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Hacia la convergencia de las estadísticas de las finanzas públicas y la contabilidad pública en Europa a nivel central y local

2018

[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 Re…

Convergencia contable internacionalAccrualContext (language use)HarmonizationAccountingSistemas de contabilidad nacionallcsh:Accounting. BookkeepingAccounting0502 economics and businesslcsh:Financelcsh:HG1-9999050602 political science & public administrationESA 95Estadísticas de finanzas públicasInternational accounting convergenceESA 2010FinanceGovernmentSEC-2010SEC-95business.industryNational accountsContabilidad pública05 social sciencesSystems of national accountslcsh:HF5601-5689Government financial statistics0506 political scienceGovernmental accountingAccrual accounting:6 - Ciencias aplicadas::65 - Gestión y organización. Administración y dirección de empresas. Publicidad. Relaciones públicas. Medios de comunicación de masas [CDU]Central governmentAccounting information systemAccountabilityECONOMIA FINANCIERA Y CONTABILIDADContabilidad de devengobusiness050203 business & managementRevista de Contabilidad: Spanish Accounting Review
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