La dimensión del deporte a escala municipal. Análisis desde la nueva perspectiva del coste efectivo y el tipo de gestión
- Jorge García-Unanue 1
- José Luis Felipe 2
- Javier Sánchez-Sánchez 2
- Pablo Burillo 2
- Álvaro Fernández-Luna 2
- Luis de la Riva 2
- Nicolás de la Plata 2
- Leonor Gallardo 1
-
1
Universidad de Castilla-La Mancha
info
-
2
Universidad Europea de Madrid
info
ISSN: 1885-3137
Year of publication: 2019
Issue Title: Julio
Volume: 15
Issue: 57
Pages: 254-265
Type: Article
More publications in: RICYDE. Revista Internacional de Ciencias del Deporte
Abstract
Spanish legislation has included a new indicator, effective cost, to analyze the development of municipal services (including sports) in a homogeneous way between the different management delivery forms, which could replace the classic indicator of spending per capita. Thus, the aim of this article is to analyze the implications of effective cost as a measure of sport dimension at the municipal level, taking as a reference the type of management. All Spanish municipalities with more than 20,000 inhabitants were part of this study, using data from 2014 and 2015 (297 cases in 2014 and 273 in 2015). Two dependent variables were calculated: per capita expenditure and per capita cost in sports. A regression model was estimated for each dependent variable and year, using the type of management as an independent variable (direct centralized management, direct decentralized or indirect), as well as various environmental factors. Per capita spending models show more spending (p<0.05) in direct decentralized management compared to centralized management (€ 10.76 more in 2014 and € 8.21 more in 2015) and lower spending on indirect management compared to the direct centralized management (€ 5.95 less in 2014 and € 8.10 less in 2015). No significant differences were found in the cost models per inhabitant (p>0.05). The coefficients of the control variables remain similar in all models. Therefore, the use of the effective cost per inhabitant suggests that the level of services is similar regardless of the type of management.
Bibliographic References
- Andrews, R. (2011). New public management and the search for efficiency. In T. Christensen & P. Laegrid (Eds.), The Ashgate research companion to new public management (pp. 281-294). Farnham, UK: Ashgate Editorial.
- Arboledas, D., & Puig, N. (2012). Análisis comparativo de los servicios deportivos municipales de Andalucía y Cataluña. RICYDE. Revista Internacional de Ciencias del Deporte, 8(29), 223-244. https://doi.org/10.5232/ricyde2012.02903
- Balaguer-Coll, M. T.; Prior, D., & Tortosa-Ausina, E. (2010). Decentralization and efficiency of local government. The Annals of Regional Science, 45(3), 571-601. https://doi.org/10.1007/s00168-009-0286-7
- Bastida, F.; Bernardino, B., & Guillamón, M. D. (2009). An empirical assessment of the municipal financial situation in Spain. International Public Management Journal, 12(4), 484-499.
- Benito, B.; Solana, J., & Moreno, M. R. (2012). Assessing the efficiency of local entities in the provision of public sports facilities. International Journal of Sport Finance, 7(1), 46-72.
- Burillo, P.; Barajas, Á.; Gallardo, L., & García-Tascón, M. (2011). The influence of economic factors in urban sports facility planning: a study on Spanish Regions. European Planning Studies, 19(10), 1755-1773. https://doi.org/10.1080/09654313.2011.614385
- Carrasco Díaz, D.; Buendía Carrillo, D., & Llorente Muñoz, V. (2016). Síntesis y análisis del coste efectivo de los servicios públicos. Auditoría pública: revista de los Órganos Autónomos de Control Externo, 67, 39-49.
- Cuadrado-Ballesteros, B.; García-Sánchez, I. M., & Prado-Lorenzo, J. M. (2012). Effects of different modes of local public services delivery on quality of life in Spain. Journal of Cleaner Production, 37, 68-81. https://doi.org/10.1016/j.jclepro.2012.06.008
- Cuadrado-Ballesteros, B.; García-Sánchez, I. M., & Prado-Lorenzo, J. M. (2013a). Effect of modes of public services delivery on the efficiency of local governments: a twostage approach. Utilities Policy, 26, 23-35. https://doi.org/10.1016/j.jup.2013.04.005
- Cuadrado-Ballesteros, B.; García-Sánchez, I. M., & Prado-Lorenzo, J. M. (2013b). Modes of public services Delivery. The case of Spanish local governments. Journal of Local Self-Government, 11(2), 119-137. https://doi.org/10.4335/241
- FEMP (Federación Española de Municipios y Provincias). (2006). Guía para la implantación de un sistema de costes en la administración local: FEMP.
- FEMP (Federación Española de Municipios y Provincias). (2008). Costes de las prestaciones de deportes e indicadores de gestión para la comparabilidad: FEMP.
- Gallardo, L., & Jiménez, A. J. (2004). La gestión de los servicios deportivos municipales: vías para la excelencia. Barcelona: Inde.
- Gallardo, L.; Burillo, P., García-Tascón, M., & Salinero, J. J. (2009). The ranking of the regions with regard to their sports facilities to improve their planning in sport: the case of Spain. Social Indicators Research, 94(2), 297-317. https://doi.org/10.1007/s11205-008-9424-3
- García-Sánchez, I. M.; Mordan, N., & Prado-Lorenzo, J. M. (2012). Effect of the political system on local financial condition: empirical evidence for Spain`s largest municipalities. Public Budgeting & Finance, Summer. https://doi.org/10.1111/j.1540-5850.2011.00986.x
- García-Unanue, J.; Felipe, J. L., & Gallardo, L. (2015). Using Action Research to Achieve the Implementation of Cost Accounting: The Case of the Public Sports Organizations at Local Level. Systemic Practice and Action Research, 28(2), 111-123. https://doi.org/10.1007/s11213-014-9322-3
- García-Unanue, J.; Felipe, J. L., Gómez-González, C.; del Corral, J., & Gallardo, L. (2016). External constraints on Spanish municipal sports agencies’ finances. Academia Revista Latinoamericana de Administración, 29(2), 198-215. https://doi.org/10.1108/ARLA-06-2015-0121
- García-Unanue, J.; L Felipe, J., del Corral, J., & Gallardo, L. (2016). Assessing Financial Condition of Municipal Sports Agencies: A Data Benchmarking Approach. The Open Sports Sciences Journal, 9(1). https://doi.org/10.2174/1875399X01609010043
- Liu, Y. D. (2009). Sport and social inclusion: evidence from the performance of public leisure facilities. Social Indicators Research, 90(2), 325-337. https://doi.org/10.1007/s11205-008-9261-4
- Liu, Y. D.; Taylor, P., & Shibli, S. (2007). The operational efficiency of English public sport facilities. Managing Leisure, 12(4), 251-272.
- Liu, Y. D.; Taylor, P., & Shibli, S. (2009). Sport Equity: Benchmarking the performance of english public sport facilities. European Sport Management Quarterly, 9(1), 3-21.
- Moreno, F. C.; Pardo, I. Q., & Gómez, J. M. (2008). La calidad percibida de los servicios deportivos: diferencias según instalación, género, edad y tipo de usuario en servicios náuticos. RICYDE. Revista Internacional de Ciencias del Deporte, 4(10), 25-43. https://doi.org/10.5232/ricyde2008.01003
- Pérez-López, G.; Prior, D., & Zafra-Gómez, J. L. (2015). Rethinking new public management delivery forms and efficiency: Long-term effects in Spanish local government. Journal of Public Administration Research and Theory, 25(4), 1157- 1183. https://doi.org/10.1093/jopart/muu088
- Rodríguez-Bolívar, M. P.; López-Hernández, A. M., & Ortiz-Rodríguez, D. (2010). Implementing the balanced scorecard in public sector agencies: An experience in municipal sport services. Academia, Revista Latinoamericana de Administración, 45, 116-139.
- Stastna, L. (2009). Spatial interdependence of local public expenditures: selected evidence from the Czech Republic. Czech Economic Review, 3(1), 7-25.
- Walker, R. M.; Brewer, G. A.; Boyne, G. A., & Avellaneda, C. N. (2011). Market orientation and public service performance: new public management gone mad?. Public Administration Review, 71(5), 707-717. https://doi.org/10.1111/j.1540-6210.2011.02410.x
- Zafra-Gómez, J. L.; Pedauga, L. E.; Plata-Díaz, A. M., & López-Hernández, A. M. (2014). Do local authorities use NPM delivery forms to overcome problems of fiscal stress? Spanish Journal of Finance and Accounting, 43(1), 21-46. https://doi.org/10.1080/02102412.2014.890823