Towards convergence of government financial statistics and accounting in Europe at central and local levels

[EN] The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a tool to improve the comparability of financial, budgetary, and aggregated statis...

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Autores: Dasi González, Rosa M., Montesinos, Vicente, 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:10251/142525
Acceso en línea:https://riunet.upv.es/handle/10251/142525
Access Level:acceso abierto
Palabra clave:ESA 2010
ESA 95
Governmental accounting
Systems of national accounts
Government financial statistics
Accrual accounting
International accounting convergence
ECONOMIA FINANCIERA Y CONTABILIDAD
id ES_d2fa086c168b729bd5ddea987bcc71e9
oai_identifier_str oai:riunet.upv.es:10251/142525
network_acronym_str ES
network_name_str España
repository_id_str
dc.title.none.fl_str_mv Towards convergence of government financial statistics and accounting in Europe at central and local levels
Hacia la convergencia de las estadísticas de las finanzas públicas y la contabilidad pública en Europa a nivel central y local
title Towards convergence of government financial statistics and accounting in Europe at central and local levels
spellingShingle Towards convergence of government financial statistics and accounting in Europe at central and local levels
Dasi González, Rosa M.
ESA 2010
ESA 95
Governmental accounting
Systems of national accounts
Government financial statistics
Accrual accounting
International accounting convergence
ECONOMIA FINANCIERA Y CONTABILIDAD
title_short Towards convergence of government financial statistics and accounting in Europe at central and local levels
title_full Towards convergence of government financial statistics and accounting in Europe at central and local levels
title_fullStr Towards convergence of government financial statistics and accounting in Europe at central and local levels
title_full_unstemmed Towards convergence of government financial statistics and accounting in Europe at central and local levels
title_sort Towards convergence of government financial statistics and accounting in Europe at central and local levels
dc.creator.none.fl_str_mv Dasi González, Rosa M.
Montesinos, Vicente
Vela-Bargues, Jose Manuel
author Dasi González, Rosa M.
author_facet Dasi González, Rosa M.
Montesinos, Vicente
Vela-Bargues, Jose Manuel
author_role author
author2 Montesinos, Vicente
Vela-Bargues, Jose Manuel
author2_role author
author
dc.contributor.none.fl_str_mv Fundação para a Ciência e a Tecnologia, Portugal
Repositorio Institucional de la Universitat Politècnica de València Riunet
dc.subject.none.fl_str_mv ESA 2010
ESA 95
Governmental accounting
Systems of national accounts
Government financial statistics
Accrual accounting
International accounting convergence
ECONOMIA FINANCIERA Y CONTABILIDAD
topic ESA 2010
ESA 95
Governmental accounting
Systems of national accounts
Government financial statistics
Accrual accounting
International accounting convergence
ECONOMIA FINANCIERA Y CONTABILIDAD
description [EN] The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a tool to improve the comparability of financial, budgetary, and aggregated statistical reports, in order to improve social, political and economic decision-making and accountability. All this is obviously located in the current context of the EU, with a high degree of harmonization of accounting standards between the International Public Sector Accounting Standards (IPSAS), and those applied for the preparation of national accounts, ruled by European System of National and Regional Accounts (ESA 2010). We have carried out different analytical methodologies to study the convergence of public accounting systems in the EU for 2014 and 2015, considering that the new European System of National Accounts came in force since September 2014. First, for each country, we calculate a global index and partial indexes for central and local governments. Secondly, we apply an alternative model based on the distance between the adjustments of each country and the extreme situation, that would imply null adjustments. As a supplementary, we focus on the relative weight of adjustments by country and for each level of government. The study concludes, among other findings, that the importance of adjustments differs between countries and areas of government. Adjustments connected to recognition criteria (accrual or others), particularly significant from the point of view of the approach to GAAP, rank first in importance at the central government level, but are less significant at the local level. (C) 2017 ASEPUC. Published by Elsevier Espaiia, S.L.U.
publishDate 2018
dc.date.none.fl_str_mv 2018
2018-07-01
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/10251/142525
url https://riunet.upv.es/handle/10251/142525
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.relation.none.fl_str_mv Fundação para a Ciência e a Tecnologia, Portugal https://doi.org/10.13039/501100001871 PTDC%2FIIM-GES%2F6923%2F2014 The process of public sector accounting change as a result of IPSAS adoption in the Iberian Peninsula
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
Reconocimiento - No comercial - Sin obra derivada (by-nc-nd)
http://creativecommons.org/licenses/by-nc-nd/4.0/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
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Reconocimiento - No comercial - Sin obra derivada (by-nc-nd)
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eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Elsevier
publisher.none.fl_str_mv Elsevier
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
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spelling Towards convergence of government financial statistics and accounting in Europe at central and local levelsHacia la convergencia de las estadísticas de las finanzas públicas y la contabilidad pública en Europa a nivel central y localDasi González, Rosa M.Montesinos, VicenteVela-Bargues, Jose ManuelESA 2010ESA 95Governmental accountingSystems of national accountsGovernment financial statisticsAccrual accountingInternational accounting convergenceECONOMIA FINANCIERA Y CONTABILIDAD[EN] The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a tool to improve the comparability of financial, budgetary, and aggregated statistical reports, in order to improve social, political and economic decision-making and accountability. All this is obviously located in the current context of the EU, with a high degree of harmonization of accounting standards between the International Public Sector Accounting Standards (IPSAS), and those applied for the preparation of national accounts, ruled by European System of National and Regional Accounts (ESA 2010). We have carried out different analytical methodologies to study the convergence of public accounting systems in the EU for 2014 and 2015, considering that the new European System of National Accounts came in force since September 2014. First, for each country, we calculate a global index and partial indexes for central and local governments. Secondly, we apply an alternative model based on the distance between the adjustments of each country and the extreme situation, that would imply null adjustments. As a supplementary, we focus on the relative weight of adjustments by country and for each level of government. The study concludes, among other findings, that the importance of adjustments differs between countries and areas of government. Adjustments connected to recognition criteria (accrual or others), particularly significant from the point of view of the approach to GAAP, rank first in importance at the central government level, but are less significant at the local level. (C) 2017 ASEPUC. Published by Elsevier Espaiia, S.L.U.[ES] El objetivo principal de este trabajo es analizar la convergencia entre los sistemas de información contable públicos tanto a nivel micro como a nivel macro con el objetivo de contribuir al análisis del proceso de armonización contable en la UE, como herramienta para mejorar la comparabilidad de los informes financieros, presupuestarios y las estadísticas agregadas, con el fin de mejorar el proceso de toma de decisiones a nivel social, político y económico, así como la rendición de cuentas. Todo ello, obviamente, en el contexto actual de la UE, con un alto grado de armonización de las normas contables entre las Normas Internacionales de Contabilidad para el Sector Público (IPSAS) y las aplicadas para la elaboración de las cuentas nacionales, regidas por el Sistema Europeo de Cuentas Regionales (SEC-2010). Hemos utilizado diferentes metodologías analíticas para estudiar la convergencia de los sistemas de contabilidad pública en la UE durante 2014 y 2015, teniendo en cuenta que el nuevo Sistema de Cuentas Nacionales Europeo entró en vigor en septiembre de 2014. En primer lugar, para cada país, hemos calculado un índice global y unos índices parciales para los niveles gubernamentales central y local. En segundo lugar, hemos aplicado un modelo alternativo basado en la distancia entre los ajustes de cada país y la situación extrema, que implicaría ajustes nulos. Complementariamente, hemos analizado el peso relativo de los ajustes por país y por nivel de gobierno. El estudio concluye, entre otros hallazgos, que la importancia de los ajustes difiere entre los países y las áreas de gobierno. Los ajustes relacionados con los criterios de reconocimiento (devengo u otros), particularmente importantes desde el punto de vista del enfoque de los GAAP, ocupan el primer lugar en importancia en cuanto al gobierno central, pero son menos importantes a nivel local. © 2017 ASEPUC. Publicado por Elsevier Espana, ¿ S.L.U.Para la realización de este trabajo se ha contado con el apoyo de la Portuguese Foundation for Science and Technology (PTDC/IIM-GES/6923/2014).ElsevierFundação para a Ciência e a Tecnologia, PortugalRepositorio Institucional de la Universitat Politècnica de València Riunet20182018-07-01journal articlehttp://purl.org/coar/resource_type/c_6501VoRhttp://purl.org/coar/version/c_970fb48d4fbd8a85info:eu-repo/semantics/articleapplication/pdfhttps://riunet.upv.es/handle/10251/142525reponame:RiuNet. Repositorio Institucional de la Universitat Politécnica de Valénciainstname:Universitat Politècnica de València (UPV)InglésengFundação para a Ciência e a Tecnologia, Portugal https://doi.org/10.13039/501100001871 PTDC%2FIIM-GES%2F6923%2F2014 The process of public sector accounting change as a result of IPSAS adoption in the Iberian Peninsulaopen accesshttp://purl.org/coar/access_right/c_abf2Reconocimiento - No comercial - Sin obra derivada (by-nc-nd) http://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessoai:riunet.upv.es:10251/1425252026-06-13T07:49:27Z
score 15.301603

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