Gestión financiera del sector público y calidad de la democracia: el papel de los sistemas contables
Public sector financial management and democracy quality: The role of the accounting systems
Resumen
Los cambios en los marcos contables, como la adopción de sistemas contables basados en el devengo (accrual accounting) o la implementación de las Normas Internacionales de Contabilidad del Sector Público (International Public Sector Financial Accounting Standards, IPSAS), se consideran importantes reformas de la gestión financiera del sector público. Estudios anteriores han investigado en gran medida los efectos de estas reformas sobre la transparencia y la rendición de cuentas, teniendo en cuenta también el nivel de participación de los ciudadanos del sector público. Este estudio tiene como objetivo examinar los efectos de estas prácticas de gestión financiera sobre la calidad de la democracia. Concretamente, se centra en estudiar el papel de los sistemas de contabilidad a nivel internacional y ofrece un análisis comparativo de la adopción de las IPSAS y del sistema basado en los accruals. Utilizando una muestra de 33 países de la OCDE entre los años 2010 y 2014, los resultados sugieren que el uso de un sistema contable basado en los accruals no ha sido suficiente para mejorar la calidad de democracia; sin embargo, los hallazgos indican que la implementación de las IPSAS sí consigue mejorar la calidad de la democracia, principalmente debido a los principios de igualdad y control.
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