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A First Approach to a Public Financial Information System for Social Benefits

This paper proposes an aggregate accounting model for spending or accounting calculations in the form of a multi-year information system to supplement and expand information on a basic social assistance benefit. This model would be managed at national level, and would provide detailed information on...

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Bibliographic Details
Published in:European research studies 2017-04, Vol.20 (2A), p.109-127
Main Author: Pena-Miguel, Noemi
Format: Article
Language:English
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Online Access:Get full text
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Summary:This paper proposes an aggregate accounting model for spending or accounting calculations in the form of a multi-year information system to supplement and expand information on a basic social assistance benefit. This model would be managed at national level, and would provide detailed information on changes over time in the items funded, with a view to assuring maximum accountability.
ISSN:1108-2976
DOI:10.35808/ersj/631