The implementation of International Public Sector Accounting Standards in the Costa Rican municipalities: a descriptive analysis of their level of progress.

As it has been the case in many countries, the Costa Rican government has, in recent years, made decisions to improve its government accounting systems, specifically with the adoption of the International Public Sector Accounting Standards (ipsas). While implementation in the executive branch entiti...

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Autores Principales: Araya Leandro, Carlos Eduardo, Bado Zúñiga, Gustavo, Castro Umaña , Carlos
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Universidad Santo Tomás, Bogotá, Colombia 2019
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id ir-11634-26506
recordtype dspace
spelling ir-11634-265062021-03-17T20:33:44Z The implementation of International Public Sector Accounting Standards in the Costa Rican municipalities: a descriptive analysis of their level of progress. La implementación de las Normas Internacionales de Contabilidad para el Sector Público en las municipalidades costarricenses: un análisis descriptivo de su nivel de avance Araya Leandro, Carlos Eduardo Bado Zúñiga, Gustavo Castro Umaña , Carlos government accounting IFAC Costa Rica local governments public sector contabilidad gubernamental NICSP Costa Rica Gobiernos locales sector público As it has been the case in many countries, the Costa Rican government has, in recent years, made decisions to improve its government accounting systems, specifically with the adoption of the International Public Sector Accounting Standards (ipsas). While implementation in the executive branch entities has gone hand in hand with the established timelines, the process has been slower in the municipalities. In this context, this document aims to descriptively analyze the progress of the implementation of the International Federation of Public Accountants (ifac) international standards in Costa Rican local governments based on the self-assessment instrument carried out for each of the municipalities included in the study. To this end, the General Directorate of National Accounting (dgcn) has enabled a database containing the self-assessment matrices submitted by these administrations in July 2018. The research concludes that the municipalities located in the country’s metropolitan area, which have a better rating in the municipal management index and a higher budget, have made greater progress in incorporating the ipsas. Similarly, the group of standards related to “results” items show a more effective implementation degree. Al igual que ha sucedido en muchos países del mundo, el Gobierno costarricense, en los últimos años, ha tomado decisiones encaminadas a mejorar sus sistemas de contabilidad gubernamental, específicamente con la adopción de las Normas Internacionales de Contabilidad para el Sector Público (nicsp). Si bien el proceso de implementación en las entidades del poder ejecutivo ha ido de la mano con los cronogramas establecidos, en los municipios el proceso ha sido más lento. En este contexto, el presente documento tiene por objetivo analizar descriptivamente el avance en la instauración de la normativa internacional de la Federación Internacional de Contadores Públicos (ifac) en los Gobiernos locales costarricenses a partir del instrumento de autoevaluación realizado por cada una las municipalidades incluidas en el estudio. Para cumplir con este fin, la Dirección General de Contabilidad Nacional (dgcn) ha facilitado una base de datos que contiene las matrices de autoevaluación presentadas por estas administraciones en el mes de julio de 2018. El trabajo de investigación concluye en que los ayuntamientos ubicados en el área metropolitana del país, que cuentan con una mejor calificación en el Índice de Gestión Municipal y un presupuesto más elevado, presentan un mayor avance en la incorporación de las nicsp. De igual forma, el grupo de normas de relacionadas con las partidas de “resultados” son las que muestran un grado de implementación más efectivo. 2019-07-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares https://revistas.usantotomas.edu.co/index.php/activos/article/view/5733 10.15332/25005278/5733 spa https://revistas.usantotomas.edu.co/index.php/activos/article/view/5733/5607 application/pdf Universidad Santo Tomás, Bogotá, Colombia Revista Activos; Vol. 17 Núm. 2 (2019); 93 - 125 2500-5278 0124-5805 Revista Activos; Vol. 17 No. 2 (2019); 93 - 125 Revista Activos; Vol. 17 No 2 (2019); 93 - 125 Revista Activos; v. 17 n. 2 (2019); 93 - 125
institution Universidad Santo Tomas
collection DSpace
language Español (Spanish)
topic government accounting
IFAC
Costa Rica
local governments
public sector
contabilidad gubernamental
NICSP
Costa Rica
Gobiernos locales
sector público
spellingShingle government accounting
IFAC
Costa Rica
local governments
public sector
contabilidad gubernamental
NICSP
Costa Rica
Gobiernos locales
sector público
Araya Leandro, Carlos Eduardo
Bado Zúñiga, Gustavo
Castro Umaña , Carlos
The implementation of International Public Sector Accounting Standards in the Costa Rican municipalities: a descriptive analysis of their level of progress.
description As it has been the case in many countries, the Costa Rican government has, in recent years, made decisions to improve its government accounting systems, specifically with the adoption of the International Public Sector Accounting Standards (ipsas). While implementation in the executive branch entities has gone hand in hand with the established timelines, the process has been slower in the municipalities. In this context, this document aims to descriptively analyze the progress of the implementation of the International Federation of Public Accountants (ifac) international standards in Costa Rican local governments based on the self-assessment instrument carried out for each of the municipalities included in the study. To this end, the General Directorate of National Accounting (dgcn) has enabled a database containing the self-assessment matrices submitted by these administrations in July 2018. The research concludes that the municipalities located in the country’s metropolitan area, which have a better rating in the municipal management index and a higher budget, have made greater progress in incorporating the ipsas. Similarly, the group of standards related to “results” items show a more effective implementation degree.
format Artículo (Article)
author Araya Leandro, Carlos Eduardo
Bado Zúñiga, Gustavo
Castro Umaña , Carlos
author_facet Araya Leandro, Carlos Eduardo
Bado Zúñiga, Gustavo
Castro Umaña , Carlos
author_sort Araya Leandro, Carlos Eduardo
title The implementation of International Public Sector Accounting Standards in the Costa Rican municipalities: a descriptive analysis of their level of progress.
title_short The implementation of International Public Sector Accounting Standards in the Costa Rican municipalities: a descriptive analysis of their level of progress.
title_full The implementation of International Public Sector Accounting Standards in the Costa Rican municipalities: a descriptive analysis of their level of progress.
title_fullStr The implementation of International Public Sector Accounting Standards in the Costa Rican municipalities: a descriptive analysis of their level of progress.
title_full_unstemmed The implementation of International Public Sector Accounting Standards in the Costa Rican municipalities: a descriptive analysis of their level of progress.
title_sort implementation of international public sector accounting standards in the costa rican municipalities: a descriptive analysis of their level of progress.
publisher Universidad Santo Tomás, Bogotá, Colombia
publishDate 2019
_version_ 1712104886550659072
score 12,131701