Fortaleciendo la transparencia y la ética en la contabilidad pública: desafíos y perspectivas en América Latina
The modernization of public accounting in Latin America is conclusive in a globalized context and economic crisis. This study analyzes the need to adapt to a competitive environment, highlighting the International Public Sector Accounting Standards as essential tools to improve government managemen...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Spanish |
| Published: |
Universidad Metropolitana de Ecuador
2024-05-01
|
| Series: | Revista Metropolitana de Ciencias Aplicadas |
| Subjects: | |
| Online Access: | http://remca.umet.edu.ec/index.php/REMCA/article/view/449 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850147450451394560 |
|---|---|
| author | Janeth Paola Morocho-Marín Myrian Alejandra Montero-Cobo |
| author_facet | Janeth Paola Morocho-Marín Myrian Alejandra Montero-Cobo |
| author_sort | Janeth Paola Morocho-Marín |
| collection | DOAJ |
| description |
The modernization of public accounting in Latin America is conclusive in a globalized context and economic crisis. This study analyzes the need to adapt to a competitive environment, highlighting the International Public Sector Accounting Standards as essential tools to improve government management. It focuses on professional ethics and transparency in the management of public resources, citing examples of legislation and practices in Latin America. The objective is to address ethical challenges in government accounting through a comprehensive approach that includes the promotion of ethical practices, training in values, strategic use of technology and active citizen participation. The research concludes that these measures will strengthen transparency and integrity in the management of public resources in Latin America, promoting a solid and sustainable ethical culture in the public sector.
|
| format | Article |
| id | doaj-art-c720ef42ae0b4f4fa257bafbb8a20632 |
| institution | OA Journals |
| issn | 2661-6521 2631-2662 |
| language | Spanish |
| publishDate | 2024-05-01 |
| publisher | Universidad Metropolitana de Ecuador |
| record_format | Article |
| series | Revista Metropolitana de Ciencias Aplicadas |
| spelling | doaj-art-c720ef42ae0b4f4fa257bafbb8a206322025-08-20T02:27:33ZspaUniversidad Metropolitana de EcuadorRevista Metropolitana de Ciencias Aplicadas2661-65212631-26622024-05-017210.62452/n3fzy741449Fortaleciendo la transparencia y la ética en la contabilidad pública: desafíos y perspectivas en América LatinaJaneth Paola Morocho-Marín0https://orcid.org/0009-0003-0125-7019Myrian Alejandra Montero-Cobo1https://orcid.org/0000-0001-8709-4457Universidad Católica de Cuenca. Ecuador.Universidad Católica de Cuenca. Ecuador. The modernization of public accounting in Latin America is conclusive in a globalized context and economic crisis. This study analyzes the need to adapt to a competitive environment, highlighting the International Public Sector Accounting Standards as essential tools to improve government management. It focuses on professional ethics and transparency in the management of public resources, citing examples of legislation and practices in Latin America. The objective is to address ethical challenges in government accounting through a comprehensive approach that includes the promotion of ethical practices, training in values, strategic use of technology and active citizen participation. The research concludes that these measures will strengthen transparency and integrity in the management of public resources in Latin America, promoting a solid and sustainable ethical culture in the public sector. http://remca.umet.edu.ec/index.php/REMCA/article/view/449Contabilidadética profesionalcorrupciónsector público |
| spellingShingle | Janeth Paola Morocho-Marín Myrian Alejandra Montero-Cobo Fortaleciendo la transparencia y la ética en la contabilidad pública: desafíos y perspectivas en América Latina Revista Metropolitana de Ciencias Aplicadas Contabilidad ética profesional corrupción sector público |
| title | Fortaleciendo la transparencia y la ética en la contabilidad pública: desafíos y perspectivas en América Latina |
| title_full | Fortaleciendo la transparencia y la ética en la contabilidad pública: desafíos y perspectivas en América Latina |
| title_fullStr | Fortaleciendo la transparencia y la ética en la contabilidad pública: desafíos y perspectivas en América Latina |
| title_full_unstemmed | Fortaleciendo la transparencia y la ética en la contabilidad pública: desafíos y perspectivas en América Latina |
| title_short | Fortaleciendo la transparencia y la ética en la contabilidad pública: desafíos y perspectivas en América Latina |
| title_sort | fortaleciendo la transparencia y la etica en la contabilidad publica desafios y perspectivas en america latina |
| topic | Contabilidad ética profesional corrupción sector público |
| url | http://remca.umet.edu.ec/index.php/REMCA/article/view/449 |
| work_keys_str_mv | AT janethpaolamorochomarin fortaleciendolatransparenciaylaeticaenlacontabilidadpublicadesafiosyperspectivasenamericalatina AT myrianalejandramonterocobo fortaleciendolatransparenciaylaeticaenlacontabilidadpublicadesafiosyperspectivasenamericalatina |