New accounting information systeman application for a basic social benefit in Spain

  1. Noemí Peña-Miguel 1
  2. Joseba Iñaki De La Peña 2
  1. 1 Departamento de Economía Financiera I; Universidad del País Vasco (UPV/EHU), Bilbao, Spain
  2. 2 Departamento de Economía Financiera I; Instituto de Investigación Financiera y Actuarial, Universidad del País Vasco (UPV/EHU), Bilbao, Spain
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2018

Volumen: 21

Número: 1

Páginas: 28-37

Tipo: Artículo

DOI: 10.1016/J.RCSAR.2017.07.002 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

Accounting information on social benefits is included, in accordance with the scope of its management, inthe general Social Security budget. The information contained in the budget may be relevant, but it is likelyto be insufficient to enable comparisons to be made with an entity’s financial statements for previousperiods and with the financial statements of other entities. Thus, IPSAS 1 proposes the presentationof additional information. On the basis of the New Public Management theory, this paper proposes anaggregate accounting model for accounting expenditure as a multi-annual information system whichcomplements and expands information on a potential basic social benefit. This system reports in detail onthe trends in the items that fund it, with the aim of achieving maximum transparency and accountabilityin public administrations by ensuring timely provision of quality information.

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