Treinta Años de Investigación en Contabilidad y Gestión Pública en España | Revista de Contabilidad-Spanish Accounting Review

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Para ello realizamos una revisión de los trabajos publicados, entre 1981 y 2010, por los profesores de contabilidad en las revistas de mayor impacto, tanto nacionales como internacionales. La investigación en esta área ha venido acompañada por el esfuerzo que las propias administraciones públicas han realizado para reformar los sistemas de contabilidad y gestión, en línea con la tendencia a nivel internacional, y enmarcado dentro de la filosofía de la New Public Management. A través de esta revisión bibliográfica pretendemos también poner de manifiesto qué líneas de investigación han sido las preferentes, presentar los artículos de este número especial y proponer una agenda de investigación en Contabilidad Pública en el futuro en España." ] "en" => array:2 [ "titulo" => "Abstract" "resumen" => "The purpose of this article, introducing this special issue on Public Accounting, is analyzing the evolution of research in this area, considering the process of modernization and standardization that public accounting has experienced in the last 30 years. With this aim we undertake a review of the paper published between 1981 until 2010 by accounting researchers in top national and international academic journals. Research in this area was carried out in this period in a context in which the public administration, along with international trends, followed the path of New Public Management. With this review we also intend to reveal which were the most visited research subjects, to present the articles published in this special issue and, finally, to suggest a future research agenda in Public Accounting in Spain." ] ] "bibliografia" => array:2 [ "titulo" => "Bibliografía" "seccion" => array:1 [ 0 => array:2 [ "identificador" => "bibs0005" "bibliografiaReferencia" => array:161 [ 0 => array:3 [ "identificador" => "bib0005" "etiqueta" => "Acerete et al., 2009" "referencia" => array:1 [ 0 => array:2 [ "contribucion" => array:1 [ 0 => array:2 [ "titulo" => "Taking its toll: The private financing of roads in Spain" "autores" => array:1 [ 0 => array:2 [ …2] ] ] ] "host" => array:1 [ 0 => array:1 [ "Revista" => array:7 [ "tituloSerie" => "Public Money & Management" "fecha" => "2009" "volumen" => "29" "numero" => "1" "paginaInicial" => "19" "paginaFinal" => "26" "link" => array:1 [ …1] ] ] ] ] ] ] 1 => array:3 [ "identificador" => "bib0010" "etiqueta" => "Acerete et al., 2010" "referencia" => array:1 [ 0 => array:2 [ "contribucion" => array:1 [ 0 => array:2 [ "titulo" => "The Cost of Using Private Finance for Roads in Spain and the UK”" "autores" => array:1 [ 0 => array:2 [ …2] ] ] ] "host" => array:1 [ 0 => array:1 [ "Revista" => array:6 [ "tituloSerie" => "Australian Journal of Public Administration" "fecha" => "2010" "volumen" => "69" "numero" => "1" "paginaInicial" => "S48" "paginaFinal" => "S60" ] ] ] ] ] ] 2 => array:3 [ "identificador" => "bib0015" "etiqueta" => "Aguado et al., 2010" "referencia" => array:1 [ 0 => array:2 [ "contribucion" => array:1 [ 0 => array:2 [ "titulo" => "La auditoría de costes y precios como instrumento de racionalización del gasto público de defensa en España" "autores" => array:1 [ 0 => array:2 [ …2] ] ] ] "host" => array:1 [ 0 => array:1 [ "Revista" => array:6 [ "tituloSerie" => "Revista de Contabilidad" "fecha" => "2010" "volumen" => "13" "numero" => "2" "paginaInicial" => "211" "paginaFinal" => "238" ] ] ] ] ] ] 3 => array:3 [ "identificador" => "bib0020" "etiqueta" => "Aibar Guzmán, 2004" "referencia" => array:1 [ 0 => array:2 [ "contribucion" => array:1 [ 0 => array:2 [ "titulo" => "Diseño y comunicación de instrumentos de medición del rendimiento en el marco de la nueva gestión pública”" "autores" => array:1 [ 0 => array:2 [ …2] ] ] ] "host" => array:1 [ 0 => array:1 [ "Revista" => array:7 [ "tituloSerie" => "Revista Española de Financiación y Contabilidad. 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Applied Economics" "fecha" => "2009" "volumen" => "41" "numero" => "23" "paginaInicial" => "2991" "paginaFinal" => "3002" ] ] ] ] ] ] 15 => array:3 [ "identificador" => "bib0080" "etiqueta" => "Balaguer-Coll et al., 2007" "referencia" => array:1 [ 0 => array:2 [ "contribucion" => array:1 [ 0 => array:2 [ "titulo" => "On the determinants of local government performance: A two-stage nonparametric approach" "autores" => array:1 [ 0 => array:2 [ …2] ] ] ] "host" => array:1 [ 0 => array:1 [ "Revista" => array:6 [ "tituloSerie" => "European Economic Review" "fecha" => "2007" "volumen" => "51" "numero" => "2" "paginaInicial" => "425" "paginaFinal" => "451" ] ] ] ] ] ] 16 => array:3 [ "identificador" => "bib0085" "etiqueta" => "Balaguer-Coll et al., 2010" "referencia" => array:1 [ 0 => array:2 [ "contribucion" => array:1 [ 0 => array:2 [ "titulo" => "Devolution dynamics of Spanish local government" "autores" => array:1 [ 0 => array:2 [ …2] ] ] ] "host" => array:1 [ 0 => array:1 [ "Revista" => array:6 [ "tituloSerie" => "Environment and planning A" "fecha" => "2010" "volumen" => "42" "numero" => "6" "paginaInicial" => "1476" "paginaFinal" => "1495" ] ] ] ] ] ] 17 => array:3 [ "identificador" => "bib0090" "etiqueta" => "Barberán et al., 2008" "referencia" => array:1 [ 0 => array:2 [ "contribucion" => array:1 [ 0 => array:2 [ "titulo" => "Los costes de los servicios urbanos del agua: un análisis necesario para el establecimiento y control de tarifas" "autores" => array:1 [ 0 => array:2 [ …2] ] ] ] "host" => array:1 [ 0 => array:1 [ "Revista" => array:5 [ "tituloSerie" => "Hacienda Pública Española." "fecha" => "2008" "volumen" => "186" "paginaInicial" => "123" "paginaFinal" => "155" ] ] ] ] ] ] 18 => array:3 [ "identificador" => "bib0095" "etiqueta" => "Barton, 2009" "referencia" => array:1 [ 0 => array:2 [ "contribucion" => array:1 [ 0 => array:2 [ "titulo" => "The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Aus tralia" "autores" => array:1 [ 0 => array:2 [ …2] ] ] ] "host" => array:1 [ 0 => array:1 [ "Revista" => array:6 [ "tituloSerie" => "Abacus." "fecha" => "2009" "volumen" => "45" "numero" => "2" "paginaInicial" => "221" "paginaFinal" => "248" ] ] ] ] ] ] 19 => array:3 [ "identificador" => "bib0100" "etiqueta" => "Bastida and Benito, 2005" "referencia" => array:1 [ 0 => array:2 [ "contribucion" => array:1 [ 0 => array:2 [ "titulo" => "Análisis del endeudamiento en los Ayuntamientos: un Estudio Empírico" "autores" => array:1 [ 0 => array:2 [ …2] ] ] ] "host" => array:1 [ 0 => array:1 [ "Revista" => array:6 [ "tituloSerie" => "Revista Española de Financiación y Contabilidad" "fecha" => "2005" "volumen" => "XXXIV" "numero" => "126" "paginaInicial" => "613" "paginaFinal" => "636" ] ] ] ] ] ] 20 => array:3 [ "identificador" => "bib0105" "etiqueta" => "Bastida and Benito, 2006" "referencia" => array:1 [ 0 => array:2 [ "contribucion" => array:1 [ 0 => array:2 [ "titulo" => "Financial reports and decentralization in municipal governments" "autores" => array:1 [ 0 => array:2 [ …2] ] ] ] "host" => array:1 [ 0 => array:1 [ "Revista" => array:6 [ "tituloSerie" => "International Review of Administrative Science" "fecha" => "2006" "volumen" => "72" "numero" => "2" "paginaInicial" => "223" "paginaFinal" => "238" ] ] ] ] ] ] 21 => array:3 [ "identificador" => "bib0110" "etiqueta" => "Bastida and Benito, 2007" "referencia" => array:1 [ 0 => array:2 [ "contribucion" => array:1 [ 0 => array:2 [ "titulo" => "Central government budget practices and transparency: An international comparison" "autores" => array:1 [ 0 => array:2 [ …2] ] ] ] "host" => array:1 [ 0 => array:1 [ "Revista" => array:6 [ "tituloSerie" => "Public Administration" "fecha" => "2007" "volumen" => "85" "numero" => "3" "paginaInicial" => "667" "paginaFinal" => "716" ] ] ] ] ] ] 22 => array:3 [ "identificador" => "bib0115" "etiqueta" => "Bastida et al., 2009" "referencia" => array:1 [ 0 => array:2 [ "contribucion" => array:1 [ 0 => array:2 [ "titulo" => "An Empirical Assessment of the municipal financial situation in Spain" "autores" => array:1 [ 0 => array:2 [ …2] ] ] ] "host" => array:1 [ 0 => array:1 [ "Revista" => array:6 [ "tituloSerie" => "International Public Management Journal" "fecha" => "2009" "volumen" => "12" "numero" => "4" "paginaInicial" => "484" "paginaFinal" => "499" ] ] ] ] ] ] 23 => array:3 [ "identificador" => "bib0120" "etiqueta" => "Bel and Fageda, 2008" "referencia" => array:1 [ 0 => array:2 [ "contribucion" => array:1 [ 0 => array:2 [ "titulo" => "Reforming the local public sector: economics and politics in privatization of water and solid waste" "autores" => array:1 [ 0 => array:2 [ …2] ] ] ] "host" => array:1 [ 0 => array:1 [ "Revista" => array:7 [ "tituloSerie" => "Journal of Economic Policy Reform." 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Treinta Años de Investigación en Contabilidad y Gestión Pública en España

Thirty Years of Research in Public Sector Accounting and Management in Spain

Isabel Brusca

Universidad de Zaragoza

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Article information

ISSN: 11384891
Original language: English

DOI:10.1016/S1138-4891(10)70016-9

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2024 September	24	16	40
2024 August	18	12	30
2024 July	14	7	21
2024 June	14	6	20
2024 May	12	4	16
2024 April	8	18	26
2024 March	11	17	28
2024 February	25	15	40
2024 January	8	8	16
2023 December	16	16	32
2023 November	19	10	29
2023 October	13	13	26
2023 September	21	4	25
2023 August	5	13	18
2023 July	5	8	13
2023 June	6	4	10
2023 May	6	5	11
2023 April	2	4	6
2023 March	2	5	7
2023 February	4	4	8
2023 January	4	6	10
2022 December	6	6	12
2022 November	22	13	35
2022 October	13	17	30
2022 September	12	10	22
2022 August	14	23	37
2022 July	6	8	14
2022 June	8	13	21
2022 May	7	10	17
2022 April	8	12	20
2022 March	10	15	25
2022 February	10	8	18
2022 January	6	17	23
2021 December	12	11	23
2021 November	7	10	17
2021 October	10	9	19
2021 September	8	7	15
2021 August	17	16	33
2021 July	14	7	21
2021 June	8	9	17
2021 May	6	8	14
2021 April	20	15	35
2021 March	8	16	24
2021 February	13	12	25
2021 January	7	10	17
2020 December	5	11	16
2020 November	7	6	13
2020 October	5	8	13
2020 September	7	9	16
2020 August	10	8	18
2020 July	9	10	19
2020 June	6	14	20
2020 May	7	14	21
2020 April	4	16	20
2020 March	10	12	22
2020 February	5	3	8
2020 January	10	7	17
2019 December	12	4	16
2019 November	7	11	18
2019 October	9	10	19
2019 September	5	11	16
2019 August	6	5	11
2019 July	12	27	39
2019 June	25	22	47
2019 May	65	47	112
2019 April	45	40	85
2019 March	9	5	14
2019 February	8	6	14
2019 January	14	15	29
2018 December	5	10	15
2018 November	9	9	18
2018 October	14	19	33
2018 September	29	11	40
2018 August	7	11	18
2018 July	0	3	3
2018 June	5	8	13
2018 May	9	14	23
2018 April	5	11	16
2018 March	8	1	9
2018 February	8	5	13
2018 January	3	1	4
2017 December	7	1	8
2017 November	8	5	13
2017 October	13	4	17
2017 September	6	13	19
2017 August	10	1	11
2017 July	9	3	12
2017 June	15	30	45
2017 May	19	11	30
2017 April	10	8	18
2017 March	15	57	72
2017 February	14	5	19
2017 January	11	9	20
2016 December	9	6	15
2016 November	16	7	23
2016 October	11	8	19
2016 September	19	11	30
2016 August	11	6	17
2016 July	8	7	15
2016 June	9	10	19
2016 May	9	15	24
2016 April	5	13	18
2016 March	11	9	20
2016 February	6	10	16
2016 January	5	8	13
2015 December	9	8	17
2015 November	9	6	15
2015 October	7	9	16
2015 September	11	8	19
2015 August	4	6	10
2015 July	6	3	9
2015 June	6	3	9
2015 May	9	2	11
2015 April	12	7	19
2015 March	6	3	9
2015 February	4	2	6
2015 January	13	1	14
2014 December	13	4	17
2014 November	8	2	10
2014 October	9	4	13
2014 September	11	2	13
2014 August	6	1	7
2014 July	5	1	6
2014 June	5	3	8
2014 May	10	0	10
2014 April	11	3	14
2014 March	22	8	30
2014 February	14	6	20
2014 January	21	3	24
2013 December	25	8	33
2013 November	30	5	35
2013 October	24	9	33
2013 September	5	2	7

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