دانلود رایگان مقاله انگلیسی ظرفیت نهادی در روند اصلاحات حسابداری در دولت های محلی اسپانیا - الزویر 2018

abstract

In 2015, Spanish local governments began to apply a new accounting standard. The success achieved in its implementation is related with stimulifrom outside the organization and with the institutional capacity – administrative and political – developed by it. Through an electronic questionnaire and several interviews carried out withmunicipal chieffinancial officers it has been shown thatfew actions to build the necessary institutional capacity were undertaken in the period prior to its implementation. The results show that the LGs did not attain the necessary institutional capacity and will have to continue allocating resources and time to improve it.

Final considerations

The reform process ofthe accounting system ofthe Spanish public sector’s local authorities has been analyzed. The adoption of new accounting standard require resources -investments in information technology systems and training- and political support (PwC, 2014). These factors determine the institutional capacity in both its administrative and political aspects (Oslak, 2004). This study’s aim is to determine if the LGs have managed to develop the institutional capacity required to successfully implement the new AI before January 1st, 2015. The findings may provide a basis for other countries, in general, and for the countries of the European Union particular, in the process of public sector accounting reform, to attempt to override the negative effects and enhance the positive factors identified in the study. Moreover, this work has verified the influence of the variables analyzed in the literature in the achievement of institutional capacity in Spanish LGs. The model proposed, having been tested and validated, may serve as a reference for further research. As in previous reforms, there has been a significant time lapse of 5 years in this one between the adopting of the PAS and the AI applicable to LGs. The changes and the novelties introduced are significant, meaning an alteration of the existing routines. In spite of this, unlike other cases, such as that of Italy (Salvatore & Del Gesso, 2013), in the Spanish case a top-down process has been followed, pilot experiences to detect problems have not been developed, nor has the active participation of the financial controllers been counted on in the standard’s elaboration committees, nor have important actions been taken and implemented to develop the necessary institutional capacity.