Fortaleciendo la transparencia y la ética en la contabilidad pública: desafíos y perspectivas en América Latina

Morocho Marin, Janeth Paola

Fortaleciendo la transparencia y la ética en la contabilidad pública: desafíos y perspectivas en América Latina

dc.contributor.advisor	Montero Cobo, Myrian
dc.contributor.author	Morocho Marin, Janeth Paola
dc.coverage	Cuenca-Ecuador
dc.date.accessioned	2025-02-16T16:03:31Z
dc.date.available	2025-02-16T16:03:31Z
dc.date.issued	2024
dc.description	The modernization of public accounting in Latin America is conclusive in a globalized context and economic crisis. This study analyzes the need to adapt to a competitive environment, highlighting the International Public Sector Accounting Standards as essential tools to improve government management. It focuses on professional ethics and transparency in the management of public resources, citing examples of legislation and practices in Latin America. The objective is to address ethical challenges in government accounting through a comprehensive approach that includes the promotion of ethical practices, training in values, strategic use of technology and active citizen participation. The research concludes that these measures will strengthen transparency and integrity in the management of public resources in Latin America, promoting a solid and sustainable ethical culture in the public sector.
dc.description.uri	Trabajo de investigación
dc.format	application/pdf
dc.format.extent	12 páginas
dc.identifier.citation	Morocho-Marín, J. P. ., & Montero-Cobo, M. A. . (2024). Fortaleciendo la transparencia y la ética en la contabilidad pública: desafíos y perspectivas en América Latina. Revista Metropolitana De Ciencias Aplicadas, 7(2), 30-41. https://doi.org/10.62452/n3fzy741
dc.identifier.doi	https://remca.umet.edu.ec/index.php/REMCA/article/view/449
dc.identifier.journal	Revista Metropolitana De Ciencias Aplicadas
dc.identifier.other	19BT-2024-TCA27
dc.identifier.uri	https://dspace.ucacue.edu.ec/handle/ucacue/19100
dc.language.iso	spa
dc.publisher	Universidad Católica de Cuenca
dc.rights	info:eu-repo/semantics/openAccess
dc.source	Universidad Catolica de Cuenca , UCACUE
dc.subject	CONTABILIDAD, ÉTICA PROFESIONAL, CORRUPCIÓN, SECTOR PÚBLICO
dc.title	Fortaleciendo la transparencia y la ética en la contabilidad pública: desafíos y perspectivas en América Latina
dc.type	info:eu-repo/semantics/article
thesis.degree.discipline	Maestría en Contabilidad y Auditoría Mención en Gestión Tributaria
thesis.degree.grantor	Universidad Católica de Cuenca. Unidad Académica de Posgrado
thesis.degree.level	Maestría
thesis.degree.program	En linea