Descriptive Comparison of Government Financial Information Systems of Central American Countries
DOI:
https://doi.org/10.17533/udea.rc.14684Keywords:
Central America, government accounting, public sector, comparative analysisAbstract
Downloads
References
Araya-Leandro, C.; Caba-Pérez, C. & López-Hernández, A. (2011). La innovación en los sistemas de información financiera gubernamental en la región centroamericana: evidencias desde Costa Rica. INNOVAR, 21(41), 111-123
Archey, S. & McLeay, S. (1992). European financial reporting: issues of definition and classification of national systems of financial accounting. Trabajo presentado en el XV Congreso de la European Accounting Association, Madrid.
Benito, B. & Brusca, I. (2004). International classification of local government accounting systems. Journal of Comparative Policy Analysis: Research and Practice. 6(1), 57-80.
Benito, B., Brusca, I. & Montesinos, V. (2007). The harmonization of government financial information systems: the role of the IPSASs. International Review of Administrative Sciences, 73(2), 293-317.
Brusca, I. & Montesinos, V. (2006). La armonización de la contabilidad pública en el contexto internacional. Trabajo presentado en la IX Jornada de contabilidad pública ASEPUC. España: Logroño.
Caba, C. (2001). Los sistemas contables públicos en Iberoamérica: una propuesta para su comparación. Tesis Doctoral en Economía. Universidad de Granada, España.
Caba, C. & López, A. (2007). Latin-American public financial reporting: recent and future development. Public Administration and Development, 27(2), 139-157.
Caba, C., López, A. & Ortiz, D. (2009). Governmental financial information reforms and changes in the political system: the Argentina, Chile and Paraguay experience. Public Administration and Development, 29, 429-440.
Chan, J. (2003). Government accounting: an assessment of theory, purposes and standards. Public Money & Management, 23(1), 13–20.
Chan, J., Jones, R. & Lüder, K. (1996). Modeling governmental accounting innovation: an assessment and future research directions. Research in Governmental and Nonprofit Accounting, 9, 1-19.
Chang, J., Chen, G. & Chow, C. (2008). Exploring the desirability and feasibility of reforming China`s governmental accounting system. Journal Public Budgeting, Accounting & Financial Management, 20(4), 482-510.
Christensen, M. & Rommel, J. (2008). Accrual accounting reforms: only form businesslike (parts of) governments. Financial Accountability & Management, 24(1), 59-75.
Ellwood, S. & Newberry, S. (2007). Public sector accrual accounting: institutionalising neo-liberal principles?. Accounting, Auditing & Accountability Journal, 20(4), 549-582.
Fuertes, I. (2004). La comparabilidad de la información contable pública en la Unión Europea. Sindicatura de Comptes. Valencia.
Godfrey, A., Devlin, P. & Merrouche, C. (1996). Governmental accounting in Kenia, Tanzania and Uganda. Research in Governmental and Nonprofit Accounting, 9, 193-208.
Gonzalo, J & Tua, J. (1988). Introducción a la contabilidad internacional. Madrid: Instituto de Planificación Contable.
Grossi, G. & Tagesson, T. (2007). Consolidated financial reports in local government: a comparative analysis of IPSASB and SCMA. Working Paper Series 4, University Kristianstand, Sweden.
Guzmán, I., Blasco, J., Montoya, J. & Ruíz, P. (2010). Manual de Contabilidad Pública. Barcelona: Faura Casas Editorial.
Instituto Centroamericano de Administración Pública (2007). El proceso presupuestario de los SIAF y el gasto social en Centroamérica y Panamá. Revista Centroamérica de Administración Pública, 49, 155-189.
International Federation of Accountants (2000). Governmental Financial Reporting: Accounting Issues and Practices. Public Sector Committee IFAC. New York.
Jarne, J. (1997). Clasificación y evolución internacional de los sistemas contables. Madrid: Asociación Española de Contabilidad y Administración de Empresas.
Jorge, S. (2007). A comparative international theory for Portuguese local government accounting. Polytechnical Studies Review, 4(7), 214-234.
Lee, J. & Fisher, G. (2007). The perceived usefulness and use of performance information in the Australian Public Sector. Accounting, Accountability & Performance, 13(1), 42-73.
Lüder, K. (1988). Governmental accounting in West European Countries: with a special reference to the Federal Republic of Germany. EN J. Chan y J. Jones (eds.), 84-104.
Lüder, K. (1989). Comparative Government Accounting Study-Interim Summary Report. Speyer, Forschungginstitute für öffentliche verwaltung.
Lúder, K. (1992). A contingency model of governmental accounting innovations, in the political-administrative environment. Research in Governmental and Nonprofit Accounting, 7, 99-127.
Lye, J., Perera, H. & Rahman, A. (2005). The evolution of accruals-based Crown (government) financial statements in New Zealand. Accounting, Auditing & Accountability Journal, 18(6), 784-816.
Montesinos, V. (1993). Análisis de la información contable pública. Revista Española de Financiación y Contabilidad, XXIII (76), 683-722.
Montesinos, V., Pina, V., Torres, L. & Vela, J. (1998). Análisis comparado de los principios y prácticas contables de los sistemas contables públicos en los países de la OCDE: una aproximación empírica. Revista Española de Financiación y Contabilidad. XXVII (96), 787-820.
Ouda, H. (2004). Basic Requirements model for successful implementation of accrual accounting in the public sector. The International Consortium on Governmental Financial Management, 4 (1), 78-99.
Ouda, H. (2007). Accrual Accounting in the government sector, background, concepts, benefits and costs. The International Consortium on Governmental Financial Management, 6(1), 39-52.
Paulsson, G. (2006). Accrual accounting in the public sector: experiences from the central government in Sweden. Financial Accountability & Management, 22(1), 47-62.
Pilcher, R. (2005). Financial Reporting and Local Government Reform - a (Mis) Match?. Qualitative Research in Accounting and Management, 2(2), 171-192.
Rakoto, O. (2008). Contingency factors affecting the adoption of accrual accounting in Malagasy Municipalities. International Journal on Government Financial Management. 8(1), 37-52.
Saleh, Z. (2007). “Malaysian governmental accounting: national context and user orientation”. International Review of Business Research Papers, 3(2), 376-384.
Torres, L. (2004). Accounting and accountability: recent developments in government financial information systems. Public Administration and Development, 24, 447-456.
Vela, J. & Fuertes, I. (1997). Un análisis comparativo de la contabilidad española en el contexto internacional. Actualidad Financiera, 2, 31-43.
Downloads
Published
How to Cite
Issue
Section
License
Author’s copyright of the articles is transferred to the University of Antioquia to have abstracts and full texts available in databases that disseminate each issue’s contents. However, the authors may disseminate their work published in the Journal through their personal pages and institutional repositories.