goals (SDGs) as they provide an essential guide to assess public value
creation in the current context. For simplicity purposes, three main components of municipal expenditure were
considered, namely Education, Essential Public Services and Local Public Transportation. The Index is then
illustrated through a pilot application, using data from five Portuguese municipalities.
Findings – This study argues that measuring the public expenditure effectiveness based on outcome and
impact indicators can provide the data needed for local governments to better understand the effects of their
activities over time, ultimately assessing their contribution to public value.
Practical implications – Assessing the impact of local spending is important to ensure the best use of public
resources. Linking local public expenditures with the 2030 Agenda and the SDGs is a promising avenue to
understand up to what extent the application of the public money is contributing to create public value by
impacting on citizens’ lives.
Originality/value – The proposed IMEE contributes to addressing a gap identified in public organizations,
including local governments, regarding the lack of consideration of expenditure and outcome/impact
relationships, and the use of variables to measure long term impacts.
Sandra Matos, Susana Jorge, Patrícia Moura e Sá - Personal Name
NONE
Text
ENGLISH
EMERALD INSIGHT
2022
JURNAL ILMU PEMERINTAHAN
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APA Citation
Sandra Matos, Susana Jorge, Patrícia Moura e Sá. (2022).IJPSM:MEASURING LOCAL PUBLIC EXPENDITURE EFFECTIVENESS USING SUSTAINABLE DEVELOPMENT GOALS.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd