[ES] El estudio trata, partiendo del análisis de más de cien Resoluciones jurisdiccionales del Tribunal de Cuentas de España, de delimitar los diferentes aspectos que definen la responsabilidad contable, que se configura detalladamente en la normativa específica del propio Tribunal de Cuentas. Pretende una visión práctica de la materia al extraer conclusiones de la reiteración de situaciones similares establecidas en las diferentes sentencias estudiadas. Profundiza en el estudio del concepto de responsabilidad contable, los sujetos responsables, los motivos de exigencia de responsabilidad, los elementos procedimentales o la referencia temporal, para ofrecer unas conclusiones sobre cada uno de ésos aspectos, que permitan al no especialista adentrarse en una materia compleja y multidisciplinar.

[EN] This study tries to, based on the analysis of more than one hundred legal rulings provided by the Spanish Court of Auditors, delimit the different aspects that define the accounting responsibility, that is described in detail in the specific regulations of the Spanish Court of Auditors. It pretends a practical view about this issue, drawing conclusions in relation with the reiterated situations that are described in the different legal rulings that have been studied. It goes in detail about the study of accounting responsibility concept, people responsible , the reasons of the responsibility demand, the procedural elements or the temporal reference, to offer conclusions about each of these aspects, to allow people not experts in these issues, to get into this complex and multidisciplinary subject.

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Made available in DSpace on 2016-09-15T12:33:46Z (GMT). No. of bitstreams: 2 9788416819492.pdf: 3281575 bytes, checksum: 6cf115ce0725d5c77aeac745f8338bc9 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016

Fondos públicos

Responsabilidad contable

Tribunal de Cuentas

Infracciones de la normativa contable y presupuestaria

España

Public funds

Accounting responsibility

Court of Auditors

infractions of accounting and budgetary regulations

Spain