Record Details

Improving the Disclosure of Financial Information in Local Governments

International Public Management Review

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Title Improving the Disclosure of Financial Information in Local Governments
 
Creator Cárcaba-García, Ana
López-Díaz, Antonio
Pablos-Rodríguez, José Luis
 
Description In the public sector, as well as in the private sector, the objectives of financial reporting are determined by the needs of its users, which are typically summarized in two categories: (1) a means to effectively control the manner in which resources are administered and legal obligations are accomplished, and (2) a supporting tool for decision making. Thus, terms such as "accountability" and "decision making" are usually employed to frame the basic objectives of accounting reporting (IFAC, 1991, par. 62). Different types of users deem the relative importance of each objective differently. However, in the public sector, it is widely accepted that users are more interested in the accountability purpose. Therefore, governments should orient their reports to subordinate the "utility focus" and emphasize the "accountability focus."
 
Publisher International Public Management Review
 
Contributor —
 
Date 2014-03-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journals.sfu.ca/ipmr/index.php/ipmr/article/view/193
 
Source International Public Management Review; Vol 3, No 1 (2002); 22-40
1662-1387
 
Language eng
 
Relation http://journals.sfu.ca/ipmr/index.php/ipmr/article/view/193/193
 
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