Aineiston nimi

Finnish Local Government 2004: Financial Management 2003

Aineistonumero

FSD2271

Pysyvät tunnisteet

https://urn.fi/urn:nbn:fi:fsd:T-FSD2271
https://doi.org/10.60686/t-fsd2271

Aineiston laatu

Kvantitatiivinen aineisto

Tekijät

• Kallio, Olavi (University of Tampere. Department of Economics and Accounting)
• Martikainen, Juha-Pekka (University of Tampere. Department of Economics and Accounting)
• Meklin, Pentti (University of Tampere. Department of Economics and Accounting)
• Oulasvirta, Lasse (University of Tampere. Department of Economics and Accounting)

Sisällön kuvaus

The survey charted the practices of municipalities' financial management. The topics included covered financial planning and monitoring, accounting, monitoring revenues and expenses, and municipal auditing committee and its activities. The survey also included questions on the organisational structure of municipality.

The composing process of municipal budget was investigated by asking the respondents which body decided on the expenditure framework, which body had the most influence in adjusting the framework, and what this framework included. They were also asked how well different institutions/organs adhered to the expenditure framework, when the budget proposal was released, and how much influence different bodies had on adjusting the budget and allocating funds. The budget's operational goals and net budgeting were charted by asking the respondents to give their opinions on the number of operational goals and allocations binding the council. They also named the operational areas in which net budgeting was used.

Views were probed on the accuracy of the budget monitoring reports, and on how many times per year institutions/organs received these reports. The importance and adequacy of internal information from different bodies were charted. Some questions explored the application and implementation of the new accounting law.

Further questions focused on municipal organisation and its management, principles, and strategies. The respondents were asked whether there were any areas in the municipal organisation that had a joint operational policy, and which areas these were.

Opinions on the municipal auditing committee were canvassed by asking the respondents about the committee's structure, status, and appreciation in the municipal organisation. Changes in the role and importance of audition were queried, as well as the allocation of tasks and adequacy of available resources in the auditing committee.

Background variables included the respondent's year of birth, gender, mother tongue, degree, school, and job title.

Asiasanat

accounting; auditing committees; budgetary control; economic planning; expenditure; income; local authority budgets; local finance; local government organizations; municipalities; service provision

Tieteenala/Aihealue

• Social sciences (OKM:n tieteenalaluokitus)
• Economic policy, public expenditure and revenue (CESSDAn aihepiiriluokitus)
• Government, political systems and organisations (CESSDAn aihepiiriluokitus)

Sarja

Finnish Local Government 2004

Jakelija

Finnish Social Science Data Archive

Käyttöoikeudet

The dataset is (B) available for research, teaching and study.

Kerääjät

• Kallio, Olavi (University of Tampere. Department of Economics and Accounting)
• Martikainen, Juha-Pekka (University of Tampere. Department of Economics and Accounting)
• Meklin, Pentti (University of Tampere. Department of Economics and Accounting)
• Oulasvirta, Lasse (University of Tampere. Department of Economics and Accounting)

Ajallinen kattavuus

2003

Aineistonkeruun ajankohta

spring - early summer 2003 ( 2003 )

Maa

Finland

Kohdealue

Finland, Espoo, Haukipudas, Humppila, Hämeenlinna, Iitti, Jaala, Joroinen, Kaarina, Karstula, Kemiö, Kerava, Kiikala, Kokkola, Kolari, Kotka, Kristiinankaupunki, Kuhmoinen, Lappeenranta, Leppävirta, Lieksa, Liljendal, Lumijoki, Mikkeli, Multia, Naantali, Noormarkku, Närpiö, Oulainen, Outokumpu, Padasjoki, Pieksämäki, Porvoo, Pudasjärvi, Punkaharju, Pyhäntä, Pylkönmäki, Ranua, Rääkkylä, Sonkajärvi, Suolahti, Tyrnävä, Vaasa, Vahto, Varkaus, Vehkalahti, Vimpeli, Virrat

Havaintoyksikkötyyppi

Political-administrative area (Municipality)

Perusjoukko/otos

The municipalities participating in the Finnish Local Government 2004 research project

Tutkimuksen aikaulottuvuus

Longitudinal: Trend/Repeated cross-section

Otantamenetelmä

Probability: Multistage

Two-stage stratified sampling in selecting project municipalities. The questionnaire was sent to financial managers (chief accountant, financial manager, etc.; municipal manager in small municipalities) in the research municipalities. 47 municipalities participated in the research. 46 of them responded. The data have been partially complemented by telephone interviews and e-mail surveys.

Keruumenetelmä

Self-administered questionnaire: Paper

Telephone interview

Self-administered questionnaire: E-mail

Keruuväline tai –ohje

Structured questionnaire

Vastausprosentti

97.9

Datatiedostojen kieli

Aineistopaketti voi sisältää samoja tiedostoja eri kielisinä.

Aineisto sisältää datatiedostoja seuraavilla kielillä: suomi.

Tietoarkisto kääntää kvantitatiivisia datatiedostoja englanniksi. Lisätietoja käännöspyynnön jättämisestä.

Datan versio

1.0

Katso myös

FSD1246 Finnish Local Government 2004: Financial Management 1996

FSD2270 Finnish Local Government 2004: Financial Management 1999

Painokertoimet

There are no weight variables in the data.

Viittausvaatimus

The data and its creators shall be cited in all publications and presentations for which the data have been used. The bibliographic citation may be in the form suggested by the archive or in the form required by the publication.

Malliviittaus

Kallio, Olavi (University of Tampere) & Martikainen, Juha-Pekka (University of Tampere) & Meklin, Pentti (University of Tampere) & Oulasvirta, Lasse (University of Tampere): Finnish Local Government 2004: Financial Management 2003 [dataset]. Version 1.0 (2007-09-25). Finnish Social Science Data Archive [distributor]. https://urn.fi/urn:nbn:fi:fsd:T-FSD2271

Julkaisusta tiedottaminen

Notify FSD of all publications where you have used the data by sending the citation information to user-services.fsd@tuni.fi.

Varaumat

The original data creators and the archive bear no responsibility for any results or interpretations arising from the reuse of the data.

Julkaisut aineistosta

Kallio, Olavi & Martikainen, Juha-Pekka & Meklin, Pentti & Oulasvirta, Lasse (2005): Talousjohtamisen kehityspolkuja - Tutkimus kuntien talousjohtamisesta 1996-2003. KuntaSuomi 2004 -tutkimuksia nro 53. Acta nro 175. Tampereen yliopisto & Suomen Kuntaliitto. Helsinki.

Kallio, Olavi & Manninen, Juhani & Meklin, Pentti & Oulasvirta, Lasse (2000): Kuntalaki muuttui - entä käytännön talousjohtaminen. KuntaSuomi 2004 -tutkimuksia nro 22. Acta nro 122. Suomen Kuntaliitto. Helsinki.