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

[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 pap...

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Autores: Dasi González, Rosa María, Gimeno-Ruíz, Amparo, Vela-Bargues, Jose Manuel
Tipo de recurso: artículo
Fecha de publicación:2018
País:España
Institución:Universitat Politècnica de València (UPV)
Repositorio:RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
Idioma:inglés
OAI Identifier:oai:riunet.upv.es:10251/124695
Acceso en línea:https://riunet.upv.es/handle/10251/124695
Access Level:acceso abierto
Palabra clave:Usefulness of accounting information
Budgetary accounting
Accrual accounting
Local government accountants
Local government
Spain
ECONOMIA FINANCIERA Y CONTABILIDAD
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spelling The recent reform of spanish local governmental accounting: a critical perspective from local governmental accountants as internal users of budgeting and financial accounting informationDasi González, Rosa MaríaGimeno-Ruíz, AmparoVela-Bargues, Jose ManuelUsefulness of accounting informationBudgetary accountingAccrual accountingLocal government accountantsLocal governmentSpainECONOMIA FINANCIERA Y CONTABILIDAD[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.Institut za Lokalno Samoupravo in Javna Narocila MariborRepositorio Institucional de la Universitat Politècnica de València Riunet20182018-01-01journal articlehttp://purl.org/coar/resource_type/c_6501VoRhttp://purl.org/coar/version/c_970fb48d4fbd8a85info:eu-repo/semantics/articleapplication/pdfhttps://riunet.upv.es/handle/10251/124695reponame:RiuNet. Repositorio Institucional de la Universitat Politécnica de Valénciainstname:Universitat Politècnica de València (UPV)Inglésengopen accesshttp://purl.org/coar/access_right/c_abf2Reserva de todos los derechoshttp://rightsstatements.org/vocab/InC/1.0/info:eu-repo/semantics/openAccessoai:riunet.upv.es:10251/1246952026-06-13T07:49:27Z
dc.title.none.fl_str_mv The recent reform of spanish local governmental accounting: a critical perspective from local governmental accountants as internal users of budgeting and financial accounting information
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
spellingShingle The recent reform of spanish local governmental accounting: a critical perspective from local governmental accountants as internal users of budgeting and financial accounting information
Dasi González, Rosa María
Usefulness of accounting information
Budgetary accounting
Accrual accounting
Local government accountants
Local government
Spain
ECONOMIA FINANCIERA Y CONTABILIDAD
title_short The recent reform of spanish local governmental accounting: a critical perspective from local governmental accountants as internal users of budgeting and financial accounting information
title_full The recent reform of spanish local governmental accounting: a critical perspective from local governmental accountants as internal users of budgeting and financial accounting information
title_fullStr The recent reform of spanish local governmental accounting: a critical perspective from local governmental accountants as internal users of budgeting and financial accounting information
title_full_unstemmed The recent reform of spanish local governmental accounting: a critical perspective from local governmental accountants as internal users of budgeting and financial accounting information
title_sort The recent reform of spanish local governmental accounting: a critical perspective from local governmental accountants as internal users of budgeting and financial accounting information
dc.creator.none.fl_str_mv Dasi González, Rosa María
Gimeno-Ruíz, Amparo
Vela-Bargues, Jose Manuel
author Dasi González, Rosa María
author_facet Dasi González, Rosa María
Gimeno-Ruíz, Amparo
Vela-Bargues, Jose Manuel
author_role author
author2 Gimeno-Ruíz, Amparo
Vela-Bargues, Jose Manuel
author2_role author
author
dc.contributor.none.fl_str_mv Repositorio Institucional de la Universitat Politècnica de València Riunet
dc.subject.none.fl_str_mv Usefulness of accounting information
Budgetary accounting
Accrual accounting
Local government accountants
Local government
Spain
ECONOMIA FINANCIERA Y CONTABILIDAD
topic Usefulness of accounting information
Budgetary accounting
Accrual accounting
Local government accountants
Local government
Spain
ECONOMIA FINANCIERA Y CONTABILIDAD
description [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.
publishDate 2018
dc.date.none.fl_str_mv 2018
2018-01-01
dc.type.none.fl_str_mv journal article
http://purl.org/coar/resource_type/c_6501
VoR
http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://riunet.upv.es/handle/10251/124695
url https://riunet.upv.es/handle/10251/124695
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
Reserva de todos los derechos
http://rightsstatements.org/vocab/InC/1.0/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
Reserva de todos los derechos
http://rightsstatements.org/vocab/InC/1.0/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Institut za Lokalno Samoupravo in Javna Narocila Maribor
publisher.none.fl_str_mv Institut za Lokalno Samoupravo in Javna Narocila Maribor
dc.source.none.fl_str_mv reponame:RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
instname:Universitat Politècnica de València (UPV)
instname_str Universitat Politècnica de València (UPV)
reponame_str RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
collection RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
repository.name.fl_str_mv
repository.mail.fl_str_mv
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