Soft Computing

, Volume 23, Issue 10, pp 3327–3345 | Cite as

A group decision process based on expert analysis and criteria coalition to measure municipalities’ financial distress

  • Manuel A. Fernández
  • Elías Bendodo
  • José R. SánchezEmail author
  • Francisco E. Cabrera
Methodologies and Application


The aim of this work is to propose a new operating model to evaluate municipalities’ financial distress, based on the analysis of experts and the synergies between the variables that are evaluated in the process. For such purpose, the methodology of decision-making in multi-criteria group will be used, which is implemented by combining the hierarchical analytic process, the Choquet integral, the majority operator, and linguistic information. This new model has been applied to a sample of 120 Spanish municipalities and has allowed the assessment of their financial situation in a powerful manner using a set of variables corresponding to the year 2015. Given the flexibility of the proposed model, the above-mentioned application could be useful for assessing the financial capacity of municipalities in any international context.


Local governments Financial distress AHP Criteria coalitions Expert analysis Fuzzy logic 


Compliance with ethical standards

Conflict of interest

The authors declare that they have no conflict of interest.


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Copyright information

© Springer-Verlag GmbH Germany, part of Springer Nature 2017

Authors and Affiliations

  • Manuel A. Fernández
    • 1
  • Elías Bendodo
    • 2
  • José R. Sánchez
    • 1
    Email author
  • Francisco E. Cabrera
    • 3
  1. 1.Department of Finance and AccountingUniversity of MalagaMalagaSpain
  2. 2.Interuniversity PhD programUniversity of MalagaMalagaSpain
  3. 3.Department of Languages and Computer SciencesUniversity of MalagaMalagaSpain

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