Government accounting as a management tool for non-financial public institutions
The objective of the research was to design an accounting management model that would allow decision-making in the Municipal Decentralized Autonomous Government (DAG) of the Canton Cuenca based on obtaining accounting information. Given the methodological nature of this work, it was based on the des...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Spanish |
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Fundación Koinonia
2020-05-01
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| Series: | Revista Arbitrada Interdisciplinaria Koinonía |
| Subjects: | |
| Online Access: | https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/694 |
| _version_ | 1818944905590865920 |
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| author | Alicia Beatriz Saeteros-Molina Cecilia Ivonne Narváez-Zurita Juan Carlos Erazo-Álvarez |
| author_facet | Alicia Beatriz Saeteros-Molina Cecilia Ivonne Narváez-Zurita Juan Carlos Erazo-Álvarez |
| author_sort | Alicia Beatriz Saeteros-Molina |
| collection | DOAJ |
| description | The objective of the research was to design an accounting management model that would allow decision-making in the Municipal Decentralized Autonomous Government (DAG) of the Canton Cuenca based on obtaining accounting information. Given the methodological nature of this work, it was based on the descriptive with a non-experimental design. The results show that the financial decision-making of this institution corresponds to the Mayor as the highest authority, in coordination with the Financial Department; however, the entity needs to improve current procedures. In this sense, the proposed accounting management model contributes to cover this need, facilitates its application and the optimal use of the financial information provided by accounting, which also serves as a management tool. |
| first_indexed | 2024-12-20T07:50:39Z |
| format | Article |
| id | doaj.art-6ed9d88398634ad0932f4113811ed5b1 |
| institution | Directory Open Access Journal |
| issn | 2542-3088 2542-3088 |
| language | Spanish |
| last_indexed | 2024-12-20T07:50:39Z |
| publishDate | 2020-05-01 |
| publisher | Fundación Koinonia |
| record_format | Article |
| series | Revista Arbitrada Interdisciplinaria Koinonía |
| spelling | doaj.art-6ed9d88398634ad0932f4113811ed5b12022-12-21T19:47:51ZspaFundación KoinoniaRevista Arbitrada Interdisciplinaria Koinonía2542-30882542-30882020-05-0151022625410.35381/r.k.v5i10.694591Government accounting as a management tool for non-financial public institutionsAlicia Beatriz Saeteros-Molina0Cecilia Ivonne Narváez-Zurita1Juan Carlos Erazo-Álvarez2Universidad Católica de Cuenca, CuencaUniversidad Católica de Cuenca, CuencaUniversidad Católica de Cuenca, CuencaThe objective of the research was to design an accounting management model that would allow decision-making in the Municipal Decentralized Autonomous Government (DAG) of the Canton Cuenca based on obtaining accounting information. Given the methodological nature of this work, it was based on the descriptive with a non-experimental design. The results show that the financial decision-making of this institution corresponds to the Mayor as the highest authority, in coordination with the Financial Department; however, the entity needs to improve current procedures. In this sense, the proposed accounting management model contributes to cover this need, facilitates its application and the optimal use of the financial information provided by accounting, which also serves as a management tool.https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/694contabilidad nacionalhacienda públicaresponsabilidad socialliderazgo político. |
| spellingShingle | Alicia Beatriz Saeteros-Molina Cecilia Ivonne Narváez-Zurita Juan Carlos Erazo-Álvarez Government accounting as a management tool for non-financial public institutions Revista Arbitrada Interdisciplinaria Koinonía contabilidad nacional hacienda pública responsabilidad social liderazgo político. |
| title | Government accounting as a management tool for non-financial public institutions |
| title_full | Government accounting as a management tool for non-financial public institutions |
| title_fullStr | Government accounting as a management tool for non-financial public institutions |
| title_full_unstemmed | Government accounting as a management tool for non-financial public institutions |
| title_short | Government accounting as a management tool for non-financial public institutions |
| title_sort | government accounting as a management tool for non financial public institutions |
| topic | contabilidad nacional hacienda pública responsabilidad social liderazgo político. |
| url | https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/694 |
| work_keys_str_mv | AT aliciabeatrizsaeterosmolina governmentaccountingasamanagementtoolfornonfinancialpublicinstitutions AT ceciliaivonnenarvaezzurita governmentaccountingasamanagementtoolfornonfinancialpublicinstitutions AT juancarloserazoalvarez governmentaccountingasamanagementtoolfornonfinancialpublicinstitutions |