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...
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| 格式: | Article |
| 語言: | Spanish |
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Pontificia Universidad Católica del Perú
2017-04-01
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| 叢編: | Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas |
| 主題: | |
| 在線閱讀: | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/19783 |