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Avances en la cantidad de la información financiera del sector público en México a raíz de la LGCG

Author

Listed:
  • Laura Sour

    (Universidad Anáhuac, México)

Abstract

En este trabajo se evalúa la cantidad, calidad y armonización de la información financiera publicada por las entidades federativas, el Distrito Federal y el gobierno federal durante el periodo 2008-2012, a raíz de la aprobación de la Ley General de Contabilidad Gubernamental (LGCG). En primer lugar, se emplean los requerimientos señalados por el CONAC y, posteriormente las Normas Internacionales de Contabilidad del Sector Público 1 (IPSAS por sus siglas en inglés) para evaluar la publicación de los estados financieros. En segundo lugar, se reporta el cumplimiento de la publicación de las cuentas que señalan los IPSAS 1, 2 y 17. Finalmente, se estudia la armonización de los estados financieros mediante el índice Herfindahl-Hirschman para determinar si los estados financieros son comparables entre sí. Los resultados apuntan a que el sector público ha aumentado la cantidad, calidad y la armonización de la información financiera publicada durante el periodo de estudio.

Suggested Citation

  • Laura Sour, 2017. "Avances en la cantidad de la información financiera del sector público en México a raíz de la LGCG," Contaduría y Administración, Accounting and Management, vol. 62(2), pages 15-16, Abril-Jun.
    • Handle: RePEc:nax:conyad:v:62:y:2017:i:2:p:15-16
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    File URL: http://www.cya.unam.mx/index.php/cya/article/view/968
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    References listed on IDEAS

    as
    1. Stephen A. Rhoades, 1993. "The Herfindahl-Hirschman index," Federal Reserve Bulletin, Board of Governors of the Federal Reserve System (U.S.), issue Mar, pages 188-189.
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    Cited by:

    1. Castañeda, Víctor Mauricio, 2018. "El premio de implementar las reformas contables en el sector público promovidas por los organismos multilaterales || The Prize for Implementing Accounting Reforms in the Public Sector Promoted by Mult," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 26(1), pages 74-103, Diciembre.

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    More about this item

    Keywords

    Normas internacionales de contabilidad del sector público (NICSP); Contabilidad del sector público; Rendición de cuentas; México;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • H76 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Other Expenditure Categories
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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