Study title

Finnish Local Government 2004: Financial Management 2003

Dataset ID Number

FSD2271

Persistent identifier

urn:nbn:fi:fsd:T-FSD2271

Data Type

Quantitative

Authors

• 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)

Abstract

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.

Keywords

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

Topic Classification

• Social sciences (Fields of Science Classification)
• Economic policy, public expenditure and revenue (CESSDA Topic Classification)
• Government, political systems and organisations (CESSDA Topic Classification)

Series

Finnish Local Government 2004

Distributor

Finnish Social Science Data Archive

Access

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

Data Collector

• 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)

Time Period Covered

2003

Collection Dates

spring - early summer 2003 ( 2003 )

Nation

Finland

Geographical Coverage

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

Analysis/Observation Unit Type

Political-administrative area (Municipality)

Universe

The municipalities participating in the Finnish Local Government 2004 research project

Time Method

Longitudinal: Trend/Repeated cross-section

Sampling Procedure

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.

Collection Mode

Self-administered questionnaire: Paper

Telephone interview

Self-administered questionnaire: E-mail

Research Instrument

Structured questionnaire

Response Rate

97.9

Data File Language

Downloaded data package may contain different language versions of the same files.

The data files of this dataset are available in the following languages: Finnish.

FSD translates quantitative data into English on request, free of charge. More information on ordering data translation.

Data Version

1.0

Related Datasets

FSD1246 Finnish Local Government 2004: Financial Management 1996

FSD2270 Finnish Local Government 2004: Financial Management 1999

Weighting

There are no weight variables in the data.

Citation Requirement

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.

Bibliographical Citation

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

Deposit Requirement

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

Disclaimer

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

Related Publications

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.