دانلود رایگان مقاله انگلیسی در جهت همگرایی آمارهای مالی دولتی و حسابداری در اروپا در سطوح مرکزی و محلی - الزویر 2018

abstract

The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a tool to improve the comparability of financial, budgetary, and aggregated statistical reports, in order to improve social, political and economic decision-making and accountability. All this is obviously located in the current context of the EU, with a high degree of harmonization of accounting standards between the International Public Sector Accounting Standards (IPSAS), and those applied for the preparation of national accounts, ruled by European System of National and Regional Accounts (ESA 2010). We have carried out different analytical methodologies to study the convergence of public accounting systems in the EU for 2014 and 2015, considering that the new European System of National Accounts came in force since September 2014. First, for each country, we calculate a global index and partial indexes for central and local governments. Secondly, we apply an alternative model based on the distance between the adjustments of each country and the extreme situation, that would imply null adjustments. As a supplementary, we focus on the relative weight of adjustments by country and for each level of government. The study concludes, among other findings, that the importance of adjustments differs between countries and areas of government. Adjustments connected to recognition criteria (accrual or others), particularly significant from the point of view of the approach to GAAP, rank first in importance at the central government level, but are less significant at the local level.

Concluding remarks

In EU countries three systems of public accounting information operate: the budgetary system, accrual-based financial accounting and macroeconomic accounts. The comparison between the figures derived from national budgetary systems and information based on accrual of macroeconomic aggregates is specified in the tables that regularly publishes EUROSTAT. This comparison, which presents different categories of adjustments for each country, is no doubt an effective indicator of the distance or gap between both information systems.

Since September 2014 the new ESA10 has come into force and this fact raises the important task of reviewing the state of convergence of accounting systems at central and local governments. We have carried out different analytical methodologies to study the convergence of public accounting systems in the EU. First we have analyzed the convergence from two different perspectives, global, (for eight specific adjustments listed in EDP Notification Tables) and partial (for each adjustments categories) and for central and local governments. For each country we calculate a global index and partial indexes for both, central and local governments. Secondly, we apply an alternative model based on the distance between the adjustments of each country and the extreme situation, that would imply null adjustments. As a supplementary, we focus on the relative weight of adjustments by country and for each level of government.