A New Perspective of Financial Reports in Public Accounting: Performance Indicators
Una Nueva Perspectiva de los Informes Financieros en Contabilidad Pública: Los Indicadores de Gestión
Abstract
The development reached by public accounting systems over the last few years has been in tense, both at the national and international level, with the aim of providing the information demanded by the users for the decision making process. This has led to the introduction of financial reports with similar disclosure to those of the business sector. Thereby extending the traditional budgetary reporting. However, one of the most important new developments is the interest shown in meeting the objective of supplying information about economy, efficiency and effectiveness in public administration context, with performance indicators appearing as a new component of financial reports.
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References
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