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New accounting information system: An application for a basic social benefit in Spain

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  • Peña-Miguel, Noemí
  • De La Peña, Joseba Iñaki

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.

Suggested Citation

  • Peña-Miguel, Noemí & De La Peña, Joseba Iñaki, 2018. "New accounting information system: An application for a basic social benefit in Spain," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 28-37.
    • Handle: RePEc:eee:spacre:v:21:y:2018:i:1:p:28-37
    DOI: 10.1016/j.rcsar.2017.07.002
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    M40; H83; Financial information; Transparency; Social benefit; Public sector; Accounting; Información financiera; Transparencia; Prestación social; Sector público; Contabilidad;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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