Social Sciences
5 years ago

Cash Accounting Dominates Decision-Making in Spanish Local Governments.

Public Money & Management
Management accounting innovations for rationalizing the cost of services: The reassessment of cash and accrual accounting
Margarita Labrador Barrafón, Jorge Chica‐Olmo

Paper Summary

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Management accounting is a helpful tool for governments to understand the costs of public services. In Spain, local governments report service costs using cash accounting, not accrual accounting. This study looks at how this change is viewed by the legal framework, experts, and professionals.