Publicado

2014-10-01

Accrual financial reporting in the Public Sector: Is it a reality?

Información financiera de devengo en el sector público: ¿es una realidad?

Informação financeira de acréscimo no setor público: É uma realidade?

DOI:

https://doi.org/10.15446/innovar.v24n54.46458

Palabras clave:

Public sector accounting, accrual accounting, local government, financial reporting (en)
contabilidad del sector público, contabilidad de devengo, gobierno local, reportes financieros. (es)
Contabilidade do setor público, regime contabilístico do acréscimo, governo local, relatórios financeiros (pt)

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Autores/as

  • Isabel Brusca Alijarde Universidad de Zaragoza
  • Vicente Montesinos Julve Universitat de València
Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental European countries, including Spain, continue to be based on cash or modified cash methods. Consequently, cash-based and accrual-based financial information coexist. This may create problems for the full implementation of accrual financial statements. This paper analyzes the differences in practice between the results disclosed in financial and budgetary statements under both bases of accounting in order to identify to what extent accrual accounting has been implemented and to verify whether budgetary and accrual-based financial figures are significantly different. The research findings show that there is a high correlation between the current budgetary result and the economic result and, therefore, that in practice the accrual principle has not been implemented effectively.

La modernización de la contabilidad pública ha llevado consigo la implantación de información financiera basada en el principio de devengo. No obstante, en algunos países europeos, como por ejemplo España, el presupuesto continúa elaborándose mediante el criterio de caja o caja modificada y por consiguiente ambos sistemas coexisten. Esto puede convertirse en un problema para la implantación real del principio de devengo. Este artículo analiza las diferencias que existen en la práctica entre el resultado presupuestario y el resultado económico, con el objetivo de evidenciar si realmente existen diferencias significativas entre uno y otro y poner así de manifiesto en qué medida la contabilidad de devengo ha sido implementada de forma real.

A modernização da contabilidade pública tem levado consigo a implantação de informação financeira baseada no princípio da especialização dos exercícios. No entanto, em alguns países europeus, como a Espanha, por exemplo, o orçamento continua sendo elaborado mediante o critério de caixa ou caixa modificada e, em consequência, ambos os sistemas coexistem. Isto pode virar um problema para a implantação real do princípio da especialização dos exercícios. Este artigo analisa as diferenças que existem na prática entre o resultado orçamentário e o resultado económico, com o objetivo de evidenciar se realmente existem diferenças significativas entre um e outro e mostrar assim em que medida o regime contabilístico do acréscimo foi implementado de maneira real.

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Cómo citar

Brusca Alijarde, I., & Montesinos Julve, V. (2014). Información financiera de devengo en el sector público: ¿es una realidad?. Innovar, 24(54), 107-120. https://doi.org/10.15446/innovar.v24n54.46458

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