Institutional capacity in the accounting reform process in Spanish local governments
In 2015, Spanish local governments began to apply a new accounting standard. The success achieved in its implementation is related with stimuli from outside the organization and with the institutional capacity – administrative and political – developed by it. Through an electronic questionnaire and...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2018 |
| País: | España |
| Institución: | Universidad de Sevilla (US) |
| Repositorio: | idUS. Depósito de Investigación de la Universidad de Sevilla |
| OAI Identifier: | oai:idus.us.es:11441/78191 |
| Acceso en línea: | https://hdl.handle.net/11441/78191 https://doi.org/10.1016/j.rcsar.2018.05.002 |
| Access Level: | acceso abierto |
| Palabra clave: | Local government accounting standard Local governments Institutional capacity Instrucción de contabilidad pública local Ayuntamientos Capacidad institucional |
| Sumario: | In 2015, Spanish local governments began to apply a new accounting standard. The success achieved in its implementation is related with stimuli from outside the organization and with the institutional capacity – administrative and political – developed by it. Through an electronic questionnaire and several interviews carried out with municipal chief financial officers it has been shown that few actions to build the necessary institutional capacity were undertaken in the period prior to its implementation. The results show that the LGs did not attain the necessary institutional capacity and will have to continue allocating resources and time to improve it. |
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