Evaluation and measurement of the accrual principle in the non financial public sector of Ecuador
This investigation tries to evaluate the principle of the transactions or economic facts accrual of the Autonomous Decentralized Municipal Government (DMG) in Ambato. Given the non-experimental nature of this article, the data was collected through surveys and interviews applied to the personnel of...
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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/692 |
| _version_ | 1819048296091484160 |
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| author | Jaime Eduardo Machado-Guamantario Cecilia Ivonne Narváez-Zurita Juan Carlos Erazo-Álvarez |
| author_facet | Jaime Eduardo Machado-Guamantario Cecilia Ivonne Narváez-Zurita Juan Carlos Erazo-Álvarez |
| author_sort | Jaime Eduardo Machado-Guamantario |
| collection | DOAJ |
| description | This investigation tries to evaluate the principle of the transactions or economic facts accrual of the Autonomous Decentralized Municipal Government (DMG) in Ambato. Given the non-experimental nature of this article, the data was collected through surveys and interviews applied to the personnel of the financial department, in addition to the regulations, texts and narratives revision. The results show that the DMG Municipal in Ambato does not have instruments to evaluate the execution of the budgets under the accrual criteria, therefore, it cannot be specified if the information reflected in the financial statements really presents the economic results achieved. Based on the foregoing, it is considered that the design and implementation of efficiency, effectiveness and effectiveness indicators are relevant for decision-making, since knowing the degree of compliance and fulfillment of the planned activities will improve the quality of public management |
| first_indexed | 2024-12-21T11:14:00Z |
| format | Article |
| id | doaj.art-c236ae13a82e42739734aac703587085 |
| institution | Directory Open Access Journal |
| issn | 2542-3088 2542-3088 |
| language | Spanish |
| last_indexed | 2024-12-21T11:14:00Z |
| publishDate | 2020-05-01 |
| publisher | Fundación Koinonia |
| record_format | Article |
| series | Revista Arbitrada Interdisciplinaria Koinonía |
| spelling | doaj.art-c236ae13a82e42739734aac7035870852022-12-21T19:05:58ZspaFundación KoinoniaRevista Arbitrada Interdisciplinaria Koinonía2542-30882542-30882020-05-0151016019410.35381/r.k.v5i10.692589Evaluation and measurement of the accrual principle in the non financial public sector of EcuadorJaime Eduardo Machado-Guamantario0Cecilia Ivonne Narváez-Zurita1Juan Carlos Erazo-Álvarez2Universidad Católica de Cuenca, CuencaUniversidad Católica de Cuenca, CuencaUniversidad Católica de Cuenca, CuencaThis investigation tries to evaluate the principle of the transactions or economic facts accrual of the Autonomous Decentralized Municipal Government (DMG) in Ambato. Given the non-experimental nature of this article, the data was collected through surveys and interviews applied to the personnel of the financial department, in addition to the regulations, texts and narratives revision. The results show that the DMG Municipal in Ambato does not have instruments to evaluate the execution of the budgets under the accrual criteria, therefore, it cannot be specified if the information reflected in the financial statements really presents the economic results achieved. Based on the foregoing, it is considered that the design and implementation of efficiency, effectiveness and effectiveness indicators are relevant for decision-making, since knowing the degree of compliance and fulfillment of the planned activities will improve the quality of public managementhttps://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/692política financieraadministración financierapresupuesto del estadonormalización |
| spellingShingle | Jaime Eduardo Machado-Guamantario Cecilia Ivonne Narváez-Zurita Juan Carlos Erazo-Álvarez Evaluation and measurement of the accrual principle in the non financial public sector of Ecuador Revista Arbitrada Interdisciplinaria Koinonía política financiera administración financiera presupuesto del estado normalización |
| title | Evaluation and measurement of the accrual principle in the non financial public sector of Ecuador |
| title_full | Evaluation and measurement of the accrual principle in the non financial public sector of Ecuador |
| title_fullStr | Evaluation and measurement of the accrual principle in the non financial public sector of Ecuador |
| title_full_unstemmed | Evaluation and measurement of the accrual principle in the non financial public sector of Ecuador |
| title_short | Evaluation and measurement of the accrual principle in the non financial public sector of Ecuador |
| title_sort | evaluation and measurement of the accrual principle in the non financial public sector of ecuador |
| topic | política financiera administración financiera presupuesto del estado normalización |
| url | https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/692 |
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