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Responsabilidad y rendición de cuentas en el modelo contable público.
By: Antonio López Díaz y José Luis Pablos Rodriguez
ABSTRACT
In this paper we deal with some of the aspects concerning the extent and the patterns of the accounting information related to the public accountability acquired by politicians and managers in the light of the changes that are taking place in the economic, legal and political environment of the public sector.
The authors consider that it is fundamental to identify and interpret properly the concept of accountability in order to reconsider some of the elements of the accounting model, in oarticular the subject and the objectives of the accounting information.
Finally we formulate a number of proposals wich should improve the conceptual framework and the accounting model itself.
KEY WORDS
Public accountability; Conceptual framework; Accounting model; Reporting entity.
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