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This research evaluates the management efficiency of the European Structural Funds according to whether their productive orientation is based on employment or on economic and social development. The data refers to 2000–2020 for the 28 EU countries. The paper includes an analysis of the influence of the country's governance and economic freedom on the production function associated with the funds received. The results show that there is a technological gap between groups of countries defined by their goodness of governance. On the other hand, there is a positive relationship of economic freedom and the efficiency scores of the countries. [ABSTRACT FROM AUTHOR]

The application of new technologies and the implementation of e-government have profoundly modified management systems in public administrations. In this article we create an index to measure efficiency in the management of public resources in the countries of the European Union for the period 2007–2012, both overall and in the management of resources in functions that generate most interest for citizens—education, health care, and social protection. In a second stage, we perform a cross-country panel data study to analyze how the implementation of e-government and other political and social variables influence the overall efficiency index and, by functions—human capita; state of development, democracy and corruption. Our results show that e-government, state of development, and human capital promote national expenditure efficiency. On the other hand, corruption promotes public inefficiency. [ABSTRACT FROM AUTHOR]

Purpose: The application of new public governance by many countries has led to the creation of new management systems in public administration and the development of an effective accounting structure with efficient internal control to guarantee a proper provision of services that meet citizens' requirements. The purpose of this paper is to focus on Spanish local government with the intention of determining the impact of the internal control structure on the disclosure of financial information on the internet. Design/methodology/approach: The empirical analysis used combines a descriptive aspect with an explanatory one and seeks to answer the question of whether the internal control system (ICS) influences the disclosure of financial information on the websites of Spanish LGs. The authors use a multivariate model that allows us to verify the predictive capability of the previously defined explanatory variable, internal control, in 1,806 local governments. To test the hypotheses, the authors use two different models. Findings: The authors consider the existence and quality of the financial information disclosure in relation to ICSs, and a series of financial and non-financial variables. The authors conclude that the structure of the ICS influences financial information disclosure and its quality. Also, the socio-political variable gives a better explanation of financial information disclosure than the financial variable. Originality/value: This research is novel to determine whether the development of ICSs in Spanish municipalities has favored and increased the disclosure of financial information financial through the municipalities' website transparency portal. These findings will contribute to increase the importance of internal control in the management of public entities. [ABSTRACT FROM AUTHOR]

Measuring public efficiency can help governments to benchmark progress, identify gaps, and learn from best practices around the world. Our study designs Public Expenditure Efficiency Indexes, both for general government and for its functions, by using single synthetic indicators, as well as a Free Disposal Hull and a Data Envelopment Analysis model. The study also tests the association between public sector performance and public expenditure efficiency and other key socioeconomic indicators. Empirical analysis was applied in 2012 for a single cross-section of 35 economies. Results show significant evidence of an association between public efficiency and state of development, democracy, and corruption, as well as with population density, especially in Environmental Protection. The direction of the association between public sector size and public performance differs per function. It is positive for Health and Social Protection. Related Articles [ABSTRACT FROM AUTHOR]