The Effect of Changes in Public Sector Accounting Policies on Administrative Reforms Addressed to Citizens

Author:

Rodríguez Bolívar Manuel Pedro1,Galera Andrés Navarro1

Affiliation:

1. University of Granada, Spain

Abstract

Changes in financial reporting systems are relevant to the usefulness of governmental financial reporting in implementing New Public Management (NPM) reforms. The International Public Sector Accounting Standards, published by the International Federation of Accountants, seeks to improve the financial information reported. The aim of this paper is to analyze whether Fair Value Accounting (FVA) could improve the usefulness of governmental financial statements for citizens under NPM reforms. To achieve this aim, this paper examines the opinions of the National Accounting Standards Setters on the utility of FVA in the introduction of NPM models in countries under different administrative traditions. Our results show that FVA could promote successful NPM reforms, enhancing the implementation of the postulates of efficiency, transparency, and benchmarking analysis. Likewise, the administrative tradition could influence National Accounting Standards Setters’ viewpoints regarding the capability of financial information based on FVA to meet the new information requirements under NPM models.

Publisher

SAGE Publications

Subject

Marketing,Public Administration,Sociology and Political Science

Cited by 9 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3