Descriptive Comparison of Government Financial Information Systems of Central American Countries

Authors

  • Carlos Araya Leandro Costa Rica university
  • Carmen Caba Pérez Universidade de Almeria
  • Antonio M. López Hernández University of Granada

DOI:

https://doi.org/10.17533/udea.rc.14684

Keywords:

Central America, government accounting, public sector, comparative analysis

Abstract

In order to make a descriptive comparison of government accounting systems of Central
American countries, this paper develops and applies a comparison methodology adapted to the
environment in which these systemsoperate.To that end, we analyze the attributes that characterize
the government accounting systembydividing it into three subsystems: the accounting regulation
one, the human capital one and the accounting practices one.Due to its vastness,the third oneis
sectioned into accounting practices of selection and processing, and communication accounting
practices
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Published

2013-02-28

How to Cite

Araya Leandro, C., Caba Pérez, C., & López Hernández, A. M. (2013). Descriptive Comparison of Government Financial Information Systems of Central American Countries. Contaduría Universidad De Antioquia, (60), 55–79. https://doi.org/10.17533/udea.rc.14684

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Artículos