Public expenditure policies in spain for the 1990s: structural changes, social demands and the budgetary process

Abstract

Over the last fifteen years, Spain has undergone a profound transformation in almost all aspects of its social organization. This change has been sharply reflected in the level and composition of public expenditure, which have not always been adjusted perfectly to new social demands. This has created tension which, among other consequences, has encouraged the revision of the methods of allocation, management and control of public resources. This article describes and explores some characteristics of this process, and sets out the principal guidelines which may shape the future reform of these methods.

Citation

Ruiz-Huerta, J. and Giménez-Montero, A. (1994), "Public expenditure policies in spain for the 1990s: structural changes, social demands and the budgetary process", Journal of Public Budgeting, Accounting & Financial Management, Vol. 6 No. 2, pp. 255-282. https://doi.org/10.1108/JPBAFM-06-02-1994-B004