Descriptive Comparison of Government Accounting Systems in Central American Countries

 

Tallennettuna:
Bibliografiset tiedot
Tekijä: Araya Leandro, Carlos
Aineistotyyppi: artículo original
Tila:Versión publicada
Julkaisupäivä:2011
Kuvaus: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.
Maa:Portal de Revistas UCR
Organisaatio:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Kieli:Español
OAI Identifier:oai:portal.revistas.ucr.ac.cr:article/7240
Linkit:https://revistas.ucr.ac.cr/index.php/reconomicas/article/view/7240
Sanahaku:Centroamérica
Contabilidad gubernamental
Sector público
Sistema de contabilidad
Central America
Government accounting
Public sector
Accounting system