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


  • 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)


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.

Suggested Citation

  • José Ignacio Martínez Churiaque & Teodoro A. Caraballo Esteban & Gaizka Zubiaur Etcheverry, 2010. "Sistema integral de gestión pública sobre la base de devengo. Experiencias en el ámbito de países de la OCDE," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 74(02), pages 200-245.
  • Handle: RePEc:ekz:ekonoz:2010214

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    More about this item


    accrual accounting; accrual budget; public accounting; public financial management;

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • Y - Miscellaneous Categories
    • P43 - Economic Systems - - Other Economic Systems - - - Finance; Public Finance


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