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