Institutional capacity in the accounting reform process in Spanish local governments

Capacidad institucional en el proceso de reforma contable de los ayuntamientos españoles

Authors

  • Silvia Fresneda Fuentes University of Sevilla
  • Julián Hernández Borreguero University of Sevilla
DOI: https://doi.org/10.1016/j.rcsar.2018.05.002
Keywords: Local government accounting standard, Reform, Local governments, Institutional capacity

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.

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Author Biographies

Silvia Fresneda Fuentes, University of Sevilla

Department of Accounting and Financial Economics
University of Sevilla

Julián Hernández Borreguero, University of Sevilla

Department of Accounting and Financial Economics
University of Sevilla

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Published
01-07-2018
How to Cite
Fresneda Fuentes, S., & Hernández Borreguero, J. (2018). Institutional capacity in the accounting reform process in Spanish local governments: Capacidad institucional en el proceso de reforma contable de los ayuntamientos españoles. Revista De Contabilidad - Spanish Accounting Review, 21(2), 188–195. https://doi.org/10.1016/j.rcsar.2018.05.002
Issue
Vol. 21 No. 2 (2018)
Section
Articles

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