Browsing by Subject "Public sector"

Now showing 1 - 4 of 4
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    Open Access
    Determinants of sustainability information disclosure of local governments in Latin America
    (Universidad de Murcia, Servicio de Publicaciones, 2022) León-Silva, Jeimi Maribel; Dasí-González, Rosa María; Montesinos Julve, Vicente
    This paper analyses the socioeconomic factors that influence the disclosure of sustainability information on 99 local government websites in 2018 in countries that make up the Pacific Alliance (PA) in Latin America, associated with internal and external demands that public entities have for accountability in social and environmental issues. We use as methodology a content analysis of the sustainability information disclosed by local entities on their websites and a regression of Ordinary Least Squares (OLS). This article shows empirical evidence that the size, budget capacity and the economic level of the municipality are factors associated with the sustainability disclosure on websites due to internal and external factors impacting the decisions and actions taken by the entities related to the sustainability and its disclosure. These results are important for academic and technical discussions in a region with specific characteristics different from most countries studied in previous literature on the subject.
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    Open Access
    New accounting information system: An application for a basic social benefit in Spain
    (2018) Peña-Miguel, Noemí; Peña, Joseba Iñaki de la
    Accounting information on social benefits is included, in accordance with the scope of its management, in the general Social Security budget. The information contained in the budget may be relevant, but it is likely to be insufficient to enable comparisons to be made with an entity’s financial statements for previous periods and with the financial statements of other entities. Thus, IPSAS 1 proposes the presentation of additional information. On the basis of the New Public Management theory, this paper proposes an aggregate accounting model for accounting expenditure as a multi-annual information system which complements and expands information on a potential basic social benefit. This system reports in detail on the trends in the items that fund it, with the aim of achieving maximum transparency and accountability in public administrations by ensuring timely provision of quality information
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    Open Access
    Reforma de la gestión pública bajo la dominación del devengo
    (2020) Stefanescu, Cristina Alexandrina
    El objetivo principal de este trabajo es atestiguar el papel primordial de la contabilidad de devengo en elproceso de reforma de la gestión pública, recopilando evidencias sobre los desafíos de la implementacióny los resultados percibidos. Este estudio cubre una importante laguna de la literatura y enriquece lainvestigación científica al apuntalar las cuestiones abordadas en los paradigmas de la Nueva GestiónPública y la Gobernanza, que ejercen una gran presión sobre la reforma de los sistemas públicos en favorde los principios de devengo. El diseño de la investigación realizada para lograr nuestro objetivo combinacon éxito varios métodos y técnicas estadísticas (por ejemplo, análisis de conglomerados, técnica deescalamiento multidimensional, análisis de componentes principales, análisis de correlación) para evaluarel estado de la reforma de la contabilidad de devengo y su capacidad de influir en el grado de cumplimientode las iniciativas de la gestión pública. Los resultados revelan que la mayoría de los países de la UE yla OCDE han completado sus programas de reforma de la contabilidad de devengo, que aportan muchosbeneficios al sistema público en su conjunto, lo que ha dado lugar a importantes logros en las iniciativas degestión, como la mejora de la transparencia pública y la rendición de cuentas a través de la presentaciónde informes sobre la contabilidad y la presupuestación. Por lo tanto, el mundo de la acumulación es sinduda la mejor manera de mejorar la gestión del sector público y aumentar su eficiencia, proporcionandoinformación de alta calidad para el proceso de adopción de decisiones y permitiendo también una mayorcomparabilidad entre los países a través de la armonización de la presentación de informes.
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    Open Access
    What confers legitimacy to public policies? Comparing the print-online media logic of the legitimacy judgment
    Robles Lopez, Carmen María; Comunicación; Facultad de Comunicación y Documentación
    This paper is part of a research project that looks at how management of intangible assets can play a role to rebuild trust in the public sector. More specifically, it looks at legitimacy conceptualized as an intangible asset. The aim is to explore the logic of legitimacy judgments about public organizations and to assess whether there is congruence between a ministry (and the minister)’s actions and how the media perceive and assess them. Four types of legitimacy are examined: ‘Procedural’, based on evaluations of the soundness of the ministry’s procedures and processes; ‘Consequential’, which regards outcomes, results and achievements of the ministry’s public policies; ‘Structural’ refers to buildings, working policies, budgets and resources; and finally, ‘Personal legitimacy’ regards judgments which refer to the minister. It is also analyzed whether these dynamics of the legitimacy judgment followed a hybridization logic between online and offline organizational communication and between online and offline media. The analysed organization is the Ministry of Education, Culture and Sports, 2011-2015. Based on findings, the paper discusses practical implications for government communication legitimacy strategies.