ABSTRACT This study addresses the challenges and educational strategies in governmental accounting capacity building, focusing on the implementation of the International Public Sector Accounting Standards (IPSAS). The objective is to identify the obstacles faced by public sector accounting professionals and to propose educational strategies to overcome them. The qualitative methodology involves a literature review of recognized bases and a focus on the exploration of competencies needed for IPSAS implementation. The results reveal a detailed mapping of essential competencies, innovative educational strategies, and significant challenges, such as resistance to change and lack of training. The need for a comprehensive approach and specific educational programs is highlighted. In conclusion, effective IPSAS implementation requires addressing resistance to change, improved training, and technology integration to ensure accurate and transparent government financial reporting.

RESUMEN Este estudio aborda los desafíos y estrategias educativas en el desarrollo de capacidades en contabilidad gubernamental, centrándose en la implementación de las Normas Internacionales de Contabilidad del Sector Público (NICSP). El objetivo es identificar los obstáculos que enfrentan los profesionales contables del sector público y proponer estrategias educativas para superarlos. La metodología cualitativa involucra la revisión de literatura de bases reconocidas y un enfoque en la exploración de competencias necesarias para la aplicación de las NICSP. Los resultados revelan un mapeo detallado de competencias esenciales, estrategias educativas innovadoras, y desafíos significativos, como la resistencia al cambio y la falta de capacitación. Se destaca la necesidad de un enfoque integral y programas educativos específicos. En conclusión, la implementación efectiva de las NICSP requiere abordar la resistencia al cambio, mejorar la capacitación y la integración tecnológica para garantizar informes financieros gubernamentales precisos y transparentes.

Abstract From a political and governance perspective Spain is a decentralized country with 17 states [comunidades autónomas] resulting in a governmental structure similar to a federal state. The various state regional health services organizational and management structures are focused on caring for acute illnesses and are dominated by hospitals and technology. In a review by the Interstate Council, a body for intercommunication and cooperation between the state health care services and national government, there is a move to improve health care through an integrative approach between specialized care and primary care at the state level. Community pharmacy does not appear to have a major role in this review. Primary health care is becoming more important and leading the change to improve the roles of the health care teams. Primary care pharmacists as the rest of public health professionals are employed by the respective states and are considered public servants. Total health care expenditure is 9.0% of its GDP with the public health sector accounting for the 71% and the private sector 29% of this expenditure. Community pharmacy contracts with each state health administration for the supply and dispensing of medicines and a very limited number of services. There are approximately 22,000 community pharmacies and 52,000 community pharmacists for a population of 47 million people. All community pharmacies are privately owned with only pharmacists owning a single pharmacy. Pharmacy chain stores are not legally permitted. Community pharmacy practice is based on dispensing of medications and dealing with consumer minor symptoms and requests for nonprescription medications although extensive philosophical deep debates on the conceptual and practical development of new clinical services have resulted in national consensually agreed classifications, definitions and protocolized services. There are a few remunerated services in Spain and these are funded at state, provincial or municipal level. There are no health services approved or funded at a national level. Although the profession promulgates a patient orientated community pharmacy it appears to be reluctant to advocate for a change in the remuneration model. The profession as a whole should reflect on the role of community pharmacy and advocate for a change to practice that is patient orientated alongside the maintenance of its stance on being a medication supplier. The future strategic position of community pharmacy in Spain as a primary health care partner with government would then be enhanced.

From 1922, cannabis was policed in South Africa as a "dangerous drug". At mid-century, the United Nations recorded South African cannabis seizures as accounting for more than half of the world's annual recorded totals. This article outlines some main trends in South African cannabis policing between the late 1920s and 1970. It uses quantitative data derived from historical police records to document the impact of a shift in policing strategy - from a focus on possession to a directed targeting of supply - following recommendations made in a 1952 governmental report. Analysis demonstrates how this policy change, along with other factors, impacted arrests and amounts of cannabis seized, by division and district. We situate statistical findings within South Africa's political landscape.

Cannabis is sedert 1922 as 'n "gevaarlike dwelmiddel" in Suid-Afrika beheer. Teen die middel van die eeu het die Verenigde Nasies vermeld dat die Suid-Afrikaanse beslagleggings op cannabis verantwoordelik was vir meer as die helfte van die wereld se jaarlikse totaal. Hierdie artikel skets die hooftendense van die Suid-Afrikaanse polisiëring van cannabis vanaf die laat 1920's tot 1970. Dit maak gebruik van kwantitatiewe data afkomstig van historiese polisiestukke ten einde die impak na te gaan van 'n verandering - 'n fokus op besit na die doelgerigte teiken van voorsiening - in die polisie se strategie wat gevolg het op die aanbevelings van 'n regeringsverslag in 1952. Die analise wys op die impak wat hierdie beleidsverandering, naas ander faktore, gehad het op arrestasies en die hoeveelhede cannabis wat gekonfiskeer is, volgens afdeling en distrik. Ons situeer die statistiese bevindinge in die Suid-Afrikaanse politieke landskap.

Abstract It has been stated that the evolution of the renewable energy sector in Spain has been conditioned by the regulation in force at any given time, so the aim of this paper is to contrast the validity of this assertion. Thus, based on a sample of 14,509 companies, exclusively centered in the generation of electricity through renewable energy sources, it is analyzed if their figures of profitability, solvency and indebtedness are affected by certain rules approved for this purpose, across the period 2001-2016.

Resumen Se ha afirmado que la evolución del sector de energías renovables en España ha estado condicionada por la regulación vigente en cada momento, siendo el propósito del presente trabajo contrastar la validez de tal aserto. Así, partiendo de una muestra de 14.509 sociedades, dedicadas en exclusiva a la producción de electricidad mediante fuentes de energía renovable, se analiza si sus cifras de rentabilidad, solvencia y endeudamiento se ven afectadas por las normas dictadas al efecto, para el periodo 2001-2016.

RESUMO O objetivo deste artigo consistiu em analisar os gastos públicos ambientais dos municípios brasileiros com população igual ou superior a 100 mil habitantes no período de 2005 a 2015. O gasto público ambiental municipal são despesas governamentais realizadas legalmente sob a forma de custeio, investimentos, transferências e inversões financeiras para cumprir as funções ambientais, consistindo na contabilização anual de cada município na função gestão ambiental (18) executada do orçamento municipal. Para tanto, utilizou-se de abordagem quantitativa com finalidade descritiva e exploratória. Foram coletados os dados de gastos ambientais municipais dos 303 municípios com população maior que 100 mil habitantes, visando à análise da evolução do gasto público ambiental. Além do gasto ambiental, as variáveis analisadas foram: desempenho verde das despesas, desempenho ambiental do Produto Interno Bruto, gasto ambiental por área territorial e gasto ambiental por habitante. Assim, os principais resultados retratam que: os municípios brasileiros possuem, em relação aos gastos ambientais, comportamento heterogêneo; tais municípios apresentaram aumento do gasto em meio ambiente no período analisado; ainda possuem baixa participação orçamentária voltada aos gastos ambientais; e apenas 20 cidades, das 303 pesquisadas, concentraram 58% dos gastos públicos ambientais no período estudado. A principal contribuição deste trabalho está em apresentar a importância do gasto ambiental municipal, uma vez que trabalhos que analisam os municipios brasileiros são escassos, servindo para a análise comparativa da política pública ambiental brasileira.

ABSTRACT The aim of this article was to analyze the public environmental expenditures of Brazilian municipalities with a population of 100,000 inhabitants or more, between 2005 and 2015. Municipal public environmental expenditures are governmental expenditures carried out legally in the form of funding, investments, transfers and financial investments to fulfill environmental functions, consisting of the annual accounting of each municipality on environmental management function (18) executed from the municipal budget. To this end, a quantitative approach was used for descriptive and exploratory purposes. Municipal environmental expenditures data were collected from 303 municipalities with a population greater than 100 thousand inhabitants, aiming at analyzing the evolution of public environmental expenditure. In addition to the Environmental Expenditure, the variables analyzed were: Green Expenditure Performance, Environmental GDP Performance, Environmental Expenditure by territorial area and Environmental Expenditure per Inhabitant. Thus, the main results show that: i) Brazilian municipalities have, in relation to environmental expenditures, a heterogeneous behavior; ii) these municipalities showed an increase in environmental spending in the period analyzed; iii) they still have a low budget participation focused on environmental expenditures; and iv) only 20 cities out of 303 surveyed accounted for 58% of public environmental expenditures in the period studied. The main contribution of this work was to present the importance of the municipal environmental expenditure since studies that analyze the Brazilian municipalities are scarce, serving for the comparative analysis of the Brazilian public environmental policy.

RESUMO Este estudo investiga se e como o desempenho financeiro e social das cooperativas que ofertam microcrédito no Brasil foi afetado pelo advento do Crescer - Programa Nacional de Microcrédito. A pesquisa preenche lacuna na literatura da área, uma vez que há poucos estudos sobre cooperativas que trabalham com microcrédito e também sobre os efeitos de intervenções governamentais na área de microcrédito. Pesquisas como esta podem auxiliar na avaliação do impacto de intervenções governamentais sobre o desempenho das instituições direta ou indiretamente afetadas. Os resultados do estudo acrescentam novos elementos ao debate sobre o mercado do microcrédito e sobre a inserção das cooperativas de crédito nesse mercado. Em particular, as evidências aqui discutidas oferecem subsídio para o desenho de políticas públicas e para a definição de estratégias de instituições de microfinanças, as quais tipicamente combinam objetivos econômicos e sociais. Com base na literatura, foram calculados 15 indicadores para cada cooperativa, relacionados ao seu desempenho financeiro e social. As inferências baseiam-se na implementação do estimador de diferença em diferenças utilizando o advento do Crescer, em 2011, como o evento exógeno de interesse, e incluindo, no grupo de controle, as cooperativas de crédito que não forneceram empréstimos de microcrédito ao longo do período amostral. A pesquisa apresenta evidências de que o volume de clientes e de operações de microcrédito realizadas pelas cooperativas de crédito brasileiras foi positivamente afetado por mudanças regulatórias ocorridas em 2011, de forma compatível com os objetivos da intervenção governamental. As evidências também sugerem que a intervenção governamental enfocada não comprometeu a sustentabilidade financeira das cooperativas. As mudanças enfocadas são: redução substancial das taxas de juros e custos de transação, implementação de subsídios aos participantes do programa e impulso para bancos públicos para aumentar sua oferta de microcrédito produtivo e orientado.

ABSTRACT This study investigates whether the performance of credit unions that offer microcredit in Brazil was affected by the advent of Crescer - the National Microcredit Program. This research fills a gap in the literature because few papers investigate credit unions that work with microcredit and also the effects of governmental interventions related to microcredit operations. Studies of this type may help evaluate the impact of governmental interventions on the performance of the institutions that are directly or indirectly affected. Our results add to the debate about microcredit and about the inclusion of credit unions in this market. In particular, our evidence may influence the design of public policies and the strategies of microfinance institutions, which typically combine economic and social objectives. Based on the literature, we calculate fifteen indicators for each credit union, related to their financial and social performance. The inferences are based on the implementation of the difference in differences estimator using the advent of Crescer, in 2011, as the exogenous event of interest and including in the control group the credit unions that did not provide microcredit loans throughout the sample period. This research presents evidence that the volume of clients and microcredit operations performed by Brazilian credit unions was positively affected by regulatory changes that took place in 2011, consistently with the objectives of the governmental intervention. The evidence also suggests that the governmental intervention did not harm the financial sustainability of the credit unions. The main changes are: a substantial reduction of interest rates and transaction costs, the implementation of subsidies to participants in the program, and a push for public banks to enhance their supply of productive and oriented microcredit.

Abstract Paper aims This study aims to accounting for greenhouse gas emissions from traffic rearrangement, using a network vulnerability framework. Originality We present a new procedure to verify the effectiveness of accident risk as an attribute to find the most vulnerable links of a road network, estimating the amount emitted in the process. Research method Vulnerability is measured by the variation in CO2 equivalent emitted and total distance traveled, after changes in accessibility patterns. Main findings To date, limited research exists on accounting for emissions from the perspective of vulnerability. Three scenarios of risk-level and traffic conditions were modeled. Results indicate that high levels of accidents exposure may increase emissions by 5.2% compared to a low-risk scenario, and 9.1% compared to an unabridged network scenario. Implications for theory and practice The proposed framework could support governmental policies and urban planning to verify the impact of accessibility patterns in GHG emissions.

Resumen El presente artículo tiene como objetivo exteriorizar los adelantos que se vienen generando en algunos países de Latinoamérica, especialmente en Colombia y Chile, con el proceso de convergencia a las Normas Internacionales de Información Financiera para el Sector Público (Nicsp), expedidas por el Consejo de Normas Internacionales de Contabilidad del Sector Público (International Public Accounting Standards Board/Ipsasb), de la Federación Internacional de Contadores (International Federation of Accountants /IFAC), organismo responsable de expedir las normas contables para ese sector. Los garantes de esos cambios normativos, en el caso colombiano, son el Ministerio de Hacienda y Crédito Público, por intermedio de la Unidad Administrativa de la Contaduría General de la Nación; y en el de Chile, la Contraloría General de la República de Chile. Para el logro del objetivo se utilizará la información legal y contable de los organismos reguladores de cada país, artículos relacionados con Normas Internacionales de Contabilidad para el Sector Público y el portal de la IFAC, entre otros.

Abstract This article aims to make known the advances being developed in some Latin-American countries, particularly in Colombia and Chile, through the process of convergence with the International Financial Reporting Standards (IFRS) in the Public Sector as issued by the International Sector Public Accounting Standards Board (IPSASB®), making part of the International Federation of Accountants (IFAC), an institution in charge of issuing the accounting standards for the public sector. The institutions guaranteeing these normative changes are, in the Colombian case, the Ministry of the Treasury and Public Credit with its Administrative Unit of the Nation’s General Accounting Office; and in the Chilean case, the General Comptroller’s Office of the Republic of Chile. To attain the aim, this work will use the legal and accounting information from the regulatory institutions in each country, some articles related to the International Public Sector Accounting Standards, the IFAC website, among other things.

Resumo O presente artigo objetiva exteriorizar os avanços gerados em alguns países de América Latina, especialmente na Colômbia e no Chile, com o processo de convergência às Normas Internacionais de Relato Financeiro para o Setor Público (Nicsp), emitidas pelo Conselho de Normas Internacionais de Contabilidade do Setor Público (International Public Accounting Standards Board/Ipsasb), da Federação Internacional de Contadores (International Federation of Accountants /IFAC), organismo responsável de emitir as normas contábeis para o setor. Os garantes de tais mudanças regulatórias, no caso colombiano, é o Ministério de Fazenda e Crédito Público, através da Unidade Administrativa da Contaduría General de la Nación; e no de Chile, a Contraloría General de la República de Chile. Para conseguir o objetivo utilizam-se relatórios legais e contábeis de organismos reguladores de cada país, artigos relacionados com Normas Internacionais de Contabilidade para o Setor Público e o portal da IFAC, dentre outros.

RESUMO O objetivo deste trabalho é aplicar o modelo beta como forma alternativa ao Método de Valoração, a fim de estimar a Disposição a Pagar (Willingness to Pay - WTP, na sigla em inglês) do bem ambiental de modo que o Tribunal de Contas do Estado de Pernambuco (TCE/PE) possa fiscalizar o Estaleiro Atlântico Sul (EAS) como uma externalidade ambiental negativa, discutido neste trabalho a partir de uma perspectiva contábil. A metodologia é exploratória, e o modelo de regressão beta foi utilizado na valoração contingente para estimar o bem ambiental. Os resultados permitiram estimar o valor do manguezal de Ipojuca em US$ 134.079.793,50 e o valor do dano ambiental causado pelo estaleiro ao bem público foi avaliada em US$ 61.378.155,37. Este último valor é objeto de interesse para o órgão fiscalizador. No entanto, o valor estimado final do manguezal de Ipojuca fomenta uma discussão sobre as implicações do ponto de vista contábil, como a atribuição de valor monetário a um bem público que não possui valor financeiro, problemas de conceituação e valoração de bens públicos para patrimônio governamental. Conclui-se que o modelo de regressão beta para estimar a WTP para valoração contingente servirá como contribuição para a pesquisa sobre técnicas de mensuração contábil para bens públicos.

ABSTRACT The objective of this paper is to apply the beta model as an alternative to the Valuation Method in order to estimate the environmental asset Willingness to Pay (WTP) so that the Tribunal de Contas do Estado de Pernambuco (TCE/PE) can supervise the Atlântico Sul Shipyard (ASS) as a negative environmental externality, which is discussed here from an accounting perspective. Our methodology is exploratory, and the beta regression model was used in the contingent valuation to estimate the environmental asset. The results allowed estimating the value of the Ipojuca mangrove at US$ 134,079,793.50, and the value of the environmental damage caused by the shipyard to the public asset was valued at US$ 61,378,155.37. This latter value is object of interest to the inspection body. However, the final estimated value of the Ipojuca mangrove prompts a discussion about the implications from an accounting point of view, such as the attribution of monetary value to a public asset that does not have a financial value, problems regarding the conceptualization and valuation of public assets for governmental patrimony. It is concluded that the beta regression model to estimate the WTP for contingent valuation will serve as a contribution to the research on accounting measurement techniques for public assets.

RESUMO Os atuais 33 Tribunais de Contas regionais brasileiros são responsáveis por acompanhar o ciclo de gestão financeira de governos estaduais e municipais e a legalidade dos atos de mais de 20.000 organizações públicas vinculadas a esses Estados e municípios. Este artigo tem como objetivo analisar a diversidade da configuração interna desses Tribunais de Contas regionais e discutir possíveis associações com a qualidade da auditoria financeira realizada por suas equipes. Foram realizadas entrevistas com auditores externos e diretores de tecnologia da informação de 18 tribunais, trianguladas com documentos oficiais disponibilizados pelos Tribunais de Contas, como relatórios anuais de atividades e manuais de auditoria. Partindo de fatores determinantes da qualidade da auditoria externa identificados na literatura, a análise de conteúdo das entrevistas identificou as características formativas da configuração de cada tribunal analisado. Apesar de todos os tribunais no Brasil terem como origem comum o modelo napoleônico de corte de contas, a análise traz como resultado que suas configurações variam quanto à organização e formação das equipes, ao uso de rodízio na alocação das tarefas de auditoria e à automatização dos sistemas de coleta de dados de jurisdicionados. Discute-se que a diferença na configuração dos tribunais, dada a demarcação de sua área de jurisdição, contribuiria a diferentes níveis de coerção em governos estaduais e municipais, à medida em que a configuração apresenta uma combinação de características que inibe ou amplia a qualidade da auditoria. A partir da literatura de alinhamento organizacional, o artigo alerta sobre o uso de variáveis para tratar o efeito da qualidade da auditoria nos estudos em finanças municipais.

ABSTRACT Currently, the 33 regional audit courts are responsible to monitor the public financial management cycle for states and municipalities and to judge the compliance of governors’ acts to the laws regarding procurement and civil servants’ employment from more than 20,000 governmental entities under their jurisdiction. This article aims to analyze the diversity of internal configuration of these regional audit courts and to discuss the potential associations with the financial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to official documents from the audit courts, such as audit manuals and activities reports. The audit quality drivers were identified within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identified configurations vary according to the team’s organization and size, auditor rotation and use of data reporting systems. The discussion shows that dissimilarities on the courts’ configurations, as they are responsible to audit a specific country area, will contribute to a different coercion level on fiscal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. This paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality effects in the public finance studies in Brazil.

Resumo O programa Brasileiro de avaliação da educação superior, largamente conhecido pelo Exame Nacional de Desempenho de Estudantes (ENADE), representa um esforço governamental para reunir informações sobre a qualidade dos cursos de graduação. Como produto da avaliação, um relatório é disponibilizado para cada curso avaliado. O objetivo desse estudo foi conhecer qual é o impacto do uso do relatório de avaliação do ENADE sobre a performance dos cursos de graduação em Ciências Contábeis na avaliação subsequente. Fundamentado teoricamente na literatura sobre o uso de resultados de avaliação, um questionário foi desenvolvido e aplicado entre os Coordenadores dos cursos de contabilidade em todo país. Com base em uma taxa de resposta de 62% da população estudada e através dos resultados de regressões múltiplas, constatou-se a existência de uma correlação positiva entre o uso do relatório do ENADE e o desempenho dos cursos de Contabilidade na avaliação subsequente. De acordo com a literatura revisada e a partir dos resultados desse estudo, depreende-se que o uso dos relatórios derivados da avaliação dos cursos de graduação em Ciências Contábeis, realizada pelo Governo brasileiro, pode influenciar as decisões dos gestores das instituições de ensino de modo a promover melhorias nos programas.

Abstract The Brazilian program of higher education evaluation, broadly known as the National Exam of Students' Performance (ENADE), represents a governmental effort to gather information on undergraduate educational quality. As a product of that evaluation, reports are made available to each program evaluated. Our present research addresses the impact of ENADE evaluation report utilization on multiple higher education accounting programs' performance in their subsequent evaluation. Based upon theoretical support from literature about evaluation use, a web-based survey was developed and provided across the country to the coordinators of accounting programs. From a response rate of 62% of the study target population and using multiple regressions, we found that there was a positive correlation between usage of the ENADE evaluation report and the performance of undergraduate accounting programs in their subsequent evaluation. Based upon the reviewed literature and, in accordance with these research results, it is possible to infer that the use of evaluation reports derived from the higher education evaluation system promoted by the Brazilian government can influence the decisions of educational institutions and promote improvement.

Mexico has a tradition in the implementation of Governmental Accounting, however the changes at the international level in terms of accounting standards, the absence of the countable corresponding harmonization, assuming as national politics the adoption, enabling proper consolidation and providing necessary information to the different power groups facilitate the appropriate decision-making led to the adoption and implementation of a General Law of Governmental Accounting, which is mandatory as of January 1, 2009. After five years of the beginning of their implementation, start to be valued the impacts of the gradual introduction of this Law, for this case the present research is traced as objective to analyze the effects of the Law of Government Accounting in a very particular context constituted by the Mexican public universities.

El objetivo del trabajo fue analizar los efectos de la Ley de Contabilidad Gubernamental en las universidades públicas mexicanas, a cinco años de su implementación. México tiene tradición en la Contabilidad Gubernamental, sin embargo los cambios ocurridos a nivel internacional en materia de normativa contable, la ausencia de la correspondiente armonización contable, donde se asume como política nacional la adopción, ha tenido sus efectos en la consolidación y el suministro de información necesaria a los diferentes grupos de poder, que facilite la adecuada toma de decisiones. Esto ha dado lugar a la adopción e implementación de la Ley General de Contabilidad Gubernamental, promulgada con carácter obligatorio a partir del 1ro. de enero del 2009. La falta de armonización de esta ley, con lo establecido para organismos gubernamentales que brindan apoyos financieros a las universidades, dificulta el ingreso de estas colaboraciones, con el consiguiente perjuicio a la gestión docente e investigativa. Se requieren regulaciones contables específicas para centros de educación superior, sin transgredir las estipulaciones de la contabilidad gubernamental.

Este estudo investiga a associação entre capital bancário e concessão de crédito livre no mercado brasileiro de 2003 a 2012, adaptando a metodologia de Berrospide e Edge (2010). Inicialmente, estimamos um capital alvo de longo prazo, ativamente gerenciado pelos bancos, e então calculamos seu capital excedente. Em uma segunda etapa, investigamos se este capital excedente está associado à variação do crédito livre concedido pelos bancos, utilizando regressão de dados em painel. Os resultados indicam relação positiva entre o crescimento do crédito livre e o capital excedente, mais forte na segunda parte do período de análise (após setembro de 2008), mas ainda assim economicamente modesta, contrariando a premissa da alavancagem constante. Os resultados são robustos à utilização de indicadores contábeis diretamente observáveis para o capital bancário. Não se encontrou relação significante entre o capital e o crescimento do crédito nos bancos públicos.

This paper investigates the relationship between bank capital and lending in the Brazilian market from 2003 to 2012, by adapting the methodology used by Berrospide and Edge (2010). Initially, we estimate a long-term target capital, actively managed by each bank, and then we compute the banks' capital surpluses. In a second step, we investigate whether this capital surplus is related to the change in non-earmarked credit using panel data regressions. The results show a positive relationship between the change in loans and the capital surplus, stronger in the second part of the sample period (after September/2008), but yet economically modest, contradicting the assumption of constant leverage. Similar results are obtained using direct observable accounting indicators of bank capital. There is no significant relationship between capital and credit growth in governmental banks.

Abstract Legal changes in accounting standards provide that State budget information public administration issues in financial reporting. Because of the importance and usefulness of preparing financial information, this research is aimed to reflect on the issues that should be addressed to carry out the enforcement of accounting standards in the field of state government, to circumscribe the financial regulatory criteria applied on the accrual basis or accrual. The study began with a review of the financial reporting issues, to choose as the unit of analysis is not probabilistic, the federation of Baja California Sur, with the intention to review more accurately the financial and budgetary information. Exploratory inductive method was applied and the study has a descriptive scope; hermeneutic theoretical on the financial information of the central administration and parastatal federal entity was also performed, to have an overview of the public sector in the state, raising central hypothesis that the financial information presented the federal entity integrates the budget items and helps to measure the objectives, strategies and development priorities of the state, the efficiency and effectiveness of public administration. As result of the study it includes the financial information and budget of the fiscal exercise 2012, the analytical financiers of income, expenses, debts, between others, as well as the reports of the public finance in the context of the governmental accounting of the local state public administration even outline efforts to obtain the above mentioned information, it being understood that the financial conditions of the entity of study are still to give to understand, that the commitment of the authority to expire with the countable norms is scarce, and reveal that the efficiency and efficacy of the public administration is limited.

Resumen Los cambios legales en las normas contables establecen cuestiones sobre la información presupuestal del Estado de la administración pública y los informes financieros. Debido a la importancia y utilidad de la preparación de la información financiera, este trabajo tiene como objetivo reflexionar sobre las cuestiones que se deben abordar para llevar a cabo la aplicación de las normas contables en el campo del gobierno local, a circunscribir los criterios de regulación financiera aplicadas por el régimen o devengo. El estudio comenzó con una revisión de los estados teniendo en cuenta sus problemas de información financiera, para elegir como unidad de análisis no probabilística a la entidad federativa Baja California Sur con la intención de examinar con mayor precisión la información financiera y presupuestal. El estudio se realizó con el método inductivo exploratorio con un alcance descriptivo; también se realizó revisión teórica hermenéutica sobre la información financiera de la administración central y paraestatal de la entidad federativa, para tener una visión general del sector público en el estado, considerando como hipótesis central sobre la información financiera y presupuestal presentada por la entidad federativa ayuda a medir los objetivos, estrategias y prioridades de desarrollo del estado, la eficiencia y eficacia de la administración pública. Como resultado del estudio se comprende que la información financiera y presupuestal del ejercicio fiscal 2012, los financieros analíticos de ingresos, gastos, deudas, entre otros, así como los informes de las finanzas públicas en el contexto de la contabilidad gubernamental de la administración pública estatal local aun perfilan esfuerzos para obtener dicha información, comprendiéndose que los estados financieros de la entidad de estudio están aún por dar a entender, que el compromiso de la autoridad para cumplir con las normas contables es escaso, y revelan que la eficiencia y eficacia de la administración pública es limitada.

La modernización de la contabilidad pública ha llevado consigo la implantación de información financiera basada en el principio de devengo. No obstante, en algunos países europeos, como por ejemplo Espana, el presupuesto continúa elaborándose mediante el criterio de caja o caja modificada y por consiguiente ambos sistemas coexisten. Esto puede convertirse en un problema para la implantación real del principio de devengo. Este artículo analiza las diferencias que existen en la práctica entre el resultado presupuestario y el resultado económico, con el objetivo de evidenciar si realmente existen diferencias significativas entre uno y otro y poner así de manifiesto en qué medida la contabilidad de devengo ha sido implementada de forma real.

A modernização da contabilidade pública tem levado consigo a implantação de informação financeira baseada no princípio da especialização dos exercícios. No entanto, em alguns países europeus, como a Espanha, por exemplo, o orçamento continua sendo elaborado mediante o critério de caixa ou caixa modificada e, em consequência, ambos os sistemas coexistem. Isto pode virar um problema para a implantação real do princípio da especialização dos exercícios. Este artigo analisa as diferenças que existem na prática entre o resultado orçamentário e o resultado económico, com o objetivo de evidenciar se realmente existem diferenças significativas entre um e outro e mostrar assim em que medida o regime contabilístico do acréscimo foi implementado de maneira real.

Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental European countries, including Spain, continue to be based on cash or modified cash methods. Consequently, cash-based and accrual-based financial information coexist. This may create problems for the full implementation of accrual financial statements. This paper analyzes the differences in practice between the results disclosed in financial and budgetary statements under both bases of accounting in order to identify to what extent accrual accounting has been implemented and to verify whether budgetary and accrual-based financial figures are significantly different. The research findings show that there is a high correlation between the current budgetary result and the economic result and, therefore, that in practice the accrual principle has not been implemented effectively.

La modernisation de la comptabilité publique a mené avec elle l'implantation d'information financière basée sur le principe d'exercice. Cependant, dans certains pays européens, comme l'Espagne, par exemple, le budget continue d'etre élaboré selon un critère de caisse ou de caisse modifiée et par conséquent les deux systèmes coexistent. Cela peut devenir un problème pour la mise en place réelle du principe d'exercice. Cet article analyse les différences qui existent dans la pratique entre le résultat budgétaire et le résultat économique, pour mettre en évidence s'il existe réellement des différences significatives entre l'un et l'autre et démontrer ainsi dans quelle mesure la comptabilité d'exercice a été mise en place de façon réelle.