Experience in the implementation of accounting harmonization in public organizations
DOI:
https://doi.org/10.29393/RAN9-5EICP40005Keywords:
accounting harmonization, public organizations, governmental accountingAbstract
Purpose: The main purpose of this paper is to analyze the accounting harmonization practices of decentralized public organizations in the city of San Luis Potosí, Mexico.
Method: Through a non-experimental, cross-sectional, descriptive and correlational study, a questionnaire was applied to a sample of 63 decentralized agencies. The results highlight the importance of a harmonized government accounting system in compliance with the federal entity in terms of accounting harmonization. Implications: While the importance of harmonization practices is recognized, there are obstacles to their implementation such as insufficient staff, poor communication, lack of funds, and lack of sanctions.
Originality: This research project contributes to the literature by offering a diagnosis that promotes accounting harmonization practices in the public sector.
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Copyright (c) 2023 Claudia Díaz Martínez, Mónica Hernández Madrigal, Élfego Ramírez Flores, Patricia Hernández García
This work is licensed under a Creative Commons Attribution 4.0 International License.