Una Nueva Perspectiva de los Informes Financieros en Contabilidad Pública: Los Indicadores de Gestión

A New Perspective of Financial Reports in Public Accounting: Performance Indicators

Autores/as

  • Isabel Brusca Universidad de Zaragoza
Palabras clave: contabilidad pública, indicador es de gestión, administraciones públicas

Resumen

El desarrollo alcanzado por los sistemas contables de las administraciones públicas en los últimos años ha sido intenso, tanto a nivel nacional como internacional, con el objetivo de que éstos proporcionen la información demandada por los usuarios para la toma de decisiones. Esto ha llevado a la implantación de informes financieros de contenido similar a los del sector empresarial, ampliando así la tradicional información presupuestaria. Ahora bien, una de las novedades más importantes es el interés demostrado para dar respuesta a la necesidad de proporcionar información sobre la economía, eficiencia y eficacia en el contexto de las administraciones públicas, apareciendo los indicadores de gestión como un nuevo componente de los informes financieros.

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Citas

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Publicado
01-01-1997
Cómo citar
Brusca, I. (1997). Una Nueva Perspectiva de los Informes Financieros en Contabilidad Pública: Los Indicadores de Gestión: A New Perspective of Financial Reports in Public Accounting: Performance Indicators. Revista De Contabilidad - Spanish Accounting Review, 1(01), 27-56. Recuperado a partir de https://revistas.um.es/rcsar/article/view/384791
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