Publication: Un análisis comparativo de la contabilidad pública española en el contexto internacional
Authors
Vela Bargues, José Manuel
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DOI
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info:eu-repo/semantics/article
Description
Abstract
El objeto de este trabajo es presentar un análisis comparativo de la situación de la Contabilidad Pública española en el ámbito internacional. Para ello, y siguiendo una metodología analítica, se parte en primer lugar del análisis de la influencia que el entorno político administrativo ha ejercido sobre el sistema contable público español, caracterizando el mismo con respecto al que en otros países es posible apreciar. Posteriormente, se analizan aquellos rasgos del sistema contable público español que mejor permiten el desarrollo de estudios comparativos descriptivos, incidiendo especialmente en aspectos como el marco conceptual, los sistemas de reconocimiento o las relaciones entre el presupuesto y la contabilidad financiera.
This paper presents a comparative analysis of Spanish govemmental accowiting from an intematianal perspective. With this purpose and following an analytical methodology, the influence of the political-administrative environment in the Spanish govemmental accounting system is analysed, characterizing it with respect to the situation in other countries. The main features of the Spanish governmental accounting system are also analysed, especially those that allow a descriptive and comparative study. This is the case for example of the conceptual framework, the recognition system or the relationship between budget and financial accounting.
This paper presents a comparative analysis of Spanish govemmental accowiting from an intematianal perspective. With this purpose and following an analytical methodology, the influence of the political-administrative environment in the Spanish govemmental accounting system is analysed, characterizing it with respect to the situation in other countries. The main features of the Spanish governmental accounting system are also analysed, especially those that allow a descriptive and comparative study. This is the case for example of the conceptual framework, the recognition system or the relationship between budget and financial accounting.
Citation
Revista de Contabilidad - Spanish Accounting Review, V. 0, N. 1, 1997
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