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Progress in the quantity of financial information in the public sector in Mexico following the LGCG

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  • Laura Sour

    (Universidad Anáhuac, México)

Abstract

We evaluate the quantity, quality and harmonization of the financial information published by the states, the Federal District and the federal government during the period 2008 to 2012, following the approval of the General Law on Government Accounting (LGCG). First, the requirements identified by the CONAC and subsequently the International Accounting Standards Public Sector 1 (IPSAS) are used to assess the publication of the financial statements. Second, we presente the rate of compliance with the publication of accounts pointing IPSAS 1, 2 and 17. Finally, the harmonization of financial statements is studied by the Herfindahl-Hirschman index to determine whether the financial statements are comparable between them. The results indicate that the public sector has increased the quantity, quality and harmonization of the financial information published.

Suggested Citation

  • Laura Sour, 2017. "Progress in the quantity of financial information in the public sector in Mexico following the LGCG," Contaduría y Administración, Accounting and Management, vol. 62(2), pages 17-18, Abril-Jun.
    • Handle: RePEc:nax:conyad:v:62:y:2017:i:2:p:17-18
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    File URL: http://www.cya.unam.mx/index.php/cya/article/view/1465
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    References listed on IDEAS

    as
    1. James L. Chan & Qi Zhang, 2013. "Government Accounting Standards and Policies," Palgrave Macmillan Books, in: Richard Allen & Richard Hemming & Barry H. Potter (ed.), The International Handbook of Public Financial Management, chapter 34, pages 742-766, Palgrave Macmillan.
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    More about this item

    Keywords

    International Public Sector Accounting Standards (IPSAS); Public sector accounting; Accountability; Mexico;
    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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