Institutional capacity in the accounting reform process in Spanish local governments
Silvia Fresneda Fuentes, Juliaacute;n Hernaacute;ndez Borreguero
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.
Introduction
The adopting in 2010 of a new public accounting standard (hereafter, PAS), applicable to Spanish state public sector bodies, gave rise to a substantial modifying of the accounting model which reflected the legislative change that had already taken place in the Spanish private sector in 2007. An example of this is the supplying of management and financial information which enables administrators to make appropriate decisions and informs citizens of the result of the government teamsrsquo; management. This grants citizens the role of being one stakeholder more (Christianses amp; Van Peteghem, 2007). This reform means a step forward in the modernization process of the Spanish public administration which began in 1981.
A successful PAS implementation is crucial to attain other aims linked to new public management. This implementation is directly related to both the external stimuli which are brought to bear on the organization and the institutional capacity developed by it. This, in turn, is determined by the organizations capacity to interpret, understand and apply the principles and requirements included in the reform, the staff training and the availability of technical means (Covaleski and Dirsmith, 1988, Harun and Kamase, 2012, Powell and DiMaggio, 1991, Pozzoli and Ranucci, 2013). Anessi-Pessina, Nasi, and Steccolini (2008) show that in the case of Italian local governments, rational factors such as the size of the Local Government (hereafter, LG), dependence on the money market and the degree of complexity of the measures undertaken do not determine the applying of a new accruals-based accounting standard. However, they confirm that institutional factors, such as the CFOsrsquo; perceptions and the geographical location, do condition this application. This is, moreover, consistent with the importance that those in charge give to enforcing the law. Likewise, they point out that it would be interesting to analyze the impact of other variables, such as competencies, skills, perceptions and managersrsquo; and politiciansrsquo; resistance to change.
In this context, this study has as aim to determine if the obligatory application data of the new accounting instruction (hereafter, AI) the LGs have managed to develop the institutional capacity required to implement it successfully.
Empirical evidence has been obtained through electronic questionnaires and several interviews carried out with municipal CFO. The results obtained bring to light that at the date of the obligatory application of the AI the LGs did not attain the necessary institutional capacity and will have to continue allocating resources and time to improve it.
This work is pioneering because it identifies the main factors that influence the institutional capacity in Spanish LGs (the fifth largest country in European Union). So, the findings may provide a basis for other countries in the process of public sector accounting reform, to attempt to override the negative effects and enhance the positive factors identified in the study. It can specifically serve community countries as they currently are immersed in accounting reform processes of their respective public sectors in order to achieve a harmonization of information. The European Commission has proposed elaborating the European Public Sector Accounting Standards (hereafter, EPSAS) which take as an indisputable reference the International Public Sector Accounting Standards (hereafter, IPSAS) (Bergmann and Labaronne, 2013, Brusca and Goacute;mez, 2013, Brusca and Martinez, 2016, Brusca et al., 2013, European Commission, 2013).
This work has six sections. Following this introduction, there is a literature review of the supporting theoretical framework. After, the accounting reform process in Spanish LGs is described. Then, the aim and the methodology used are specified. The fifth section shows and analyzes the results obtained and the final section includes the conclusions.
Defining institutional capacity
From the literature review it is noted that there is not a unique concept of institutional capacity. All the definitions or concepts can be grouped into four categories (Rosas, 2008, Rosas and Gil, 2013):
(a)Reported capacity, focused on means and administrative processes, adapted to the institutions potential to perform the tasks that they have been entrusted with (Nelissen, 2002). Oslak (2004), meanwhile, sees it as the availability and effective application of the material, technological and human resources which the States administrative and productive apparatus has to manage the production of public value, overcoming its contexts restrictions, conditions and threats. As a consequence, according to this author, the main factors which can influence institutional capacity are, among others, the quantity and quality of the human and material resources, the appropriateness of the participantsrsquo; individual capacities for the postsrsquo; profiles and the assigning of tasks in the different management processes, and the stakeholdersrsquo; acceptance of the rules, subcultures and sanctions.
(b)Effective capa
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武汉理工大学毕业论文
论政府成本会计制度的构建
Institutional capacity in the accounting reform process in Spanish local governments
Silvia Fresneda Fuentes, Juliaacute;n Hernaacute;ndez Borreguero
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.
Introduction
The adopting in 2010 of a new public accounting standard (hereafter, PAS), applicable to Spanish state public sector bodies, gave rise to a substantial modifying of the accounting model which reflected the legislative change that had already taken place in the Spanish private sector in 2007. An example of this is the supplying of management and financial information which enables administrators to make appropriate decisions and informs citizens of the result of the government teamsrsquo; management. This grants citizens the role of being one stakeholder more (Christianses amp; Van Peteghem, 2007). This reform means a step forward in the modernization process of the Spanish public administration which began in 1981.
A successful PAS implementation is crucial to attain other aims linked to new public management. This implementation is directly related to both the external stimuli which are brought to bear on the organization and the institutional capacity developed by it. This, in turn, is determined by the organizations capacity to interpret, understand and apply the principles and requirements included in the reform, the staff training and the availability of technical means (Covaleski and Dirsmith, 1988, Harun and Kamase, 2012, Powell and DiMaggio, 1991, Pozzoli and Ranucci, 2013). Anessi-Pessina, Nasi, and Steccolini (2008) show that in the case of Italian local governments, rational factors such as the size of the Local Government (hereafter, LG), dependence on the money market and the degree of complexity of the measures undertaken do not determine the applying of a new accruals-based accounting standard. However, they confirm that institutional factors, such as the CFOsrsquo; perceptions and the geographical location, do condition this application. This is, moreover, consistent with the importance that those in charge give to enforcing the law. Likewise, they point out that it would be interesting to analyze the impact of other variables, such as competencies, skills, perceptions and managersrsquo; and politiciansrsquo; resistance to change.
In this context, this study has as aim to determine if the obligatory application data of the new accounting instruction (hereafter, AI) the LGs have managed to develop the institutional capacity required to implement it successfully.
Empirical evidence has been obtained through electronic questionnaires and several interviews carried out with municipal CFO. The results obtained bring to light that at the date of the obligatory application of the AI the LGs did not attain the necessary institutional capacity and will have to continue allocating resources and time to improve it.
This work is pioneering because it identifies the main factors that influence the institutional capacity in Spanish LGs (the fifth largest country in European Union). So, the findings may provide a basis for other countries in the process of public sector accounting reform, to attempt to override the negative effects and enhance the positive factors identified in the study. It can specifically serve community countries as they currently are immersed in accounting reform processes of their respective public sectors in order to achieve a harmonization of information. The European Commission has proposed elaborating the European Public Sector Accounting Standards (hereafter, EPSAS) which take as an indisputable reference the International Public Sector Accounting Standards (hereafter, IPSAS) (Bergmann and Labaronne, 2013, Brusca and Goacute;mez, 2013, Brusca and Martinez, 2016, Brusca et al., 2013, European Commission, 2013).
This work has six sections. Following this introduction, there is a literature review of the supporting theoretical framework. After, the accounting reform process in Spanish LGs is described. Then, the aim and the methodology used are specified. The fifth section shows and analyzes the results obtained and the final section includes the conclusions.
Defining institutional capacity
From the literature review it is noted that there is not a unique concept of institutional capacity. All the definitions or concepts can be grouped into four categories (Rosas, 2008, Rosas and Gil, 2013):
(a)Reported capacity, focused on means and administrative processes, adapted to the institutions potential to perform the tasks that they have been entrusted with (Nelissen, 2002). Oslak (2004), meanwhile, sees it as the availability and effective application of the material, technological and human resources which the States administrative and productive apparatus has to manage the production of public value, overcoming its contexts restrictions, conditions and threats. As a consequence, according to this author, the main factors which can influence institutional capacity are, among others, the quantity and quality of the human and material resources, the appropriateness of the participantsrsquo; individual capacities for the postsrsquo; prof
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