Public sector financial management and democracy qualityThe role of the accounting systems

  1. Bisogno, Marco 1
  2. Cuadrado-Ballesteros, Beatriz 2
  1. 1 University of Salerno
    info

    University of Salerno

    Fisciano, Italia

    ROR https://ror.org/0192m2k53

  2. 2 Universidad de Salamanca
    info

    Universidad de Salamanca

    Salamanca, España

    ROR https://ror.org/02f40zc51

Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2020

Volumen: 23

Número: 2

Páginas: 238-248

Tipo: Artículo

DOI: 10.6018/RCSAR.369631 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

Los cambios en los marcos contables, como la adopción de sistemas contables basados en el devengo (accrual accounting) o la implementación de las Normas Internacionales de Contabilidad del Sector Público (International Public Sector Financial Accounting Standards, IPSAS), se consideran importantes reformas de la gestión financiera del sector público. Estudios anteriores han investigado en gran medida los efectos de estas reformas sobre la transparencia y la rendición de cuentas, teniendo en cuenta también el nivel de participación de los ciudadanos del sector público. Este estudio tiene como objetivo examinar los efectos de estas prácticas de gestión financiera sobre la calidad de la democracia. Concretamente, se centra en estudiar el papel de los sistemas de contabilidad a nivel internacional y ofrece un análisis comparativo de la adopción de las IPSAS y del sistema basado en los accruals. Utilizando una muestra de 33 países de la OCDE entre los años 2010 y 2014, los resultados sugieren que el uso de un sistema contable basado en los accruals no ha sido suficiente para mejorar la calidad de democracia; sin embargo, los hallazgos indican que la implementación de las IPSAS sí consigue mejorar la calidad de la democracia, principalmente debido a los principios de igualdad y control.

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