IDEAS home Printed from https://ideas.repec.org/a/ibf/rgnego/v8y2020i1p33-43.html
   My bibliography  Save this article

Implementation Of A Financial Management System Based On International Accounting Standards For The Public Sector: Case Of The Administrative Registry Court Of Costa Rica Implementacion De Un Sistema De Administracion Financiera Basado En Normas Internacionales De Contabilidad Para El Sector Publico: Caso Tribunal Registral Administrativo De Costa Rica

Author

Listed:
  • Luis Gustavo Socatelli Porras
  • Feibert Alirio Guzman Perez

Abstract

Thisinvestigation refers to the implementation of a Financial Administration System based on International Accounting Standards for the Public Sector in the Administrative Registry Tribunal. We analyze the genesis of projects as well as the most relevant variables including human resource, training, investment, management of the quality of accounting information, information system and interaction with other processes that are an integral part of the development. Costa Rica is in the process of joining the Organization for Economic Cooperation and Development. Among the activities it must comply with is to show consolidated financial statements of the entire Public Sector. This implies it is is of great importance to disclose the experience of the Administrative Registry Court. We look for success in the generation of financial information based on the International Accounting Standards for the Public Sector

Suggested Citation

  • Luis Gustavo Socatelli Porras & Feibert Alirio Guzman Perez, 2020. "Implementation Of A Financial Management System Based On International Accounting Standards For The Public Sector: Case Of The Administrative Registry Court Of Costa Rica Implementacion De Un Sistema ," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 8(1), pages 33-43.
    • Handle: RePEc:ibf:rgnego:v:8:y:2020:i:1:p:33-43
    as

    Download full text from publisher

    File URL: http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v8n1-2020/RGN-V8N1-2020-3.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Systems; Costa Rica; OECD; NIC SP;
    All these keywords.

    JEL classification:

    • C88 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Other Computer Software
    • M38 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Government Policy and Regulation
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibf:rgnego:v:8:y:2020:i:1:p:33-43. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mercedes Jalbert (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.