The Recent Reform of Spanish Local Governmental Accounting: A Critical Perspective from Local Governmental Accountants as Internal Users of Budgeting and Financial Accounting Information

GONZÁLEZ, ROSA MARÍA DAS and RUÍZ, AMPARO GIMENO and BARGUES, JOSÉ MANUEL VELA,(July 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 -JOURNAL OF LOCAL SELF-GOVERNMENT, UNSPECIFIED

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Abstract

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.
Keywords : usefulness of accounting information • budgetary accounting • accrual accounting • local government accountants • local government • Spain, UNSPECIFIED
Journal or Publication Title: LEX LOCALIS -JOURNAL OF LOCAL SELF-GOVERNMENT
Volume: 16
Number: 3
Item Type: Article
Subjects: Akuntansi
Depositing User: Eriana Ringgowati
Date Deposited: 20 Dec 2019 04:40
Last Modified: 20 Dec 2019 04:40
URI: https://repofeb.undip.ac.id/id/eprint/551

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