دانلود رایگان مقاله سیستم اطلاعات حسابداری جدید: کاربردی برای منفعت اجتماعی اساسی

abstract

Accounting information on social benefits is included, in accordance with the scope of its management, in the general Social Security budget. The information contained in the budget may be relevant, butitis likely to be insufficient to enable comparisons to be made with an entity’s financial statements for previous periods and with the financial statements of other entities. Thus, IPSAS 1 proposes the presentation of additional information. On the basis of the New Public Management theory, this paper proposes an aggregate accounting model for accounting expenditure as a multi-annual information system which complements and expands information on a potential basic social benefit. This system reports in detail on the trends in the items that fund it, with the aim of achieving maximum transparency and accountability in public administrations by ensuring timely provision of quality information.

Conclusions

The model proposed here can be used in management accounting as a tool not just for attaining accountability but also for controlling and managing the sources of funding required to cover a potential BSAB. Implementing a financial/accounting information systemfor suchbenefits wouldhelpto reorganise the currenttangle of minimum income subsidies being paid around the country. This accounting model corresponds to the principles of financial information because it is able to improve transparency, providing full information about the resources needed. It establishes a multiyear framework and budgeting situation in line with the economic situation and economic policy objectives and in compliance with the principles of budgetary stability and financial sustainability. Is achieves comparability between drawing up medium-term budgets and the principle of one-year periods under which budgets are approved and implemented. Some limitations must be pointed out:the model is drawn up for a specific social aid called BSAB which is not a current aid. However, it could be implemented in the future and in view ofits huge cost we seek to offer a financial and accounting model for it. Moreover, this model can be extrapolated to other current aids, which are being paid for and financed with no knowledge of where the financial resources come from.