Formación de Recurso Humano para la Ctel: Proyecto ejecutado con investigadores en empresas, industrias y Estado
Una revisión conceptual y de aplicación de la contabilidad de gestión en el sector público
Fecha
2019-06Registro en:
Autor
Quintanilla Ortiz, Diego Alexander
Díaz Jiménez, Michael Andrés
Institución
Resumen
Currently, one of the main challenges of public management is related to articulating the resources received by public entities for executing the different programs and projects, whose ultimate aim is to increase countries’ social well-being. According to this, the aim of this paper is to review the research and conceptual advance of management accounting, as well as its application in the public sector. One of the main findings of this review has to do with the lack of research processes in Colombia that evidence an advance in or contribution to the cost accounting or management accounting areas, as well as a lack of studies related to the implementation or application of management accounting in public-sector entities.