Governmental Accounting in Spain and the European Monetary Union: A Critical Perspective
Authors: Montesinos, Vicente1; Vela, José Manuel2
Source: Financial Accountability and Management, Volume 16, Number 2, May 2000 , pp. 129-150(22)
Publisher: Blackwell Publishing
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Abstract:
During the last twenty-five years, the changes in Spanish accounting have been radical and significant, especially since 1986 when Spain joined the European Union. Those changes were first introduced in business accounting, following the patterns of the Fourth Directive, but governmental accounting has also been affected by structural reforms that have modified the financial reporting system, the accounting standards and the accounting principles to be applied. However, the governmental accounting system needs further improvement, particularly given the EMU framework and the relationship between governmental accounting and national accounting.Keywords: governmental; accounting; Spain; EMU; budgets; national accounting; business accounting
Document Type: Original article
DOI: 10.1111/1468-0408.00101
Affiliations: 1: University of Valencia, Spain, 2: University Jaume I of Castellón, Spain
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