Utilidad del modelo de valoración de las IPSAS para la rendición de cuentas de los gobiernos: la perspectiva de los OCEX

• Autores: Andrés Navarro Galera , Manuel Pedro Rodríguez Bolívar
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Nº 149, 2011, págs. 125-162
• Idioma: español
• DOI: 10.1080/02102412.2011.10779700
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 8 Citas
• Resumen

  • Los sistemas contables gubernamentales están desempeñando un papel esencial en el desarrollo de las reformas administrativas, utilizándose como instrumentos para mejorar la Accountability de los gobiernos. El modelo de valoración contable propuesto por las IPSAS pretende aumentar la utilidad de los estados fi nancieros gubernamentales para fomentar la transparencia fi nanciera como elemento clave de la rendición de cuentas. En base a una investigación empírica realizada en OCEX de 29 países, este trabajo concluye que, bajo ciertas condiciones, la adopción del valor razonable podría favorecer la rendición de cuentas en algunos de ellos, aunque su aplicación conllevaría problemas de fi abilidad, cuya subsanación requeriría incorporar en la Memoria información sobre sus estimaciones. En países sin experiencia en empleo del valor razonable, su uso podría encontrarse con difi cultades inesperadas para mejorar la rendición de cuentas, que han surgido en países cuyos estados fi nancieros ya están siendo elaborados sobre la base del valor razonable.

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