Variable definitions
| Variables | Definitions |
|---|---|
| dif_BS | Difference between appraisal of the budget amount for the next fiscal year and the current year budget amount, deflated by the current year budget amount |
| NFP | 1 when the questionnaire is for Group 2 and 0 otherwise |
| NFP*AC | 1 when the questionnaire is for Group 3 and 0 otherwise |
| Using Request Budget (Likert) | Extent of the use of requested budget information on a five-point Likert scale |
| Using Current Budget (Likert) | Extent of the use current budget information on a five-point Likert scale |
| Using Accrual (Likert) | Extent of the use of accrual-based cost information on a five-point Likert scale |
| Using Performance (Likert) | Extent of the use of performance information on a five-point Likert scale |
| Balance | Ratio of the net balance to total revenue |
| Debt ratio | Ratio of debt repayment amounts to total revenue |
| Variance | Each municipality's actual expenditure for 2015 is subtracted from its total revenues in 2016, then divided by the actual expenditure for 2015 |
| Elderly Ratio | Population over 65 years of age divided by total population in 2015 |
| Variables | Definitions |
|---|---|
| Difference between appraisal of the budget amount for the next fiscal year and the current year budget amount, deflated by the current year budget amount | |
| 1 when the questionnaire is for Group 2 and 0 otherwise | |
| 1 when the questionnaire is for Group 3 and 0 otherwise | |
| Extent of the use of requested budget information on a five-point Likert scale | |
| Extent of the use current budget information on a five-point Likert scale | |
| Extent of the use of accrual-based cost information on a five-point Likert scale | |
| Extent of the use of performance information on a five-point Likert scale | |
| Ratio of the net balance to total revenue | |
| Ratio of debt repayment amounts to total revenue | |
| Each municipality's actual expenditure for 2015 is subtracted from its total revenues in 2016, then divided by the actual expenditure for 2015 | |
| Population over 65 years of age divided by total population in 2015 |
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