Kateri dejavniki spodbujajo zvestobo računovodskega poročanja poddržavnih oblasti? Spoznanja iz Švice
DOI:
https://doi.org/10.4335/21.2.343-367(2023)Ključne besede:
finančna zvestoba, vladni računovodski standardi, dejavniki, IPSAS, švicarski poddržavni organi oblasti, demokracijaPovzetek
Namen tega prispevka je na primeru 26 švicarskih poddržavnih organov oblasti empirično opredeliti dejavnike, ki spodbujajo - ali pa tudi ne - uporabo računovodskih standardov in standardov poročanja, katerih cilj je povečati finančno zvestobo. Ker je imelo 26 subjektov določeno avtonomijo, kajti v zadnjih štiridesetih letih so skupaj izvedli dve veliki zaporedni računovodski reformi, so bili rezultati politik heterogeni. Ugotovitve kažejo, da tako povpraševanje državljanov kot dejavniki na strani ponudbe države prispevajo k pojasnjevanju obsega, v katerem je politika posameznega subjekta vodila k zvestemu poročanju. Ta prispevek tako izpostavlja nekatere izzive pri izvajanju nadnacionalnih (npr. IPSAS, EPSAS) ali nacionalnih računovodskih standardov na nižjih ravneh, ko imajo vlade v tem procesu nekaj manevrskega prostora, hkrati pa se soočajo z močnim demokratičnim nadzorom.
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