Local and regional accounting and reporting in spain: an empirical outlook

Benito, Bernardino; Montesinos, Vicente; Vela, José Manuel

doi:10.1108/jpbafm-15-01-2003-b005

Cited by 7 publications

(3 citation statements)

References 1 publication

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“…We show this comparison of accounting treatment, together with the ensuing accounting debate and resultant regulations in Table 5. In terms of accounting for PPPs, central government accounting follows the General Chart of Accounts issued in 1994 (Benito et al, 2003). Usually full accrual accounting is used, although Montesinos and Vela (2000) note there are important exceptions.…”

Section: Accounting For Ppps In Spainmentioning

confidence: 99%

Making concessions: Political, commercial and regulatory tensions in accounting for European roads PPPs

Stafford¹,

Acerete²,

Stapleton

2010

Accounting and Business Research

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Governments increasingly use private finance to fund roads infrastructure. In particular the European Commission has promoted the use of public private partnerships (PPPs) to deliver the projects forming the trans-European Network. This use of private finance raises important questions about how public monies and assets are accounted for.The paper examines, firstly, accounting in both public and private sectors for roads PPPs in Spain and the UK, countries which not only have considerable experience in the use of private finance for the provision of roads but also act as exemplars of a number of differences which may be significant from an international perspective in terms of financial reporting and economic outcomes. Secondly, it examines the tensions between national, European Union and international accounting pronouncements. Our findings suggest that the business environment has influenced the development of accounting policy. In Spain a powerful toll sector presence within the legal framework has led to substantial variations, having real economic impact. In the UK, the accounting regulator has prevailed over political concerns. For European public sector accounting, conflict remains between political choice and technical accounting. These findings may have global relevance, as the adoption of international accounting pronouncements will not remove these conflicts.

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Section: Accounting For Ppps In Spainmentioning

confidence: 99%

Making concessions: Political, commercial and regulatory tensions in accounting for European roads PPPs

Stafford¹,

Acerete²,

Stapleton

2010

Accounting and Business Research

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“…Politicaleconomic reforms led to privatization that had the following impacts: Deviation from a uniform accounting system and regulations on public accountants, issuing new regulations on stock exchanges, reviving the role of stock exchanges, and increasing competition in stock exchanges. Furthermore, Benito et al, (2003) discussed the comparison of the quality of financial reports of local and central governments in Spain. The findings are that local governments in Spain have developed good financial reporting standards, an accounting system that is still underdeveloped and informative with an accounting information system that has been adopted by the central government.…”

Section: Introductionmentioning

confidence: 99%

The Quality of Local Government Reports in Indonesia: A Meta Analysis Study

Dharma¹,

Din²,

Karim³

et al. 2021

Advances in Social Science, Education and Humanities Research

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This research aims to describe the data measuring variables with respect to the quality of government financial reports. This is a descriptive statistical research that uses a meta-analysis method in analyzing the data. The collection of data involved the use of documentation techniques drawn from previous research journal papers related to the quality of government financial reports. This study found that among 45 data measuring variables, there were 34 variable that have a significant effect and 11 variables with no significant effect.

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“…Some researchers have conducted their research in the developed countries such as the UK (Butterworth et al, 1989;Boyne & Law, 1991); Spain (Benito et al, 2003); Italy (Steccolini, 2004);andAustralia (Kloot &Martin, 2001, 2007;Ryan et al, 2002;Kluvers;Mack & Ryan, 2007). Other researchers have carried out their studies in developing countries such as Bangladesh (Samaratunge et al, 2008);Malaysia (Khalid, 2008); and Indonesia (Harun, 2007;Martani & Liestiani, 2010;Akbar et al, 2012;Harun & Kamase, 2012).…”

Section: Bovens (2007 P450) Defined Accountability As Follows: 'Accmentioning

confidence: 99%

The Use of Accountability Reports and the Accountability Forum: Evidence from an Indonesian Local Government

Hudaya¹,

Smark²,

Watts³

et al. 2015

AABFJ

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This article explores the changing accountability role that Indonesian local government reporting has played by exploring a Local Government Under Study's (LGUS) accountability report process. The study uses an interpretive (social constructionist) methodology. A case study method (including historical records and interviews, as well as direct observations) is used through an institutional theory lens to interpret local reporting behaviour. Local government currently submits accountability reports to three parties: the central government, the local parliament and the public. However, while the public now receives a report, it contains only a summary of the report submitted to the central government and is often not made available in a timely manner. The authors recommend that a full report (in similar format and detail to that made available to Central Government) be made available to the public. The accountability forum is currently largely ceremonial and symbolic. In order to better meet the requirements of accountability, the authors recommend that this forum allow for questions about the Local Governments' activities to be asked and responded to in a public forum. As with any case study, themes reflected in this study are not necessarily generalizable. AbstractThis article explores the changing accountability role that Indonesian local government reporting has played by exploring a Local Government Under Study's (LGUS) accountability report process. The study uses an interpretive (social constructionist) methodology. A case study method (including historical records and interviews, as well as direct observations) is used through an institutional theory lens to interpret local reporting behaviour. Local government currently submits accountability reports to three parties: the central government, the local parliament and the public. However, while the public now receives a report, it contains only a summary of the report submitted to the central government and is often not made available in a timely manner. The authors recommend that a full report (in similar format and detail to that made available to Central Government) be made available to the public. The accountability forum is currently largely ceremonial and symbolic. In order to better meet the requirements of accountability, the authors recommend that this forum allow for questions about the Local Governments' activities to be asked and responded to in a public forum. As with any case study, themes reflected in this study are not necessarily generalizable.

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Local and regional accounting and reporting in spain: an empirical outlook

Cited by 7 publications

References 1 publication

Making concessions: Political, commercial and regulatory tensions in accounting for European roads PPPs

Making concessions: Political, commercial and regulatory tensions in accounting for European roads PPPs

The Quality of Local Government Reports in Indonesia: A Meta Analysis Study

The Use of Accountability Reports and the Accountability Forum: Evidence from an Indonesian Local Government

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