Convergence of the Colombian public-sector regulation accounting with the IPSAS? A measurement of formal harmonization
The paper develops a measurement of formal harmonization between the regulatory Framework applicable to Government Entities and the International Public-Sector Accounting Standards (IPSAS). For this purpose, the methodology of Euclidean distances is used, a statistical tool that consists of comparin...
| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Pontificia Universidad Católica del Perú
2017-04-01
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| Series: | Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas |
| Subjects: | |
| Online Access: | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/19783 |