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La contabilidad gubernamental: un reto para el modelo económico cubano

Author

Listed:
  • Marcos Gustavo Morales Fonseca
  • José Carlos del Toro Ríos

Abstract

El desarrollo científico y tecnológico es una de los factores más influyentes sobre la sociedad contemporánea. La globalización mundial, polarizadora de la riqueza y el poder, sería impensable sin el avance de las fuerzas productivas que la ciencia y la tecnología han hecho posibles. El presente trabajo aborda el papel de la Contabilidad Gubernamental como una especialidad de la ciencia contable que garantiza el registro de las operaciones vinculadas con el actuar del gobierno en la obtención de determinados niveles de bienestar, protección del medio ambiente, educación de la población, entre otros, y que evidencia cambios tecnológicos como resultado del proceso perfeccionamiento del ejercicio de la profesión contable, y obliga a la capacitación de los contadores para reevaluar sus enfoques.

Suggested Citation

  • Marcos Gustavo Morales Fonseca & José Carlos del Toro Ríos, 2011. "La contabilidad gubernamental: un reto para el modelo económico cubano," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 153, August.
    • Handle: RePEc:erv:observ:y:2011:i:153:5
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    More about this item

    Keywords

    M41- Accounting; M48 – Government Policy and Regulation; Contabilidad; Contabilidad Gubernamental; Contabilidad Pública;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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