سیستم اطلاعات حسابداری جدید: یک برنامه کاربردی برای منفعت اجتماعی اساسی در اسپانیا New accounting information system: An application for a basic social benefit in Spain
- نوع فایل : کتاب
- زبان : انگلیسی
- ناشر : Elsevier
- چاپ و سال / کشور: 2018
توضیحات
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مالی
مجله Revista de Contabilidad
دانشگاه Departamento de Economía Financiera I- Universidad del País Vasco (UPV/EHU) – Bilbao – Spain
منتشر شده در نشریه الزویر
کلمات کلیدی اطلاعات مالی، شفافیت، منفعت اجتماعی، بخش عمومی، حسابداری
گرایش های مرتبط حسابداری مالی
مجله Revista de Contabilidad
دانشگاه Departamento de Economía Financiera I- Universidad del País Vasco (UPV/EHU) – Bilbao – Spain
منتشر شده در نشریه الزویر
کلمات کلیدی اطلاعات مالی، شفافیت، منفعت اجتماعی، بخش عمومی، حسابداری
Description
Introduction Together with the necessity of cover for basic needs, remedying the lack of transparency and accountability in the management of social aid has become a common aim all over the world. Thus, we propose a possible basic social assistance benefit (BSAB), which is a universal pension able to cover the minimum survival needs of citizens. It is based on the idea of Basic Income, a universal, unconditional, individual aid that involves giving the same amount of money to each citizen. However, BSAB is calculated taking on board expenditure on basic needs rather than a citizen’s income. Moreover, it is not unconditional because it considers the synergies of living together and the fact that citizens may share some basic expenditures (Pena-Miguel, ˜ De La Pena, ˜ & Fernández-Sainz, 2015). The aid proposed would be supported by the public sector and more precisely by the social security system. The funds to supportit could be raised from Social Security by slightly increasing the percentage of contributionsmade by employers and employees and from current state contributions (Pena-Miguel ˜ & De La Pena, ˜ 2017). To reduce the lack of transparency and accountability and take on board the cost of such aid the right management tool needs to be created. We propose an information system that would report in detail on trends in the items that fund it, with the aim of achieving maximum transparency in accountability. Moreover, citizens demand more financial information from the public sector, including details of its performance on economic, social and environmental issues. In fact, they demand efficiency in the allocation and use of public resources and transparency in management for the sake of accountability.
