IDEAS home Printed from https://ideas.repec.org/a/ers/journl/vxxy2017i2ap109-127.html
   My bibliography  Save this article

A First Approach to a Public Financial Information System for Social Benefits

Author

Listed:
  • Noemi Pena-Miguel
  • Javier Corral-Lage
  • J. Inaki De La Pena Esteban
  • University of the Basque Country (UPV/EHU)

Abstract

This paper proposes an aggregate accounting model for spending or accounting calculations in the form of a multi-year information system to supplement and expand information on a basic social assistance benefit. This model would be managed at national level, and would provide detailed information on changes over time in the items funded, with a view to assuring maximum accountability.The system proposed would provide information on trends in the origin and application of funds for financing and managing possible basic social assistance benefit payments.

Suggested Citation

  • Noemi Pena-Miguel & Javier Corral-Lage & J. Inaki De La Pena Esteban & University of the Basque Country (UPV/EHU), 2017. "A First Approach to a Public Financial Information System for Social Benefits," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 109-127.
    • Handle: RePEc:ers:journl:v:xx:y:2017:i:2a:p:109-127
    as

    Download full text from publisher

    File URL: http://www.ersj.eu/repec/ers/papers/17_2_A_p6.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Besnik Fetai, 2015. "Financial Integration and Financial Development: Does Financial Integration Matter?," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 97-106.
    2. Wolf, Charles, Jr, 1979. "A Theory of Nonmarket Failure: Framework for Implementation Analysis," Journal of Law and Economics, University of Chicago Press, vol. 22(1), pages 107-139, April.
    3. Jean-Pierre Allegret & Helene Raymond & Houda Rharrabti, 2016. "The Impact of the Eurozone Crisis on European Banks Stocks Contagion or Interdependence?," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 129-148.
    4. Konstantinos Liapis & Eleftherios Thalassinos, 2013. "A Comparative Analysis for the Accounting Reporting of “Employee Benefits†between IFRS and other Accounting Standards: A Case Study for the Biggest Listed Entities in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 91-116.
    5. Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521027922.
    6. Ray Barrell & Martin Weale, 2010. "Fiscal policy, fairness between generations, and national saving," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 26(1), pages 87-116, Spring.
    7. Nikolaos G. Theriou, 2015. "Strategic Management Process and the Importance of Structured Formality, Financial and Non-Financial Information," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 3-28.
    8. Florin Teodor Boldeanu & Ileana Tache, 2016. "The Financial System of the EU and the Capital Markets Union," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 59-70.
    9. Conde-Ruiz, J. Ignacio & Gonzalez, Clara I., 2012. "Spain 2011 Pension Reform," Working Papers 2012-03, FEDEA.
    10. Athanasios Athanasenas & Xanthippi Chapsa & Athanasios Michailidis, 2015. "Investigating Social Protection Convergence in the EU-15: A Panel Data Analysis," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 79-96.
    11. Liliana Duguleana & Constantin Duguleana, 2016. "Structural Aspects of the European Union Economy," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 93-128.
    12. Mr. George Kopits & Mr. J. D. Craig, 1998. "Transparency in Government Operations," IMF Occasional Papers 1998/001, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. R.V. Shekhovtsov & S.N. Shchemlev, 2017. "State Investment Policy and Priorities of Macroeconomic Structure of Regional Economy Transformation," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 148-162.
    2. Vertakova Y.V. & Polyanin A.V. & Golovina T.A., 2018. "Development of Social Investment in Regional Indicative Planning: Possibilities of “Social Bonds” in Public-Private Partnership," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 1001-1012.
    3. E.Yu. Dogadaylo & O.I. Chepunov & S.I. Nosov & O.V. Shmaliy, 2017. "Economic Sovereignty of the Russian Federation under the Current Conditions," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 230-238.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Faris Nasif Al Shubiri & Syed Ahsan Jamil, 2017. "Assessing the Determinants of Interest Rate Spread of Commercial Banks in Oman: An Empirical Investigation," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 90-108.
    2. Winston Pontoh, 2017. "The Capital Structure: Is Debt just a Policy or Requerement?," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 128-139.
    3. O.B. Ivanova & T.F. Romanova & E.D. Kostoglodova & D.G. Romanov, 2017. "Strategic Directions of the Country's Ensuring Financial Security," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 461-468.
    4. Peter J Baldacchino & Rosalene Caruana & Simon Grima & Frank H. Bezzina, 2017. "Selected Behavioural Factors in Client-Initiated Auditor Changes: The Client-Auditor Perspectives," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 16-47.
    5. V.A. Bondarenko & E.A. Israilova & S.A. Albekova & A.A. Albekova, 2017. "Difficulties and Perspectives of Incorporating Russian Economy into the European Economy and Centripetal Tendencies in the EU," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 56-63.
    6. Nikolay Tikhomirov & Tatiana Tikhomirova & Eldar Khamitov & Vladimir Ponomarev, 2017. "Models of Assessment of the Influnce of Insurance Assets Securitization on Stability of Mutual Insurance Societies," European Research Studies Journal, European Research Studies Journal, vol. 0(2B), pages 321-333.
    7. L.Yu. Andreeva & O.Yu. Sviridov, 2017. "Experience of Greece on Recapitalization of Banks, Marketing Management and Personnel Retraining in Conditions of Economic Recession," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 390-409.
    8. Garnov & A. & Zvyagin & L. & Sviridova & O., 2019. "System Data Analysis: Innovative Technologies, Methods and Techniques," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(Special 1), pages 26-39.
    9. V.V. Aksenov & A.V. Andreeva & G.A. Buryakov, 2017. "The Influence of Financial and Industrial Policy on Harmonization of European and Asian Integration Processes," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 369-389.
    10. S.A. Issakova & A.Sh. Moldabekova & M.T. Kenzhebayeva & V.N. Ð libekova & G.T. Tuleyeva, 2017. "Preparing Consolidated Financial Statements in Accordance with IFRS," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 458-469.
    11. repec:ers:journl:v:vi:y:2018:i:3:p:98-114 is not listed on IDEAS
    12. Andrei V. Vlasov, 2017. "The Evolution of E-Money," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 215-224.
    13. repec:ers:journl:v:vi:y:2018:i:3:p:92-97 is not listed on IDEAS
    14. O.V. Andreeva & E.V. Shevchik, 2017. "Organizational and Financial Modeling of Transnational Industrial Clusters Sustainable Development: Experience, Risks, Management Innovation," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 137-147.
    15. N.G. Vovchenko & M.G. Holina & A.S. Orobinskiy & R.A. Sichev, 2017. "Ensuring Financial Stability of Companies on the Basis of International Experience in Construction of Risks Maps, Internal Control and Audit," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 350-368.
    16. Nikolaos Papanikolaou, 2018. "Geopolitical Implications of an Economical Force Affected by the Eurozone Crisis: The Case of Cyprus," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 92-97.
    17. George Michalopoulos & Konstantinos Tsermenidis, 2018. "Country Risk on the Bank Borrowing Cost Dispersion Within the Euro Area during the Financial and Debt Crises," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 76-92.
    18. Е.О. Mirgorodskaya & L.Yu. Andreeva & I.V. Sugarova & R.A. Sichev, 2017. "Balanced Budget System: Organizational and Financial Tools," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 300-319.
    19. Nikolai Vasilevich Lyasnikov & Evgeniya Evgenevna Frolova & Andrei Alievich Mamedov & Sergei Borisovich Zinkovskii & Natalya Andreevna Voikova, 2017. "Venture Capital Financing as a Mechanism for Impelling Innovation Activity," European Research Studies Journal, European Research Studies Journal, vol. 0(2B), pages 111-122.
    20. repec:ers:journl:v:vi:y:2018:i:4:p:76-92 is not listed on IDEAS
    21. Asma Arif & Mujahid Hussain, 2018. "Economic, Political and Institutional Determinants of Budget Deficits Volatility: A Panel Data Analysis," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 98-114.
    22. Agrianti Komalasari, 2017. "Implementation the International Financial Reporting Standards as a Moderating Variable of the Relationship of Corporate Governance with Earnings Management," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 259-277.
    23. Haytham Y.M. Ewaida, 2017. "The Impact of Sovereign Debt on Growth: An Empirical Study on GIIPS versus JUUSD Countries," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 607-633.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ers:journl:v:xx:y:2017:i:2a:p:109-127. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marios Agiomavritis (email available below). General contact details of provider: https://ersj.eu/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.