Reforma de la gestión pública bajo la dominación del devengo

Public management reform under the dome of accruals

Palabras clave: gestión pública, contabilidad de devengo, presupuesto, reforma, Unión Europea, OCDE, sector público

Resumen

El objetivo principal de este trabajo es atestiguar el papel primordial de la contabilidad de devengo en el proceso de reforma de la gestión pública, recopilando evidencias sobre los desafíos de la implementación y los resultados percibidos. 

Este estudio cubre una importante laguna de la literatura y enriquece la investigación científica al apuntalar las cuestiones abordadas en los paradigmas de la Nueva Gestión Pública y la Gobernanza, que ejercen una gran presión sobre la reforma de los sistemas públicos en favor de los principios de devengo.

El diseño de la investigación realizada para lograr nuestro objetivo combina con éxito varios métodos y técnicas estadísticas (por ejemplo, análisis de conglomerados, técnica de escalamiento multidimensional, análisis de componentes principales, análisis de correlación) para evaluar el estado de la reforma de la contabilidad de devengo y su capacidad de influir en el grado de cumplimiento de las iniciativas de la gestión pública.

Los resultados revelan que la mayoría de los países de la UE y la OCDE han completado sus programas de reforma de la contabilidad de devengo, que aportan muchos beneficios al sistema público en su conjunto, lo que ha dado lugar a importantes logros en las iniciativas de gestión, como la mejora de la transparencia pública y la rendición de cuentas a través de la presentación de informes sobre la contabilidad y la presupuestación.  Por lo tanto, el mundo de la acumulación es sin duda la mejor manera de mejorar la gestión del sector público y aumentar su eficiencia, proporcionando información de alta calidad para el proceso de adopción de decisiones y permitiendo también una mayor comparabilidad entre los países a través de la armonización de la presentación de informes.

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Publicado
01-01-2020
Cómo citar
Stefanescu, C. A. (2020). Reforma de la gestión pública bajo la dominación del devengo. Revista De Contabilidad - Spanish Accounting Review, 23(1), 91-101. https://doi.org/10.6018/rcsar.369821
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Artículos