Institutional capacity in the accounting reform process in Spanish local governments

Silvia Fresneda Fuentes and Julián Hernández Borreguero

Revista de Contabilidad - Spanish Accounting Review, 2018, vol. 21, issue 2, 188-195

Abstract: In 2015, Spanish local governments began to apply a new accounting standard. The success achieved in its implementation is related with stimuli from outside the organization and with the institutional capacity – administrative and political – developed by it. Through an electronic questionnaire and several interviews carried out with municipal chief financial officers it has been shown that few 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.

Keywords: Local government accounting standard; Reform; Local governments; Institutional capacity; Instrucción de contabilidad pública local; Reforma; Ayuntamientos; Capacidad institucional (search for similar items in EconPapers)
JEL-codes: H0 H83 M48 (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:spacre:v:21:y:2018:i:2:p:188-195

DOI: 10.1016/j.rcsar.2018.05.002

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