عنوان مقاله:
ظرفیت نهادی در روند اصلاحات حسابداری در دولت های محلی اسپانیا
Institutional capacity in the accounting reform process in Spanish local governments
سال انتشار: 2018
رشته: حسابداری
گرایش: حسابداری دولتی - حسابداری عمومی
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مشاهده سایر مقالات جدید:
Analysis of the results
As to the professional profile of the respondents, almost 67% of them are in charge of CFOs and are mostly law graduates (barely 42% are graduates in Economics or Political Administration). The profiles of the ten people interviewed are almost identical in that they are law graduates and have been financial controllers for a minimum of 10 years (Table 3). Three variables have been taken into account to measure the IC: human resources, training and technical resources (software). In this section we first carry out a description of the answers obtained in the questionnaires and in the interviews and, second, based on the conditions established in the methodology, we answer the research questions.
Human resources: Various authors (Alonso, 2007; Duque, 2012; Evans, 1996; Oslak & Orellana, 2001; Repetto, 2007; Tobelem, 1992) indicate having available the appropriate number of people as a necessary condi- tion to achieve the institutional capacity. Regarding the number of people who are part of the interven- tion area, 78% of the cases confirmed the lack of human resources to be able to successfully undertake the implementation of the accounting reform. It must be emphasized how in the small LGs, 87% consider that the personnel resources available are insufficient; this percentage drops to 54% in the larger LGs. In the semi-structured interviews, it was stated that the work load had multiplied in recent years as a consequence of applying the Budgetary Stability Law (2012), the Transparency Law (2013) and the information demands required by the European System of Accounts (SEC2010).
Training: The human factor obviously does not only have a quantitative component but also one that is qualitative (Duque, 2012). This refers to education – both what the workers themselves have and that which they specifically obtain about the accounting reform. The adoption of new accounting standard requires training (PwC, 2014). Regarding the activities carried out to raise the degree of knowledge about the standard and due to the imminent entry into force of the new AI, a general increase of interest shown by those in charge of the financial control of Spanish LGs was noted. 72% state that they have received some kind of training. Those who have not had training are mainly (95%) from small LGs. In most cases this training has been due to the initiative and convening power of the provincial councils and to COSITAL. Few initiatives have come at the request of the LG itself. The training has mainly been courses (80%). Some were over 20 h (35%), others between 10 and 20 h (25%) and others less than 10 h (15%). Most of them were theoretical presentations by teachers with some practical examples.
چکیده
در سال 2015 دولت های محلی اسپانیا اعمال کردن یک استاندارد حسابداری جدید را شروع کردند. موفقیت حاصل شده در اجرای این استاندارد، با محرک هایی از خارج از سازمان، و با محرک های «ظرفیت سازمانی، اجرایی و سیاسی» توسعه یافته توسط آن، مرتبط است. از طریق یک پرسشنامه الکترونیکی و چندین مصاحبه انجام شده با مامورین مالی ارشد شهرداری مشخص شد که چند اقدام برای ایجاد ظرفیت سازمانی ضروری – قبل از اجرا شدن در یک دوره ماقبل – انجام شدند. نتایج نشان داد که حکومت های محلی ظرفیت سازمانی لازم را بدست نیاوردند و برای بهبود آن مجبور هستند که تخصیص منابع و زمان را ادامه دهند.
