Evaluating city financial management using fuzzy rule—based systems

Financial management is one of the most important management tasks of government. The complexity of financial management systems has discouraged overall evaluations of financial management. The objective of this article is to develop a method for evaluating government financial management that can handle this complexity. A fuzzy rule–based system (FRBS) is a methodology that can use many different types of data, produce robust input measures and can capture the complex contextual judgment of experts. Using data collected as part of the Government Performance Project survey of large cities, we develop an FRBS for city financial management.