Implementation of the Government Accounting System in the government sector in Cuba
Keywords:
accountingAbstract
The work shows the results achieved in the accounting innovation process to implement the Government Accounting System in the country government sector. The main contributions are recognized, the conceptualization of the term "Government Accounting"; the conception and design of the harmonization process of international Accounting and Financial Information standards; the incorporation of the accounting base and the moments of recognition of the record of the operations of the Accounting System; the preparation and validation of a set of accounting standards linked to this system, its technical procedures and adjustments in the computer systems that support the issuance of financial statements. The resulting regulatory documents were approved by the Ministry of Finance and Prices and are published in the Official Gazette of the Republic of Cuba. It should be noted that the issuance of the technical documents was accompanied by training programs with materials in different formats, monitoring and adjustment of the proposal at each budget level. The implementation process was designed through pilot tests, which made it possible to validate progress at each budget level. The contents generated and their material base of study were incorporated into the design of the Government Accounting subject, within the curriculum of the Bachelor of Accounting and Finance; as well as, in the Public Administration diplomas that are taught as part of the training of cadres in the country.
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Copyright (c) 2019 José Carlos del Toro Ríos
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