New accounting information system: An application for a basic social benefit in Spain

Accounting information on social benefits is included, in accordance with the scope of its management, in the general Social Security budget. The information contained in the budget may be relevant, but it is likely to be insufficient to enable comparisons to be made with an entity's financial...

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Bibliographic Details
Main Authors: Noemí Peña-Miguel, Joseba Iñaki De La Peña
Format: Article
Language:English
Published: Universidad de Murcia 2018-01-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
M40
H83
Online Access:http://www.sciencedirect.com/science/article/pii/S1138489117300183