{"id":14069,"date":"2018-03-09T09:00:37","date_gmt":"2018-03-09T09:00:37","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-comparabilidad-de-la-informacion-contable-publica-en-la-union-europea\/"},"modified":"2018-03-09T09:00:37","modified_gmt":"2018-03-09T09:00:37","slug":"la-comparabilidad-de-la-informacion-contable-publica-en-la-union-europea","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-comparabilidad-de-la-informacion-contable-publica-en-la-union-europea\/","title":{"rendered":"La comparabilidad de la informacion contable publica en la union europea"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Iluminada Fuertes Fuertes <\/strong><\/h2>\n<p>La presente tesis tiene por objeto analizar la comparabilidad existente en la informacion contable publica y clasificar los sistemas contables publicos europeos. Para ello se inicia mostrando una vision de conjunto del actual estado de la contabilidad publica y el contexto general en el que se ha desarrollado su evoluci\u00f3n a traves de una breve descripcion de las reformas acometidas. Posteriormente se analiza el grado de internacionalizaci\u00f3n de la contabilidad publica y el papel jugado en el mismo por los organismos internacionales y los circulos academicos. Una vez acometida la labor introductoria en materia de contabilidad publica internacional, comienza el analisis comparativo propiamente dicho. Primeramente se desarrolla un analisis descriptivo tanto de los entornos en que se situan los diferentes sistemas contables como de los propios sistemas contables. Seguidamente se lleva a cabo una clasificacion empirica de dichos sitemas nacionales y locales mediante tecnicas de analisis multivariante, concretamente el analisis factorial. esto permite plantear agrupaciones en funcion de las similitudes o diferencias y obtener los modelos contables basicos a nivel europea. Entre las conclusiones mas importantes destacan la observacia de una tendencia convergente a nivel normativo y de una fuerte diversidad en las practicas de informaci\u00f3n tanto en los gobiernos nacionales como locales.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La comparabilidad de la informacion contable publica en la union europea<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La comparabilidad de la informacion contable publica en la union europea <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Iluminada Fuertes Fuertes <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Jaume i de castell\u00f3n<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 27\/11\/2001<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li> Vela Barques Jos\u00e9 Manuel<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: vicente Montesinos julve <\/li>\n<li>Jos\u00e9 Luis Pablos rodr\u00edguez (vocal)<\/li>\n<li>bernardino Benito lopez (vocal)<\/li>\n<li>isabel Bruscas alijarde (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Iluminada Fuertes Fuertes La presente tesis tiene por objeto analizar la comparabilidad existente en la informacion contable [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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