Progress in the quantity of financial information in the public sector in Mexico following the LGCG
Sour, Laura; Sour, Laura
Facultad de Contaduría y Administración, UNAM, publicado en Contaduría y Administración, y cosechado de Revistas UNAM
dor_id: 14472
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510.0.#.a: Consejo Nacional de Ciencia y Tecnología (CONACyT); Sistema Regional de Información en Línea para Revistas Científicas de América Latina, el Caribe, España y Portugal (Latindex); Scientific Electronic Library Online (SciELO); SCOPUS, SCImago Journal Rank (SJR)
561.#.#.u: https://www.fca.unam.mx/
650.#.4.x: Ciencias Sociales y Económicas
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336.#.#.3: Artículo de Investigación
336.#.#.a: Artículo
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351.#.#.b: Contaduría y Administración
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270.1.#.p: Revistas UNAM. Dirección General de Publicaciones y Fomento Editorial, UNAM en revistas@unam.mx
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270.#.#.d: MX
270.1.#.d: México
590.#.#.b: Concentrador
883.#.#.u: https://revistas.unam.mx/catalogo/
883.#.#.a: Revistas UNAM
590.#.#.a: Coordinación de Difusión Cultural
883.#.#.1: https://www.publicaciones.unam.mx/
883.#.#.q: Dirección General de Publicaciones y Fomento Editorial
850.#.#.a: Universidad Nacional Autónoma de México
856.4.0.u: http://www.cya.unam.mx/index.php/cya/article/view/1465/1032
100.1.#.a: Sour, Laura; Sour, Laura
524.#.#.a: Sour, Laura, et al. (2017). Progress in the quantity of financial information in the public sector in Mexico following the LGCG. Contaduría y Administración; Vol. 62, Núm. 2. Recuperado de https://repositorio.unam.mx/contenidos/14472
245.1.0.a: Progress in the quantity of financial information in the public sector in Mexico following the LGCG
502.#.#.c: Universidad Nacional Autónoma de México
561.1.#.a: Facultad de Contaduría y Administración, UNAM
264.#.0.c: 2017
264.#.1.c: 2017-03-27
653.#.#.a: International public sector accounting standards (ipsas); public sector accounting; state government expenditure; accountability; mexico; international public sector accounting standards (ipsas); public sector accounting; state government expenditure; accountability; mexico
506.1.#.a: La titularidad de los derechos patrimoniales de esta obra pertenece a las instituciones editoras. Su uso se rige por una licencia Creative Commons BY 4.0 Internacional, https://creativecommons.org/licenses/by/4.0/legalcode.es, fecha de asignación de la licencia 2017-03-27, para un uso diferente consultar al responsable jurídico del repositorio por medio del correo electrónico revista_cya@fca.unam.mx
884.#.#.k: http://www.cya.unam.mx/index.php/cya/article/view/1465
001.#.#.#: oai:cya.www.revistas-conacyt.unam.mx:article/1465
041.#.7.h: spa
520.3.#.a: This work evaluates the amount, quality, and harmonization of the financial information published by Mexico City, the states, and the Federal Government during the period of 2008–2012, following the approval of the General Law of Government Accounting (LGCG). Firstly, the requirements indicated by the CONAC and subsequently by the International Public Sector Accounting Standards (IPSAS) are used to evaluate the publication of financial statements. Secondly, the compliance of the publication of the accounts indicated by IPSAS 1, 2 and 17 is reported. Finally, the harmonization of the financial statements is studied through the Herfindahl-Hirschman Index (HHI) to determine if the financial statements are comparable with one another. The results indicate that the public sector has increased the amount, quality, and harmonization of the financial information published during the study period. This work evaluates the amount, quality, and harmonization of the financial information published by Mexico City, the states, and the Federal Government during the period of 2008–2012, following the approval of the General Law of Government Accounting (LGCG). Firstly, the requirements indicated by the CONAC and subsequently by the International Public Sector Accounting Standards (IPSAS) are used to evaluate the publication of financial statements. Secondly, the compliance of the publication of the accounts indicated by IPSAS 1, 2 and 17 is reported. Finally, the harmonization of the financial statements is studied through the Herfindahl-Hirschman Index (HHI) to determine if the financial statements are comparable with one another. The results indicate that the public sector has increased the amount, quality, and harmonization of the financial information published during the study period.
773.1.#.t: Contaduría y Administración; Vol. 62, Núm. 2 (2017)
773.1.#.o: http://www.cya.unam.mx/index.php/cya/index
046.#.#.j: 2021-10-20 00:00:00.000000
022.#.#.a: ISSN electrónico: 2448-8410; ISSN impreso: 0186-1042
310.#.#.a: Trimestral
264.#.1.b: Facultad de Contaduría y Administración, UNAM
758.#.#.1: http://www.cya.unam.mx/index.php/cya/index
doi: https://doi.org/10.1016/j.cya.2017.02.002
handle: 00fda624031ab15c
harvesting_date: 2019-02-06 00:00:00.0
856.#.0.q: application/pdf
245.1.0.b: Progress in the quantity of financial information in the public sector in Mexico following the lgcg
last_modified: 2023-03-22 16:00:00
license_url: https://creativecommons.org/licenses/by/4.0/legalcode.es
license_type: by
_deleted_conflicts: 2-50895a9769568d22a8bc89adba0ea709
Sour, Laura; Sour, Laura
Facultad de Contaduría y Administración, UNAM, publicado en Contaduría y Administración, y cosechado de Revistas UNAM
Sour, Laura, et al. (2017). Progress in the quantity of financial information in the public sector in Mexico following the LGCG. Contaduría y Administración; Vol. 62, Núm. 2. Recuperado de https://repositorio.unam.mx/contenidos/14472