IDEAS home Printed from
   My bibliography  Save this article

Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional


  • Vicente Montesinos Julve

    () (Universitat de València)


In the last years, international governmental accounting standards have been developed, with an especial relevance in the case of IFAC pronouncements. On the other hand, important experiences for reforming public sector accounting are in progress in different countries and entities, as in the case of the OECD, NATO and European Commission. Simultaneously, a new conceptual framework has been set up, in a parallel way to business accounting. During the first half of the nineties, many accounting innovations and reforms have been introduced in Spanish governmental accounting. However, the new international developments require a deep reform of our system, in order to adapt its principles and standards to the new micro and macroeconomic financial reporting requirements. The purposes of this paper are, on the one hand, to present the main features of international trends on governmental accounting reforms. On the other hand, it looks for an analysis of the most relevant policies for reforming the current Spanish system, considering our legal and political framework, as well as our administrative and cultural traditions.

Suggested Citation

  • Vicente Montesinos Julve, 2003. "Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 159-185, August.
  • Handle: RePEc:cic:revcir:y:2003:i:45:p:159-185

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    governmental accounting; reforms; international; rules; convergence.;

    JEL classification:

    • L30 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - General
    • L39 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Other
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


    Access and download statistics


    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:cic:revcir:y:2003:i:45:p:159-185. 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: (Rafael Chaves). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.