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Sostenibilidad contable en el sector público colombiano: comentarios a partir del análisis de cartera del fondo TIC del ministerio TIC
[Accounting sustainability in the colombian public sector: Comments from the analysis of portfolio of ICT fund in the ICT ministry]

Author

Listed:
  • Luis Fernando Valenzuela Jiménez
  • Yuli Marcela Suárez Rico

Abstract

This article is part of the accounting discipline and specifically addresses the field of public sector accounting. Due to this, it tries the process of sustainability accounting and its importance for the proper control and management of the resources of state agencies, from a practical perspective in a case study. So, first outlines a historical account of sustainability accounting since the accounting consolidation is established as a measure of accounting organization. Then the paper focuses on addressing sustainability accounting in a case of study of sustainability accounting for accounts receivable restructuring agreements (Ministry ICT) ICT Fund, and finally some conclusions are exposed.

Suggested Citation

  • Luis Fernando Valenzuela Jiménez & Yuli Marcela Suárez Rico, 2015. "Sostenibilidad contable en el sector público colombiano: comentarios a partir del análisis de cartera del fondo TIC del ministerio TIC [Accounting sustainability in the colombian public sector: Comments from the analysis of portfolio of ICT fund i," Econógrafos, Escuela de Economía 022799, Universidad Nacional de Colombia, FCE, CID.
    • Handle: RePEc:col:000176:022799
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    File URL: https://fce.unal.edu.co/media/files/CentroEditorial/documentos/documentosEACP/documentos-EACP-22.pdf
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    JEL classification:

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

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