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Some Issues on the Current Meaning and Aims of Governmental Accounting

  • Elvira Rodríguez
Chapter

Abstract

The definition of accounting as an information system is generally accepted in any one of the areas it is involved with. However, the use of accounting information in public corporations has differed from that in private organisations for many years. In this respect, the control of the activity reported is a striking differential characteristic. In public corporations, this element of control should, on the one hand, adhere to the lines set down by the annual Budgetary Law, and on the other, be rendered as in Anglo-Saxon accountability. These two dimensions of governmental activity have had a significant effect on the conception of its reporting systems, in other words, on the other informative facets or possibilities of its accounting systems.

Keywords

Public Administration Accounting System Accounting Information Informative Facet Governmental Finance 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer Science+Business Media New York 2002

Authors and Affiliations

  • Elvira Rodríguez

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