IDEAS home Printed from https://ideas.repec.org/a/ula/econom/v36y2011i32p37-66.html
   My bibliography  Save this article

Government accounting in Colombia: Analysis of accounting practices at local health funds

Author

Listed:
  • Esteban Segundo Martínez Salinas

    () (Docente del Departamento de Contaduría Pública, Universidad Central Colombia (2011).)

Abstract

This study inquires on the accounting practices (as a regulatory compliance) related to the generation and disclosure of accounting information from Local Health Funds (dependencies of political divisions in Colombia). This study is descriptive and analyzes 82 reports from the municipalities audited by the National Health Superintendence (fiscal period 2008 and first quarter of 2009) for the definition of the unallocated balance in the master accounts, in which accounting practices of the local health funds related to accounting treatment and disclosure were verified. The conclusions indicate that the accounting practices do not meet some of the legal requirements for the control of local health funds resources.

Suggested Citation

  • Esteban Segundo Martínez Salinas, 2011. "Government accounting in Colombia: Analysis of accounting practices at local health funds," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, vol. 36(32), pages 37-66, July-Dece.
  • Handle: RePEc:ula:econom:v:36:y:2011:i:32:p:37-66
    as

    Download full text from publisher

    File URL: ftp://iies.faces.ula.ve/Pdf/Revista32/Rev32Martinez.pdf
    Download Restriction: no

    More about this item

    Keywords

    Governmental accounting; accounting practices; health funds.;

    JEL classification:

    • 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:ula:econom:v:36:y:2011:i:32:p:37-66. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexis Vásquez). General contact details of provider: http://edirc.repec.org/data/iiulave.html .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.