{"id":84404,"date":"2000-05-05T00:00:00","date_gmt":"2000-05-05T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/evolucion-de-las-estructuras-contables-en-las-administraciones-municipales\/"},"modified":"2000-05-05T00:00:00","modified_gmt":"2000-05-05T00:00:00","slug":"evolucion-de-las-estructuras-contables-en-las-administraciones-municipales","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/evolucion-de-las-estructuras-contables-en-las-administraciones-municipales\/","title":{"rendered":"Evolucion de las estructuras contables en las administraciones municipales"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Adolfo Dodreo Jordan <\/strong><\/h2>\n<p>La tesis contiene tres partes: en la primera se analiza el marco historico de la contabilidad publica en espa\u00f1a, con especial referencia a las estructuras contables que se han venido aplicando desde la edad media hasta la epoca actual, procurando proporcionar pruebas documentales de las distintas epocas.  en la segunda parte se procede a un estudio de las estructuras contables que estan aplicando en la actualidad las administraciones munipales, de acuerdo con la siguiente secuencia: analisis critico; propuesta de estructuras alternativas, elaboracion de tablas de equiValencia entre las distintas estructuras contables presupuestarias y patrimoniales, consolidacion de los estados presupuestarios, incluyendo la resolucion de problemas derivados de la armonizacion de las diferentes estructuras.  en la tercera parte se propone un nuevo modelo contable, basado en la aplicaci\u00f3n de las tecicas del pluralismo contable, que combina la clasificacion funcional de la normativa presupuestaria con el criterio economico del pgcp94, proponiendose como denominacion para este modelo la de \u00abpluralismo contable multifuncional\u00bb. para demostrar la viabilidad del modelo se ha contrastado con informacion procedente de pozuelo de alarcon, ejercicios 1996 y 1997.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Evolucion de las estructuras contables en las administraciones municipales<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Evolucion de las estructuras contables en las administraciones municipales <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Adolfo Dodreo Jordan <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 San pablo-ceu<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 05\/05\/2000<\/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>fernandez Valderrama Sanchez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: enriqueta Gallego diaz <\/li>\n<li>Juan Hern\u00e1ndez andr\u00e9u (vocal)<\/li>\n<li>enriqueta Carrasco diaz (vocal)<\/li>\n<li>leandro Ca\u00f1ibano calvo (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Adolfo Dodreo Jordan La tesis contiene tres partes: en la primera se analiza el marco historico de [&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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