Nedavna reforma španskega lokalnega vladnega računovodstva: Kritična perspektiva lokalnih vladnih računovodij kot internih uporabnikov proračuna in računovodskih informacij
DOI:
https://doi.org/10.4335/16.3.453-476(2018)Ključne besede:
uporabnost računovodskih informacij, proračunsko računovodstvo, računovodstvo na podlagi poslovnih dogodkov, računovodje lokalne uprave, lokalna uprava, ŠpanijaPovzetek
Računovodsko in finančno poročanje lokalnih skupnosti v Španiji je bilo nedavno reformirano z novimi računovodskimi navodili, objavljenimi leta 2103 in veljavnimi od 1. januarja 2015 dalje. Po objavi finančnih poročil za proračunsko leto 2016, je glavni namen tega prispevka empirično ovrednotenje dojeman in mnenj, ki jih imajo računovodje na lokalni ravni glede nedavne reforme. Naša analiza je našla jasno vrzel med cilji reforme in mnenjem lokalnih vladnih računovodij, ki menijo, da je sistem preveč zapleten in očitno pristranski glede računovodskih informacij.
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