Descriptive Comparison of Government Accounting Systems in Central American Countries
Guardado en:
| Autor: | |
|---|---|
| Formato: | artículo original |
| Estado: | Versión publicada |
| Fecha de Publicación: | 2011 |
| Descripción: | In order to perform a descriptive comparison of government accounting systems of the countries of Central America, in this paper, we developed and applied acomparison methodology adapted to the environment in which this operating systems work. to this end, we analyzed the attributes characterizing the governmentaccounting system by dividing it into three subsystems, which are, the accounting regulation, the human capital, and accounting practices. the latter, by its amplitude, was sectioned into accounting practices of selection and elaboration and accounting practices of communication. |
| País: | Portal de Revistas UCR |
| Institución: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Lenguaje: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/7240 |
| Acceso en línea: | https://revistas.ucr.ac.cr/index.php/reconomicas/article/view/7240 |
| Palabra clave: | Centroamérica Contabilidad gubernamental Sector público Sistema de contabilidad Central America Government accounting Public sector Accounting system |