Public Sector Reform and International Accounting Standards: the Case of Spain

Authors

  • Isabel Brusca Alijarde University of Zaragoza
  • Vicente Montesinos Julve University of Valencia

DOI:

https://doi.org/10.17533/udea.rc.14689

Keywords:

Public sector, transparency, international accounting standards, Spain, European Union

Abstract

Nowadays it is clear that different stakeholders involved inand affected by public
administration require deep operation reforms in order to improvethe transparency andthegood
company management.Accounting information arises as a key tool of these reforms. It should follow
standards set for the international environmentin the interest of beingunderstandable, clear and
comparableaccording to theglobalization characterizingtheXXI century economies.One of the most
important challenges of national governments is to harmonize national standards with IASB and
IFAC pronouncements. It is an essential requirement for achieving the necessary transparency
and thus the market confidence.Therefore, Spain, within the European Union,adopted in 2010the
international standards withinits government accounting, by means of approving a new Public
Accounting General Plan,strengthening in this way citizens’ confidence in public administration
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References

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Normativa legal

Constitución Española (1978)

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Published

2013-02-28

How to Cite

Brusca Alijarde, I., & Montesinos Julve, V. (2013). Public Sector Reform and International Accounting Standards: the Case of Spain. Contaduría Universidad De Antioquia, (60), 179–207. https://doi.org/10.17533/udea.rc.14689

Issue

No. 60 (2012)

Section

Artículos

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.

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