Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones

Currently, municipalities are in a stage of institutional strengthening addressing different tools to improve their management. Although they advance in different topics, in general they focus on aspects of legality control aimed to comply the required rendering of accounts. A good internal control...

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Main Authors: Ana Maria Czubarski, Letizia Mariel Paprocki, Alejandra María Lorena Ramírez, Mariana Villamayor Nercolini
Format: Article
Language:English
Published: Universidad Nacional de Misiones 2023-08-01
Series:Visión de Futuro
Subjects:
Online Access:https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/803
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author Ana Maria Czubarski
Letizia Mariel Paprocki
Alejandra María Lorena Ramírez
Mariana Villamayor Nercolini
author_facet Ana Maria Czubarski
Letizia Mariel Paprocki
Alejandra María Lorena Ramírez
Mariana Villamayor Nercolini
author_sort Ana Maria Czubarski
collection DOAJ
description Currently, municipalities are in a stage of institutional strengthening addressing different tools to improve their management. Although they advance in different topics, in general they focus on aspects of legality control aimed to comply the required rendering of accounts. A good internal control implementation would contribute to an improvement in management, presenting benefits both for these organizations and for the citizenship. This article intends to address the current situation of internal control in small municipalities, from the survey and analysis of the second category municipalities of the province of Misiones, Argentina, in order to know through quiz of municipal accountants, what activities are carried out in this area and carry out an analysis of different aspects that could be improved in the light of good practices of this type of control. These municipalities are taken as the unit of analysis since, being small and having a reduced administrative structure, they allow us to know the reality of the small municipalities of the country, the conclusions being applicable to the latter.
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spelling doaj.art-9e55aeba93e54c2383f285d8b366d7a32023-08-11T13:10:56ZengUniversidad Nacional de MisionesVisión de Futuro1669-76341668-87082023-08-012726584https://doi.org/10.36995/j.visiondefuturo.2023.27.02.002.enInternal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of MisionesAna Maria Czubarski0https://orcid.org/0000-0001-8819-5161Letizia Mariel Paprocki1https://orcid.org/0000-0003-3641-4638Alejandra María Lorena Ramírez2https://orcid.org/0000-0003-2249-0031Mariana Villamayor Nercolini3https://orcid.org/0000-0002-2643-294XFCE - UNaM, Posadas, Misiones, Argentina. Mail: anaczubarski@gmail.comFCE - UNaM, Posadas, Misiones, Argentina. Mail: letiziapaprocki@gmail.comFCE - UNaM, Posadas, Misiones, Argentina. Mail: aml-ramirez@hotmail.comFCE - UNaM, Posadas, Misiones, Argentina. Mail: marianavillamayornercolini@gmail.comCurrently, municipalities are in a stage of institutional strengthening addressing different tools to improve their management. Although they advance in different topics, in general they focus on aspects of legality control aimed to comply the required rendering of accounts. A good internal control implementation would contribute to an improvement in management, presenting benefits both for these organizations and for the citizenship. This article intends to address the current situation of internal control in small municipalities, from the survey and analysis of the second category municipalities of the province of Misiones, Argentina, in order to know through quiz of municipal accountants, what activities are carried out in this area and carry out an analysis of different aspects that could be improved in the light of good practices of this type of control. These municipalities are taken as the unit of analysis since, being small and having a reduced administrative structure, they allow us to know the reality of the small municipalities of the country, the conclusions being applicable to the latter.https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/803internal controlmunicipalitiesmanagement
spellingShingle Ana Maria Czubarski
Letizia Mariel Paprocki
Alejandra María Lorena Ramírez
Mariana Villamayor Nercolini
Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones
Visión de Futuro
internal control
municipalities
management
title Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones
title_full Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones
title_fullStr Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones
title_full_unstemmed Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones
title_short Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones
title_sort internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of misiones
topic internal control
municipalities
management
url https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/803
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