Sistema integral de gestión pública sobre la base de devengo. Experiencias en el ámbito de países de la OCDE

José Ignacio Martínez Churiaque, Teodoro A. Caraballo Esteban and Gaizka Zubiaur Etcheverry
Additional contact information
José Ignacio Martínez Churiaque: Dirección de Economía y Planificación. Gobierno Vasco
Teodoro A. Caraballo Esteban: Dirección de Economía y Planificación. Gobierno Vasco
Gaizka Zubiaur Etcheverry: Dirección de Economía y Planificación. Gobierno Vasco

EKONOMIAZ. Revista vasca de Economía, 2010, vol. 74, issue 02, 200-245

Abstract: This paper analyses the way the budget works using the accrual system method as a basic hypothesis in conceptual coherence with the countable system, to configure a modern global system of public administration used to successfully tackle the goals that the public bodies have set. We analyse the experiences that are happening in different countries of the OECD sphere, as paradigmatic models of these reforms. We resume the characteristics of the budgetary systems, the characteristics and objectives of the financial management systems, the problems for their implementation, as well as their implications in the decision making process. We conclude studying the starting process of the reform in Spain.

Keywords: accrual accounting; accrual budget; public accounting; public financial management (search for similar items in EconPapers)
JEL-codes: H61 H83 P43 Y (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.ogasun.ejgv.euskadi.net/r51-k86aekon/es ... ubl=69&registro=1053 complete text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ekz:ekonoz:2010214

Ordering information: This journal article can be ordered from
Dpto. de Hacienda y Finanzas, Gobierno Vasco, C/Donostia-San Sebastián, 1, 01010 Vitoria-Gasteiz, Spain

Access Statistics for this article

More articles in EKONOMIAZ. Revista vasca de Economía from Gobierno Vasco / Eusko Jaurlaritza / Basque Government Contact information at EDIRC.
Bibliographic data for series maintained by Iñaki Treviño ().