Revista De Contabilidad-Spanish Accounting Review最新文献

{"title":"¿Cómo ha evolucionado la presión fiscal de la empresa española en la última década? Remedios normativos frente a la planificación fiscal","authors":"Juan Monterrey Mayoral, Amparo Sánchez Segura","doi":"10.6018/rcsar.370841","DOIUrl":"https://doi.org/10.6018/rcsar.370841","url":null,"abstract":"espanolEn este trabajo hemos analizado la evolucion de la presion fiscal soportada por la empresa espanola en la ultima decada (2008-2017). Con base en una muestra de 31.966 observaciones empresas-anos y empleando medidas empiricas de tributacion efectiva inmunes al efecto de la variacion del tipo impositivo estatutario operada a partir de 2015, dejamos constancia de una significativa aproximacion gradual de los tipos reales a los nominales, convergencia que es especialmente apreciable en el segmento de las grandes empresas, a pesar de desplegar estrategias de planificacion fiscal mas eficientes que las de menor tamano. Nuestros hallazgos revelan que tales estrategias se han visto claramente neutralizadas y dominadas con exito por las medidas tributarias adoptadas en estos anos, tendentes a diferir la deducibilidad fiscal de determinados gastos y perdidas y a acelerar la recaudacion. En definitiva, la evidencia aqui documentada, que se mantiene ante diferentes extensiones y pruebas empiricas complementarias, no se compadece con la extendida creencia acerca de la baja tributacion de las empresas espanolas, senaladamente las de gran dimension. EnglishIn this paper the evolution of the tax burden supported by Spanish companies in the last decade (2008-2017) has been analysed. Based on a sample of 31,966 company-year observations and using empirical measures of effective taxation that are immune to the effect of the variation in the statutory tax rate operated from 2015 onwards, we record a significant gradual approximation of the real rates to the nominal rates, a convergence that is particularly noticeable in the large company segment, despite deploying more efficient tax planning strategies than those of a smaller size. Our findings reveal that such strategies have been clearly neutralized and successfully dominated by the tax measures adopted in these years, aimed at deferring the tax deductibility of certain expenses and losses and accelerating tax collection. To sum up, the evidence documented in this paper, which is supported by various extensions and complementary empirical evidence, does not match the widespread belief about the low taxation of Spanish companies, particularly those of a large size.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84400553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Public sector financial management and democracy quality: The role of the accounting systems","authors":"Marco Bisogno, Beatriz Cuadrado-Ballesteros","doi":"10.6018/rcsar.369631","DOIUrl":"https://doi.org/10.6018/rcsar.369631","url":null,"abstract":"espanolLos cambios en los marcos contables, como la adopcion de sistemas contables basados en el devengo (accrual accounting) o la implementacion de las Normas Internacionales de Contabilidad del Sector Publico (International Public Sector Financial Accounting Standards, IPSAS), se consideran importantes reformas de la gestion financiera del sector publico. Estudios anteriores han investigado en gran medida los efectos de estas reformas sobre la transparencia y la rendicion de cuentas, teniendo en cuenta tambien el nivel de participacion de los ciudadanos del sector publico. Este estudio tiene como objetivo examinar los efectos de estas practicas de gestion financiera sobre la calidad de la democracia. Concretamente, se centra en estudiar el papel de los sistemas de contabilidad a nivel internacional y ofrece un analisis comparativo de la adopcion de las IPSAS y del sistema basado en los accruals. Utilizando una muestra de 33 paises de la OCDE entre los anos 2010 y 2014, los resultados sugieren que el uso de un sistema contable basado en los accruals no ha sido suficiente para mejorar la calidad de democracia; sin embargo, los hallazgos indican que la implementacion de las IPSAS si consigue mejorar la calidad de la democracia, principalmente debido a los principios de igualdad y control. EnglishChanges in accounting frameworks, such as those based on the adoption of accrual-accounting systems or the implementation of International Public Sector Accounting Standards (IPSAS), are considered to be an important feature of public-sector financial management practices and reforms. Previous studies have largely investigated the effects of these reforms on transparency and accountability, also taking into account the dimension of the participation of citizens. This study aims to examine the effects of public-sector financial management practices regarding the quality of democracy. It focuses on the role of the accounting systems in use, offering an international view and comparative analysis of IPSAS and accrual-basis system adoption. By using a sample of 33 OECD countries between 2010 and 2014, the findings which emerge from the analysis suggest that accrual-basis accounting has proven not to be sufficient for a good democracy quality; however, they indicate that IPSAS implementation improves the democracy quality, mainly due to equality and control principles.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79294274","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Financial Transparency in the Web 2.0 Era. An Analysis of the use of Websites and Social Media by Spanish Municipalities","authors":"Sonia Royo Montañés, Ana Yetano, Javier García-Lacalle","doi":"10.6018/rcsar.371951","DOIUrl":"https://doi.org/10.6018/rcsar.371951","url":null,"abstract":"El objetivo de este trabajo es evaluar el papel de las páginas web y medios de comunicación social en el aumento de la transparencia de tipo financiero en las entidades locales. Esta investigación analiza 60 ayuntamientos clasificados en 4 niveles de población y combina análisis cuantitativos y cualitativos: un análisis del contenido de páginas web; una exploración del uso de medios de comunicación social; y un estudio en profundidad de los contenidos publicados en Facebook y Twitter durante un año. Los resultados muestran que los municipios españoles todavía tienen que realizar esfuerzos significativos para aumentar sus niveles de transparencia financiera. La información publicada se centra principalmente en cuestiones de tipo presupuestario. El uso de Facebook y Twitter por parte de los municipios está generalizado. Sin embargo, la utilización de estas plataformas para la revelación de información de tipo financiero está muy poco desarrollada. La mayor parte de los municipios de mayor tamaño han creado portales de datos abiertos, aunque la apertura de conjuntos de datos de tipo presupuestario o financiero es muy limitada. Los municipios tienen que realizar esfuerzos importantes para cumplir con las nuevas demandas y requerimientos de transparencia financiera. Deberían tomarse medidas para mejorar la transparencia, particularmente entre los municipios de pequeño y mediano tamaño. Asimismo, también se hace necesario definir qué se entiende por información clara, estructurada, comprensible y reutilizable para proporcionar un marco de revelación común para las entidades del sector público.\u0000 The objective of this paper is to evaluate the role of websites and social media (SM) in increasing local government financial transparency. The research includes 60 Spanish municipalities classified into 4 population levels and combines quantitative and qualitative analyses: a website content examination; an exploration of the use of SM platforms; and an in-depth study of the content published in Facebook and Twitter over a one-year period. Results show that Spanish municipalities still have to make important efforts to increase their levels of financial transparency. Disclosures are mainly focused on budgetary information. The use of Facebook and Twitter by municipalities has become commonplace. However, their use for financial disclosures is underdeveloped. Most of the biggest cities have created open data portals although the disclosure of budgetary and financial datasets is limited. Municipalities have to make important efforts to comply with new demands and requirements for financial transparency. Measures should be taken to enhance transparency, particularly among medium and small municipalities. A definition of clear, structured, understandable and reusable information is needed in order to provide a common disclosure framework for public sector entities.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81117986","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A study of the economic and financial analysis for social firms: are they really businesses?","authors":"Vera Gelashvili, M. Camacho-Miñano, M. Segovia-Vargas","doi":"10.6018/rcsar.361531","DOIUrl":"https://doi.org/10.6018/rcsar.361531","url":null,"abstract":"espanolEl principal objetivo de esta investigacion es analizar la situacion economico- financiera de las empresas sociales a traves del analisis de ratios, mostrando sus fortalezas y debilidades basandonos en la informacion contable. La muestra esta formada por 118 empresas sociales situadas en la Comunidad Autonoma de Madrid en Espana. Para analizar los datos se han utilizado ratios economico-financieros y el indicador de estres financiero, el Z' -score de Altman. Nuestros resultados destacan que las empresas sociales son negocios con una elevada rentabilidad, especialmente para sus socios. De este modo, esta garantizada su supervivencia en el largo plazo y con un nivel de liquidez optimo. Este estudio es una importante contribucion para la literatura academica porque establece una comparacion entre dos tipos de negocios sociales centrandonos en su estructura financiera y economica, completando la escasez de estudios empiricos sobre estas empresas. EnglishThe main objective of this research paper is to analyze the economic and financial situation of social enterprises through ratio analysis and show their strengths and weaknesses based on financial data. The sample consists of 118 social companies operating in the Autonomous Community of Madrid in Spain. For data analysis, economic and financial analysis has been carried out, using ratio analysis and the indicator of financial distress: the Altman Z'-score. Our findings highlight that social companies, are businesses with a high level of profitability, especially for their partners. Thus, their survival, on average, is guaranteed in the long-term and their liquidity level is optimum. This study is an important contribution for the academic literature, because it carries out a comparison amongst the two different types of social firms, focusing on their economic and financial structure, diminishing the lack of empirical studies about these companies.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84855352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sustainability for European investors: Evidence from a sustainable ranking","authors":"F. López-Arceiz, R. Santamaría, Cristina del Río","doi":"10.6018/rcsar.369331","DOIUrl":"https://doi.org/10.6018/rcsar.369331","url":null,"abstract":"espanolLa sostenibilidad corporativa implica una amplia perspectiva que sugiere la creacion de valor para los stakeholders y requiere desarrollar algunos compromisos a nivel economico, social, ambiental y de gobierno. La medicion de los niveles de sostenibilidad corporativa tiene lugar a traves de diferentes herramientas, siendo los rankings de sostenibilidad uno de los instrumentos mas populares. Sin embargo, el impacto de estos indicadores en el valor de mercado es controvertido. Consecuentemente, nuestro objetivo es analizar la influencia del nivel de sostenibilidad sobre el valor de mercado de un conjunto de empresas. Para ello, aislamos el impacto del factor sostenibilidad de otra serie de efectos relacionados con la evolucion general de los mercados financieros. Hemos utilizado informacion contenida en un ranking sostenible: el medallero elaborado por RobecoSAM. Nuestros resultados revelan que los inversores no valorar por igual los diferentes movimientos y calificaciones derivadas de la participacion en un ranking sostenible. EnglishCorporate sustainability implies a broad perspective that suggests the creation of value for stakeholders and requires developing some commitments at the economic, social, environmental and governance levels. Measurement of the level of corporate sustainability occurs via different tools, with sustainable rankings being one of the most popular instruments. However, the impact of these indicators on the market value is controversial. Consequently, our aim is to analyse the influence of the level of sustainability on the market value of a set of companies. To do so, we isolate the impact of the sustainability factor from other series of effects related to the general evolution of financial markets. We have used the information contained in a sustainable ranking: the medal display table provided by RobecoSAM. Our results reveal that investors do not equivalently value the different movements and marks derived from participation in a sustainability ranking.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78082629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Product-market competition, internal control quality and audit opinions. Evidence from Chinese listed firms","authors":"Ling Zhang, W. Chen, W. Su","doi":"10.6018/rcsar.369111","DOIUrl":"https://doi.org/10.6018/rcsar.369111","url":null,"abstract":"espanolSobre la base de los datos de las empresas que cotizan en los mercados bursatiles A de Shangai y Shenzhen entre 2007 y 2015, este estudio examina las relaciones entre la calidad del control interno, la competencia en el mercado de productos y las opiniones de auditoria. Los resultados empiricos revelan que (1) cuanto mejor sea la calidad del control interno de las empresas que cotizan en bolsa, mas probable es que un contador publico certificado emita una opinion sin modificaciones; (2) la competencia en el mercado de productos se asocia positivamente con las opiniones sin modificaciones; (3) la competencia en el mercado de productos debilita la relacion positiva entre la calidad del control interno de las empresas que cotizan en bolsa y la probabilidad de que un contador publico certificado emita una opinion sin modificaciones; y (4) el impacto significativo de la competencia en el mercado de productos sobre la relacion entre el control interno de la calidad y las opiniones sin modificaciones solo existe en las industrias no monopolisticas. EnglishBased on data on listed firms in the Shanghai and Shenzhen A-share stock markets from 2007 to 2015, this study examines the relations among the quality of internal control, product-market competition and audit opinions. The empirical results reveal that (1) the better the quality of the internal control of listed firms is, the more likely a certified public accountant will be to issue a unmodified opinion; (2) the product-market competition is positively associated with unmodified opinions; (3) the product-market competition weakens the positive relation between the quality of the internal control of listed firms and the likelihood that a unmodified opinion will be issued by a certified public accountant; and (4) the significant impact of product-market competition on the relation between internal control quality and unmodified opinions exists only in non-monopoly industries.","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85154655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Presente y futuro de la divulgación de información sobre riesgos en las empresas españolas cotizadas no financieras","authors":"María Teresa Amezaga-Alonso, Ernesto Cilleruelo-Carrasco, Enara Zarrabeitia-Bilbao, Patxi Ruiz-de-Arbulo-López","doi":"10.6018/RCSAR.389591","DOIUrl":"https://doi.org/10.6018/RCSAR.389591","url":null,"abstract":"","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85566767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Public management reform under the dome of accruals","authors":"C. Ştefănescu","doi":"10.6018/rcsar.369821","DOIUrl":"https://doi.org/10.6018/rcsar.369821","url":null,"abstract":"espanolEl objetivo principal de este trabajo es atestiguar el papel primordial de la contabilidad de devengo en el proceso de reforma de la gestion publica, recopilando evidencias sobre los desafios de la implementacion y los resultados percibidos. Este estudio cubre una importante laguna de la literatura y enriquece la investigacion cientifica al apuntalar las cuestiones abordadas en los paradigmas de la Nueva Gestion Publica y la Gobernanza, que ejercen una gran presion sobre la reforma de los sistemas publicos en favor de los principios de devengo. El diseno de la investigacion realizada para lograr nuestro objetivo combina con exito varios metodos y tecnicas estadisticas (por ejemplo, analisis de conglomerados, tecnica de escalamiento multidimensional, analisis de componentes principales, analisis de correlacion) para evaluar el estado de la reforma de la contabilidad de devengo y su capacidad de influir en el grado de cumplimiento de las iniciativas de la gestion publica. Los resultados revelan que la mayoria de los paises de la UE y la OCDE han completado sus programas de reforma de la contabilidad de devengo, que aportan muchos beneficios al sistema publico en su conjunto, lo que ha dado lugar a importantes logros en las iniciativas de gestion, como la mejora de la transparencia publica y la rendicion de cuentas a traves de la presentacion de informes sobre la contabilidad y la presupuestacion. Por lo tanto, el mundo de la acumulacion es sin duda la mejor manera de mejorar la gestion del sector publico y aumentar su eficiencia, proporcionando informacion de alta calidad para el proceso de adopcion de decisiones y permitiendo tambien una mayor comparabilidad entre los paises a traves de la armonizacion de la presentacion de informes. EnglishThe main aim of this paper is to attest to the foremost role of accruals in achieving the public management reform, gathering evidence on implementation challenges and perceived outcomes. This study covers a significant literature gap and enriches the scientific research by underpinning the questions addressed in the New Public Management and Governance paradigms that put a lot of pressure on reforming public systems towards accrual principles. For fulfilling our goal, we performed an empirical analysis on three stages focusing on identifying the current state of budgeting and accounting bases across EU-OECD countries as a prerequisite of facilitating the wider public management reform initiatives looking for possible connections between them. The research design undergone for achieving our aim successfully combines various statistical methods and techniques (e.g. cluster analysis, Multidimensional Scaling technique, Principal Component Analysis, correlation analysis) to assess the status of accrual reform and its power to influence the degree of public management initiatives’ achievement. The results reveal that a majority of EU-OECD countries have completed their accrual reform programmes that bring ma","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73021320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Does audit quality influence earnings management in emerging markets? Evidence from Jordan","authors":"Taha Almarayeh, Beatriz Aibar‐Guzmán, Modar Abdullatif","doi":"10.6018/rcsar.365091","DOIUrl":"https://doi.org/10.6018/rcsar.365091","url":null,"abstract":"espanolEste estudio investiga si algunos atributos de la calidad de auditoria son capaces de restringir la manipulacion de resultados en un pais en desarrollo, Jordania, cuyo contexto cultural, economico e institucional es muy diferente del contexto de los paises analizados anteriormente. Se uso la regresion de minimos cuadrados generalizada (GLS) para estudiar la asociacion entre dos atributos de la calidad de auditoria (tamano del auditor y honorarios de auditoria) y los ajustes por devengos discrecionales, como proxy de la manipulacion de resultados, para una muestra de empresas industriales que cotizan en la Bolsa de valores de Amman durante el periodo 2012 - 2016. Los resultados son consistentes con la expectativa de que en los paises emergentes la auditoria externa puede funcionar de manera diferente a la de los paises anglosajones y de Europa occidental con respecto a su papel en la restriccion de la manipulacion de resultados e indican que, dado el entorno institucional en Jordania, el tamano del auditor y los honorarios de auditoria no tienen un efecto significativo en la manipulacion de resultados. Este estudio proporciona a los lectores informacion sobre si y como el entorno institucional influye en la relacion entre la calidad de la auditoria y la manipulacion de resultados. Ademas, presenta nueva evidencia sobre el efecto moderador del nivel de los honorarios de auditoria en su relacion con la manipulacion de resultados. Los resultados de este estudio podrian proporcionar informacion valiosa a los reguladores, tanto en Jordania como en otros paises con un entorno economico e institucional similar, para prevenir las practicas de manipulacion de resultados. EnglishThis study investigates whether some audit quality attributes are capable to restrict earnings management in a developing country, Jordan, whose cultural, economic and institutional context is very different from most previously analyzed countries’ context. Generalized least square regression (GLS) was used to study the association between two audit quality attributes (auditor size and audit fees) and discretionary accruals, as a proxy of earnings management, for a sample of industrial firms listed on the Amman Stock Exchange during the period 2012 – 2016. The findings are consistent with the expectation that in emerging countries external audit can function differently from that in Anglo-Saxon and West-European countries with regard to its role in restricting earnings management and indicate that, given the institutional environment in Jordan, auditor size and audit fees have no significant effect on earnings management. This study provides readers with information about if and how the institutional setting influences the relationship between audit quality and earnings management. Furthermore, it presents new evidence regarding the moderating effect of the level of audit fees on their relation with earnings management. This study’s findings could provide valuable information","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87593905","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Influence of the management models based on public-private collaboration in the technical and research efficiency of hospitals of the public health system","authors":"José Luis Franco-Miguel, Carmen Fullana-Belda","doi":"10.6018/rcsar.389261","DOIUrl":"https://doi.org/10.6018/rcsar.389261","url":null,"abstract":"El debate sobre la sostenibilidad del sistema sanitario público ha tenido una progresiva importancia debido a la reciente crisis económica. Entre las fórmulas más utilizadas para garantizar la sostenibilidad se encuentran las estrategias basadas en la colaboración público-privada. Este trabajo analiza diversas formas de gestión de hospitales públicos en un área de gestión homogénea, representativa y de elevada complejidad, como es la gestionada por el Servicio Madrileño de Salud (SERMAS). Se pretende conocer si la gestión basada en la colaboración público-privada obtiene mejores resultados de eficiencia técnica e investigadora.Se utiliza la metodología del análisis envolvente de datos (AED) desarrollada por Charnes et al (1978) orientada a outputs. La muestra está formada por los 25 hospitales generales gestionados por el SERMAS, con información obtenida de las memorias anuales de gestión de cada uno de los hospitales y relativa a los años 2009 a 2016. Los resultados evidenciaron una mayor eficiencia técnica de las formas de gestión de hospitales públicos basadas en la colaboración público-privada respecto a la gestión pública tradicional, que sin embargo, obtuvo resultados superiores en eficiencia investigadora a los obtenidos por las formas de gestión de hospitales basadas en la colaboración público-privada. Entre las causas de esta mayor eficiencia técnica, se encuentran la mayor flexibilidad en políticas organizativas y de gasto, así como una mayor independencia de la gerencia de los hospitales de gestión mixta, frente a los de gestión tradicional. En el caso de la eficiencia investigadora, la ausencia de incentivos económicos ligados a la obtención de resultados en investigación en los contratos de concesión de hospitales podría ser una de las principales causas de la menor eficiencia de los hospitales gestionados mediante colaboración público-privada. The debate on the sustainability of the public health system has had a growing importance due to the recent economic crisis. Among the most commonly used formulas to ensure sustainability we can find strategies based on public-private collaboration.This paper analyzes different models of hospital management in an area of homogeneous, representative and of high complexity management, such as managed by the Madrid Health Service (SERMAS).It is intended to know if the management models based in public-private collaboration achieve better results of technical and research efficiency of public hospitals.For the evaluation of the efficiency it is used the methodology of the data envelopment analysis (DEA) developed by Charnes et al (1978) aimed at outputs. The sample is composed of the 25 general hospitals managed by the SERMAS with information obtained from the annual reports for the management of each of the hospitals and relative to the years 2009 to 2016.The results showed a higher level of technical efficiency of the hospitals managed through models based in public-private collaboration with r","PeriodicalId":45652,"journal":{"name":"Revista De Contabilidad-Spanish Accounting Review","volume":null,"pages":null},"PeriodicalIF":1.8,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79485321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}