¿Cuál es la manera como se realiza la rendición de cuentas en el sector público?. Un estudio realizado al modelo utilizado por la Contaduría General de la Nación

Abstract

In 1991 the Constitución Política de Colombia incorporates the strategies to come true the Accountability as a process that support the corporate governance. This document presents not only the government regulations about accountability but also the models used by Contaduria General de la Nación-CGN and other institutions in some countries: International Capital Market Association-ICMA, Federal institute of Information Access-IFAI, International Organization of Supreme Audit Institutions-INTOSAI and European Organization of Regional External Public Finance Audit Institutions-EURORAI. In addition, it presents conclusions supported in empirical evidence from the stakeholders and recommendations necessaries to apply the concept of accountability for the CGN and support it before the citizens and other stakeholders.