Public management reform under the dome of accruals

Abstract

El objetivo principal de este trabajo es atestiguar el papel primordial de la contabilidad de devengo en el proceso de reforma de la gestión pública, recopilando evidencias sobre los desafíos de la implementación y los resultados percibidos. 
 Este estudio cubre una importante laguna de la literatura y enriquece la investigación científica al apuntalar las cuestiones abordadas en los paradigmas de la Nueva Gestión Pública y la Gobernanza, que ejercen una gran presión sobre la reforma de los sistemas públicos en favor de los principios de devengo.
 El diseño de la investigación realizada para lograr nuestro objetivo combina con éxito varios métodos y técnicas estadísticas (por ejemplo, análisis de conglomerados, técnica de escalamiento multidimensional, análisis de componentes principales, análisis de correlación) para evaluar el estado de la reforma de la contabilidad de devengo y su capacidad de influir en el grado de cumplimiento de las iniciativas de la gestión pública.
 Los resultados revelan que la mayoría de los países de la UE y la OCDE han completado sus programas de reforma de la contabilidad de devengo, que aportan muchos beneficios al sistema público en su conjunto, lo que ha dado lugar a importantes logros en las iniciativas de gestión, como la mejora de la transparencia pública y la rendición de cuentas a través de la presentación de informes sobre la contabilidad y la presupuestación. Por lo tanto, el mundo de la acumulación es sin duda la mejor manera de mejorar la gestión del sector público y aumentar su eficiencia, proporcionando información de alta calidad para el proceso de adopción de decisiones y permitiendo también una mayor comparabilidad entre los países a través de la armonización de la presentación de informes. The main aim of this paper is to attest to the foremost role of accruals in achieving the public management reform, gathering evidence on implementation challenges and perceived outcomes.
 This study covers a significant literature gap and enriches the scientific research by underpinning the questions addressed in the New Public Management and Governance paradigms that put a lot of pressure on reforming public systems towards accrual principles.
 For fulfilling our goal, we performed an empirical analysis on three stages focusing on identifying the current state of budgeting and accounting bases across EU-OECD countries as a prerequisite of facilitating the wider public management reform initiatives looking for possible connections between them.
 The research design undergone for achieving our aim successfully combines various statistical methods and techniques (e.g. cluster analysis, Multidimensional Scaling technique, Principal Component Analysis, correlation analysis) to assess the status of accrual reform and its power to influence the degree of public management initiatives’ achievement.
 The results reveal that a majority of EU-OECD countries have completed their accrual reform programmes that bring many benefits to the public system as a whole, leading to major achievements of management initiatives, such as enhancing public transparency and accountability throughout accounting and budgeting reporting. Thus, accrual world is certainly the best way to improve public sector management and raise its efficiency, providing high-quality information for the decision-making process and allowing as well greater comparability between countries throughout reporting harmonization.

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