Publication: Utilidad de la información financiera para la gestión de las entidades privadas no lucrativas
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Date
2006
Authors
Bellostas Pérez-Grueso, Ana J. ; Brusca Alijarde, Isabel ; Moneva Abadía, José M.
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Publisher
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DOI
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info:eu-repo/semantics/article
Description
Abstract
El notable protagonismo experimentado por las entidades no lucrativas en los sistemas
económicos y la relevancia social que han adquirido impulsó la emisión de normas contables
dirigidas a su rendición de cuentas. La utilidad para la toma de decisiones constituye la finalidad
esencial de la información financiera, y en este marco se sitúa la adaptación del Plan General de
Contabilidad para las entidades no lucrativas, diseñada por el ICAC y publicada en 1998. En
este trabajo se aborda el análisis de la utilidad de la información financiera exigida por esta
regulación desde el punto de vista de los usuarios internos. Para ello, hemos realizado una
encuesta a responsables de la gestión económico-financiera de las asociaciones de utilidad
pública españolas, recabando su opinión y valoración sobre las distintas áreas de la información
financiera y presupuestaria.
Los resultados de la encuesta permiten constatar que los responsables de la gestión utilizan la
información financiera para diversas tareas de gestión, aunque se sigue considerando muy
relevante su utilidad para la rendición de cuentas. Destaca sin embargo, la baja utilidad asignada
al estado del presupuesto y su liquidación, en contra de lo que cabía esperar a priori
The relevant increase of the role of non profit organizations in the economic systems and their high social impact has induced accounting standard setters to introduce financial reporting standards for these entities. Usefulness for decision-taking is the main purpose for financial reporting and, in this context, was introduced the adaptation of the General Accounting Plan for non profit organizations. The present study analyses the usefulness of financial reporting required to non profit entities from a management perspective. For carrying out this goal, we sent a questionnaire to managers of Spanish public utility associations to know their opinion about the compulsory financial reporting Our results show that managers of these entities use financial reporting for management purposes, although financial reporting is still basically relevant for accountability purposes. However, the budgetary statement is not very used
The relevant increase of the role of non profit organizations in the economic systems and their high social impact has induced accounting standard setters to introduce financial reporting standards for these entities. Usefulness for decision-taking is the main purpose for financial reporting and, in this context, was introduced the adaptation of the General Accounting Plan for non profit organizations. The present study analyses the usefulness of financial reporting required to non profit entities from a management perspective. For carrying out this goal, we sent a questionnaire to managers of Spanish public utility associations to know their opinion about the compulsory financial reporting Our results show that managers of these entities use financial reporting for management purposes, although financial reporting is still basically relevant for accountability purposes. However, the budgetary statement is not very used
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