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Institutional capacity in the accounting reform process in Spanish local governments

Author

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  • Fresneda Fuentes, Silvia
  • Hernández Borreguero, Julián

Abstract

In 2015, Spanish local governments began to apply a new accounting standard. The success achieved in its implementation is related with stimuli from outside the organization and with the institutional capacity – administrative and political – developed by it. Through an electronic questionnaire and several interviews carried out with municipal chief financial officers it has been shown that few actions to build the necessary institutional capacity were undertaken in the period prior to its implementation. The results show that the LGs did not attain the necessary institutional capacity and will have to continue allocating resources and time to improve it.

Suggested Citation

  • Fresneda Fuentes, Silvia & Hernández Borreguero, Julián, 2018. "Institutional capacity in the accounting reform process in Spanish local governments," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 188-195.
    • Handle: RePEc:eee:spacre:v:21:y:2018:i:2:p:188-195
    DOI: 10.1016/j.rcsar.2018.05.002
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    References listed on IDEAS

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    1. Isabel Brusca & Vicente Montesinos & Danny S. L. Chow, 2013. "Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain," Public Money & Management, Taylor & Francis Journals, vol. 33(6), pages 437-444, November.
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    Cited by:

    1. Tran Thu Trang & Simon R. Bush & Judith van Leeuwen, 2023. "Enhancing institutional capacity in a centralized state: The case of industrial water use efficiency in Vietnam," Journal of Industrial Ecology, Yale University, vol. 27(1), pages 210-222, February.

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    More about this item

    Keywords

    Local government accounting standard; Reform; Local governments; Institutional capacity; Instrucción de contabilidad pública local; Reforma; Ayuntamientos; Capacidad institucional;
    All these keywords.

    JEL classification:

    • H0 - Public Economics - - General
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • H0 - Public Economics - - General
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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