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...

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Detalles Bibliográficos
Autores: Fresneda Fuentes, Maria Silvia, Hernández Borreguero, José Julián
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
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spelling Institutional capacity in the accounting reform process in Spanish local governmentsCapacidad institucional en el proceso de reforma contable de los ayuntamientos españolesFresneda Fuentes, Maria SilviaHernández Borreguero, José JuliánLocal government accounting standardLocal governmentsInstitutional capacityInstrucción de contabilidad pública localAyuntamientosCapacidad institucionalIn 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.En 2015, los ayuntamientos españoles comenzaron a aplicar la nueva Instrucción de Contabilidad Pública Local. El éxito de su aplicación está relacionado tanto con los estímulos externos a la entidad como con la capacidad institucional (administrativa y política) desarrollada. Mediante un cuestionario electrónico y varias entrevistas a los interventores, se han identificado las acciones emprendidas en la etapa previa a la entrada en vigor de la norma, para lograr el desarrollo de la capacidad institucional necesaria. Los resultados muestran que el nivel alcanzado es mínimo y que los ayuntamientos deberán continuar destinando recursos y tiempo para mejorar el desarrollo de la capacidad institucional.Universidad de Murcia. Servicio de PublicacionesContabilidad y Economía Financiera2018info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://hdl.handle.net/11441/78191https://doi.org/10.1016/j.rcsar.2018.05.002reponame:idUS. Depósito de Investigación de la Universidad de Sevillainstname:Universidad de Sevilla (US)InglésRevista de Contabilidad - Spanish Accounting Review, 21 (2), 179-195.10.1016/j.rcsar.2018.05.002info:eu-repo/semantics/openAccessoai:idus.us.es:11441/781912026-06-17T12:51:07Z
dc.title.none.fl_str_mv Institutional capacity in the accounting reform process in Spanish local governments
Capacidad institucional en el proceso de reforma contable de los ayuntamientos españoles
title Institutional capacity in the accounting reform process in Spanish local governments
spellingShingle Institutional capacity in the accounting reform process in Spanish local governments
Fresneda Fuentes, Maria Silvia
Local government accounting standard
Local governments
Institutional capacity
Instrucción de contabilidad pública local
Ayuntamientos
Capacidad institucional
title_short Institutional capacity in the accounting reform process in Spanish local governments
title_full Institutional capacity in the accounting reform process in Spanish local governments
title_fullStr Institutional capacity in the accounting reform process in Spanish local governments
title_full_unstemmed Institutional capacity in the accounting reform process in Spanish local governments
title_sort Institutional capacity in the accounting reform process in Spanish local governments
dc.creator.none.fl_str_mv Fresneda Fuentes, Maria Silvia
Hernández Borreguero, José Julián
author Fresneda Fuentes, Maria Silvia
author_facet Fresneda Fuentes, Maria Silvia
Hernández Borreguero, José Julián
author_role author
author2 Hernández Borreguero, José Julián
author2_role author
dc.contributor.none.fl_str_mv Contabilidad y Economía Financiera
dc.subject.none.fl_str_mv Local government accounting standard
Local governments
Institutional capacity
Instrucción de contabilidad pública local
Ayuntamientos
Capacidad institucional
topic Local government accounting standard
Local governments
Institutional capacity
Instrucción de contabilidad pública local
Ayuntamientos
Capacidad institucional
description 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.
publishDate 2018
dc.date.none.fl_str_mv 2018
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/11441/78191
https://doi.org/10.1016/j.rcsar.2018.05.002
url https://hdl.handle.net/11441/78191
https://doi.org/10.1016/j.rcsar.2018.05.002
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv Revista de Contabilidad - Spanish Accounting Review, 21 (2), 179-195.
10.1016/j.rcsar.2018.05.002
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Universidad de Murcia. Servicio de Publicaciones
publisher.none.fl_str_mv Universidad de Murcia. Servicio de Publicaciones
dc.source.none.fl_str_mv reponame:idUS. Depósito de Investigación de la Universidad de Sevilla
instname:Universidad de Sevilla (US)
instname_str Universidad de Sevilla (US)
reponame_str idUS. Depósito de Investigación de la Universidad de Sevilla
collection idUS. Depósito de Investigación de la Universidad de Sevilla
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,300719

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