Advanced Search
MyIDEAS: Login to save this article or follow this journal

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

Contents:

Author Info

  • 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)

Registered author(s):

    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.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.ogasun.ejgv.euskadi.net/r51-k86aekon/es/k86aEkonomiazWar/ekonomiaz/downloadPDF?R01HNoPortal=true&idpubl=69®istro=1053
    File Function: complete text
    Download Restriction: no

    Bibliographic Info

    Article provided by Gobierno Vasco / Eusko Jaurlaritza / Basque Government in its journal EKONOMIAZ.

    Volume (Year): 74 (2010)
    Issue (Month): 02 ()
    Pages: 200-245

    as in new window
    Handle: RePEc:ekz:ekonoz:2010214

    Contact details of provider:
    Postal: C/Donostia-San Sebastián, 1, 01010 Vitoria-Gasteiz
    Phone: + 34 945019038
    Fax: + 34945019062
    Email:
    Web page: http://www.euskadi.net/economia
    More information through EDIRC

    Order Information:
    Postal: Dpto. de Hacienda y Finanzas, Gobierno Vasco, C/Donostia-San Sebastián, 1, 01010 Vitoria-Gasteiz, Spain
    Email:

    Related research

    Keywords: accrual accounting; accrual budget; public accounting; public financial management;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:ekz:ekonoz:2010214. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Iñaki Treviño).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.