Experience in the implementation of accounting harmonization in public organizations

Authors

  • Claudia Diaz Martinez Universidad Autonoma de San Luis Potosi
  • Monica Hernandez Madrigal Universidad Autonoma de San Luis Potosi
  • Elfego Ramirez Flores Universidad Autonoma de San Luis Potosi
  • Patricia Hernandez Garcia Universidad Autonoma de San Luis Potosi

DOI:

https://doi.org/10.29393/RAN9-5EICP40005

Keywords:

accounting harmonization, public organizations, governmental accounting

Abstract

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.

Downloads

Download data is not yet available.

Published

2023-01-03

How to Cite

Diaz Martinez, C., Hernandez Madrigal, M., Ramirez Flores, E. ., & Hernandez Garcia, P. (2023). Experience in the implementation of accounting harmonization in public organizations . RAN - Revista Academia & Negocios, 9(1), 51-64. https://doi.org/10.29393/RAN9-5EICP40005

Issue

Section

Research Article