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The recent reform of spanish local governmental accounting: a critical perspective from local governmental accountants as internal users of budgeting and financial accounting information

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The recent reform of spanish local governmental accounting: a critical perspective from local governmental accountants as internal users of budgeting and financial accounting information

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dc.contributor.author Dasi González, Rosa María es_ES
dc.contributor.author Gimeno-Ruíz, Amparo es_ES
dc.contributor.author Vela-Bargues, Jose Manuel es_ES
dc.date.accessioned 2019-08-02T20:00:39Z
dc.date.available 2019-08-02T20:00:39Z
dc.date.issued 2018 es_ES
dc.identifier.issn 1581-5374 es_ES
dc.identifier.uri http://hdl.handle.net/10251/124695
dc.description.abstract [EN] Local Government Accounting and Financial Reporting in Spain has been recently reformed by the new Accounting Instructions published in 2103 and in force since the 1st of January 2015. Once the financial reports corresponding to 2016 fiscal year have been published, the main purpose of this paper is to empirically evaluate, the perceptions and opinions that local governmental accountants have about the recent reform. Our analysis has found a clear gap between the aims of the reform and the opinion of local governmental accountants, who consider the system too complex and clearly biased towards financial accounting information. es_ES
dc.language Inglés es_ES
dc.publisher Institut za Lokalno Samoupravo in Javna Narocila Maribor es_ES
dc.relation.ispartof Lex Localis es_ES
dc.rights Reserva de todos los derechos es_ES
dc.subject Usefulness of accounting information es_ES
dc.subject Budgetary accounting es_ES
dc.subject Accrual accounting es_ES
dc.subject Local government accountants es_ES
dc.subject Local government es_ES
dc.subject Spain es_ES
dc.subject.classification ECONOMIA FINANCIERA Y CONTABILIDAD es_ES
dc.title The recent reform of spanish local governmental accounting: a critical perspective from local governmental accountants as internal users of budgeting and financial accounting information es_ES
dc.type Artículo es_ES
dc.identifier.doi 10.4335/16.3.453476(2018) es_ES
dc.rights.accessRights Abierto es_ES
dc.contributor.affiliation Universitat Politècnica de València. Departamento de Economía y Ciencias Sociales - Departament d'Economia i Ciències Socials es_ES
dc.description.bibliographicCitation Dasi González, RM.; Gimeno-Ruíz, A.; Vela-Bargues, JM. (2018). The recent reform of spanish local governmental accounting: a critical perspective from local governmental accountants as internal users of budgeting and financial accounting information. Lex Localis. 16(3):453-476. https://doi.org/10.4335/16.3.453476(2018) es_ES
dc.description.accrualMethod S es_ES
dc.relation.publisherversion http://doi.org/10.4335/16.3.453476(2018) es_ES
dc.description.upvformatpinicio 453 es_ES
dc.description.upvformatpfin 476 es_ES
dc.type.version info:eu repo/semantics/publishedVersion es_ES
dc.description.volume 16 es_ES
dc.description.issue 3 es_ES
dc.relation.pasarela 369840 es_ES


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