 New accounting information system: An application for a basic social benefit in SpainNoemí Peña-Miguel and Joseba Iñaki De La Peña Revista de Contabilidad - Spanish Accounting Review, 2018, vol. 21, issue 1, 28-37 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, but it is 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. Keywords: M40; H83; Financial information; Transparency; Social benefit; Public sector; Accounting; Información financiera; Transparencia; Prestación social; Sector público; Contabilidad (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:spacre:v:21:y:2018:i:1:p:28-37 DOI: 10.1016/j.rcsar.2017.07.002 Access Statistics for this article Revista de Contabilidad - Spanish Accounting Review is currently edited by Bernabé Escobar Pérez More articles in Revista de Contabilidad - Spanish Accounting Review from Elsevier |
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