6533b837fe1ef96bd12a318e

RESEARCH PRODUCT

LATEST DEVELOPMENTS IN LOCAL GOVERNMENT ACCOUNTING IN SPAIN

José Manuel Vela

subject

Project accountingbusiness.industryAccounting managementPolitical scienceLocal governmentManagement accountingAccounting information systemAccountingbusinessGeneral Economics Econometrics and FinanceGeneral Business Management and AccountingReporting system

description

This paper provides an analysis of the present situation concerning local government accounting in Spain following recent reforms introduced in the early nineties. It presents a picture of the main features of Spanish local finance—budgeting and accounting, the measurement focus, and the basis of accounting—and analyses the financial reporting system adopted by Spanish municipalities. This is followed by a critical review of several weak points in the reform which in the author's view will encourage further developments.

yearjournalcountryeditionlanguage
1996-08-01Financial Accountability and Management
https://doi.org/10.1111/j.1468-0408.1996.tb00423.x