“The public accounting system in the province of Córdoba: its current practices and the challenge posed by IPSAS

The main objective of the preparation of this work was to characterize the public accounting system of the province of Córdoba, in relation to the reference framework proposed by the International Accounting Standards for the Public Sector (IPSAS), so for this purpose it was carried out carried out...

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Autores principales: Ribero, Micaela Alejandra, Quiroga Martínez, Facundo, Ignacio, Erika Flavia Paola, Oviedo, Rebeca
Formato: Artículo revista
Lenguaje:Español
Publicado: Facultad de Ciencias Económicas - Universidad Nacional de Córdoba 2024
Materias:
NICSP
Contabilidad pública
Reportes financieros
Nueva gestión pública
H7
H72
H8
H83
IPSAS
Public accounting
financial reporting
new public management
Acceso en línea:https://revistas.unc.edu.ar/index.php/DTI/article/view/44692
Aporte de:
Documentos de Trabajo de Investigación de la Facultad de Ciencias Económicas (DTI-FCE) de Universidad Nacional de Córdoba
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spelling I10-R368-article-446922024-10-14T19:36:42Z “The public accounting system in the province of Córdoba: its current practices and the challenge posed by IPSAS El sistema de contabilidad pública en la provincia de Córdoba: sus prácticas actuales y el desafío planteado por las NICSP Ribero, Micaela Alejandra Quiroga Martínez, Facundo Ignacio, Erika Flavia Paola Oviedo, Rebeca NICSP Contabilidad pública Reportes financieros Nueva gestión pública H7 H72 H8 H83 IPSAS Public accounting financial reporting new public management The main objective of the preparation of this work was to characterize the public accounting system of the province of Córdoba, in relation to the reference framework proposed by the International Accounting Standards for the Public Sector (IPSAS), so for this purpose it was carried out carried out a survey of all the background and theoretical framework existing in the literature and then, through a purely qualitative methodology, the current accounting practices in the province of Córdoba were analyzed in relation to the general guidelines of the IPSAS, particularly in the referred to the following aspects: accountability, transparency and management and those financial reports generated by the government of Córdoba were examined, analyzing how the elements of the IPSAS are reflected, or failing that, the possible discrepancies or inconsistencies, finally comparing the standards. current accounting standards with the standards proposed by the IPSAS to identify opportunities for improvement in the quality of financial information and decision making. La elaboración de este trabajo tuvo como principal objetivo caracterizar el sistema de contabilidad pública de la provincia de Córdoba, en relación al marco de referencia propuesto por las Normas Internacionales de Contabilidad para el Sector Público (NICSP), por lo que para ello se llevó a cabo un relevamiento de todos los antecedentes y marco teórico existente en la literatura y luego, a través de una metodología meramente cualitativa se analizaron las prácticas contables actuales en la provincia de Córdoba en relación con los lineamientos generales de las NICSP, en particular en lo referido a los siguientes aspectos: rendición de cuentas, transparencia y gestión y se examinaron aquellos reportes financieros generados por el gobierno de Córdoba analizando cómo se reflejan los elementos de las NICSP, o en su defecto, las posibles discrepancias o inconsistencias, comparando finalmente, las normas contables actuales con los estándares propuestos por las NICSP para identificar oportunidades de mejora en la calidad de la información financiera y en la toma de decisiones. Facultad de Ciencias Económicas - Universidad Nacional de Córdoba 2024-04-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unc.edu.ar/index.php/DTI/article/view/44692 Documentos de Trabajo de Investigación de la Facultad de Ciencias Económicas (DTI-FCE); Núm. 2 (2024); 1-25 spa https://revistas.unc.edu.ar/index.php/DTI/article/view/44692/44881 Derechos de autor 2024 Documentos de Trabajo de Investigación de la Facultad de Ciencias Económicas (DTI-FCE) https://creativecommons.org/licenses/by-nc-nd/4.0
institution Universidad Nacional de Córdoba
institution_str I-10
repository_str R-368
container_title_str Documentos de Trabajo de Investigación de la Facultad de Ciencias Económicas (DTI-FCE)
language Español
format Artículo revista
topic NICSP
Contabilidad pública
Reportes financieros
Nueva gestión pública
H7
H72
H8
H83
IPSAS
Public accounting
financial reporting
new public management
spellingShingle NICSP
Contabilidad pública
Reportes financieros
Nueva gestión pública
H7
H72
H8
H83
IPSAS
Public accounting
financial reporting
new public management
Ribero, Micaela Alejandra
Quiroga Martínez, Facundo
Ignacio, Erika Flavia Paola
Oviedo, Rebeca
“The public accounting system in the province of Córdoba: its current practices and the challenge posed by IPSAS
topic_facet NICSP
Contabilidad pública
Reportes financieros
Nueva gestión pública
H7
H72
H8
H83
IPSAS
Public accounting
financial reporting
new public management
author Ribero, Micaela Alejandra
Quiroga Martínez, Facundo
Ignacio, Erika Flavia Paola
Oviedo, Rebeca
author_facet Ribero, Micaela Alejandra
Quiroga Martínez, Facundo
Ignacio, Erika Flavia Paola
Oviedo, Rebeca
author_sort Ribero, Micaela Alejandra
title “The public accounting system in the province of Córdoba: its current practices and the challenge posed by IPSAS
title_short “The public accounting system in the province of Córdoba: its current practices and the challenge posed by IPSAS
title_full “The public accounting system in the province of Córdoba: its current practices and the challenge posed by IPSAS
title_fullStr “The public accounting system in the province of Córdoba: its current practices and the challenge posed by IPSAS
title_full_unstemmed “The public accounting system in the province of Córdoba: its current practices and the challenge posed by IPSAS
title_sort “the public accounting system in the province of córdoba: its current practices and the challenge posed by ipsas
description The main objective of the preparation of this work was to characterize the public accounting system of the province of Córdoba, in relation to the reference framework proposed by the International Accounting Standards for the Public Sector (IPSAS), so for this purpose it was carried out carried out a survey of all the background and theoretical framework existing in the literature and then, through a purely qualitative methodology, the current accounting practices in the province of Córdoba were analyzed in relation to the general guidelines of the IPSAS, particularly in the referred to the following aspects: accountability, transparency and management and those financial reports generated by the government of Córdoba were examined, analyzing how the elements of the IPSAS are reflected, or failing that, the possible discrepancies or inconsistencies, finally comparing the standards. current accounting standards with the standards proposed by the IPSAS to identify opportunities for improvement in the quality of financial information and decision making.
publisher Facultad de Ciencias Económicas - Universidad Nacional de Córdoba
publishDate 2024
url https://revistas.unc.edu.ar/index.php/DTI/article/view/44692
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first_indexed 2024-09-03T22:58:16Z
last_indexed 2025-02-05T22:22:43Z
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