“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: | , , , |
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| Formato: | Artículo revista |
| Lenguaje: | Español |
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Facultad de Ciencias Económicas - Universidad Nacional de Córdoba
2024
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| Acceso en línea: | https://revistas.unc.edu.ar/index.php/DTI/article/view/44692 |
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| Sumario: | 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. |
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