Convergence in International public sector accounting rules in Colombia: An aproximation to the peruvian case

Authors

DOI:

https://doi.org/10.15381/quipu.v27i55.17183

Keywords:

Convergence, government accounting, public accounting, Latin America.

Abstract

Under the phenomenon of globalization there are many practices that have been generalized at the governmental level, one of them is the process of convergence of the International Public Sector Accounting Standards (IPSAS) to Accounting Information Systems in Latin American countries, which have given greater prominence to the National Accounting and have facilitated the control processes to the governmental management in their national and territorial levels. This article makes a comparative analysis of the convergence process experienced by the countries of Peru and Colombia, with the main reference being the document constructed by the Inter-American Development Bank (IDB) and the Forum of Government Accounting of Latin America (FOCAL) called Government Accounting in Latin America and Convergence to International Public Sector Accounting Standards (IPSAS) , recently published in the countries of the region; Additionally, it details a basic analysis regarding the variations observed for the Department of Valle del Cauca (Colombia) in the public accounting information for the years 2015 to 2018 to analyze the happened in the convergence process in the balance of this territory.

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Author Biographies

  • Omar de Jesús Montilla Galvis, Universidad del Valle
    Public Accountant, Free University, Financial Management Specialist with International Emphasis, Free University; Master in Business Administration, Universidad del Valle; Postgraduate in Constitutional Law; Doctor in Business Administration, University of Salamanca; Doctor in Administration with emphasis in Public Management, Alas Peruanas University; Professor of the Universidad del Valle; Dean Faculty of Administration Sciences. Director of Research Groups GICOFING, GIPAMCO, Universidad del Valle.          
  • Claudia Patricia Mendieta Cardona, Universidad del Valle
    Public Accountant, Public Management Specialist and Master in Public Policy from the Universidad del Valle - Colombia, Doctorate in Education from the University of La Salle - Costa Rica, Assistant Professor at the Universidad del Valle; GICOFING Group Researcher, Universidad del Valle.          

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Published

2019-12-09

Issue

Vol. 27 No. 55 (2019)

Section

Review Articles

License

Copyright (c) 2019 Omar de Jesús Montilla Galvis

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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

AUTHORS RETAIN THEIR RIGHTS:

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b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .

c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).

How to Cite

Montilla Galvis, O. de J., & Mendieta Cardona, C. P. (2019). Convergence in International public sector accounting rules in Colombia: An aproximation to the peruvian case. Quipukamayoc, 27(55), 87-96. https://doi.org/10.15381/quipu.v27i55.17183