Summarizing data using partially ordered set theory: An application to fiscal frameworks in 97 countries

作     者：Bachtrögler, Julia Badinger, Harald De Clairfontaine, Aurélien Fichet Reuter, Wolf Heinrich 

作者机构：Department of Economics Vienna University of Economics and Business Welthandelsplatz 1 Vienna 1020 Austria Austrian Institute of Economic Research Arsenal Vienna Austria 

出 版 物：《Statistical Journal of the IAOS》 (Stat. J. IAOS)

年 卷 期：2016年第32卷第3期

页      面：383-402页

学科分类：1205[管理学-图书情报与档案管理] 0202[经济学-应用经济学] 02[经济学] 1202[管理学-工商管理] 1201[管理学-管理科学与工程(可授管理学、工学学位)] 0201[经济学-理论经济学] 0714[理学-统计学（可授理学、经济学学位）] 0701[理学-数学] 0812[工学-计算机科学与技术（可授工学、理学学位）] 

主　　题：budgetary procedures composite indices fiscal frameworks fiscal rules index functions Partially ordered set theory 

摘      要：The widespread use of composite indices has often been motivated by their practicality to quantify qualitative data in an easy and intuitive way. At the same time, this approach has been challenged due to the subjective and partly ad hoc nature of computation, aggregation and weighting techniques as well as the handling of missing data. Partially ordered set (POSET) theory offers an alternative approach for summarizing qualitative data in terms of quantitative indices, which relies on a computation scheme that fully exploits the available information and does not require the subjective assignment of weights. The present paper makes the case for an increased use of POSET theory in the social sciences and provides a comparison of POSET indices and composite indices (from previous studies) measuring the stringency of fiscal frameworks using data from the OECD Budget Practices and Procedures survey (2007/08). © 2016 - IOS Press and the authors. All rights reserved.