The identification of flows, accounting rules and times of records for Government Accounting at the provincial level
Keywords:
public administration, accounting, governmental accounting, accounting of the public sectorAbstract
The work gives continuity to the studies on the Government Accounting System, and has the purpose of establishing the bases of registration, flows and moments of public finances in the government sector at the provincial level; as well as, the accounting rules used in the recognition of economic events at this level of the State Financial Administration.
References
Asamblea Nacional del Poder Popular. (2005). Constitución de la República de Cuba. La Habana: Gaceta Oficial de la República de Cuba.
Campistrous, L., & Rizo, C. (2006). El Criterio de Expertos como Método en la Investigación Educativa. La Habana: Documento elaborado para el Doctorado Curricular.
Consejo de Normas Internacionales del Sector Público (IPSASB). (2007). Norma Internacional de Contabilidad del Sector Público No.6: Estados Financieros Consolidados y Separados. London.
del Toro Ríos, J. C. (2012). Monografía sobre Contabilidad Gubernamental. La Habana: Facultad de Contabilidad y Finanzas. Universidad de La Habana.
del Toro Ríos, J. C., & Otros. (2003). Administración Financiera del Estado Cubano. La Habana, Cuba: CECOFIS.
Federación Internacional de Contadores. (2012). Manual de pronunciamientos internacionales de Contabilidad del sector público. New York: IFAC.
Lüder, K. (1992). A Contingency Model of Governmental Accounting Innovations in the Political-Administrative Environment.Research in Governmental Accounting Innovations and Nonprofit Accounting. Chan; James L;Patton; James M.Jai Press.
Ministerio de Finanzas y Precios. (2015). Liquidación del Presupuesto del Estado 2014. La Habana: Ministerio de Finanzas y Precios.
Morales Fonseca, M. G. (2013). Base Metodológicas de la Contabilidad Gubernamental en el sector gobierno a nivel municipal. Tesis en Opción al grado científico de Doctor en Ciencias Contables y Financieras. Camagüey.
Ouda, H. (Febrero de 2004). Basic Requirements Model for Successful Apllication of Accrual Accounting in the Public Sector". Public Fund Digest, 4, 78-99.
Partido Comunista de Cuba. (2016). Actualización de los Lineamientos de la Política Económica y Social del Partido y la revolución para el período 2016-2021 aprobados en el 7mo Congreso del Partido y la ASsamblea Nacional . La Habana: Editora Política .
Vela Bargues, J. (1995). Concepto y Principios de Contabilidad Pública. Instituto de Contabilidad y Auditoría de Cuentas del Ministerio de Economía y Hacienda.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
- Sending a contribution to the Cuban Magazine of Finance and Prices (RCFP) implies a non-exclusive assignment of rights, which includes: Reproduce the Article in whole or in part and communicate the Article to the public in print or electronic format, combined or not with the works of third parties, such as by making the Article available to the public via the Internet or any other network, as part of a database, with on-line or off-line access, for use by third parties; Translate the Article into other languages and release the translation to the public; Create adaptations, summaries, or excerpts of the Article and other derivative works thereof, and exercise all of your rights in such adaptations, summaries, excerpts, and derivative works; Include the Article, either in its translated, adapted or summarized version, totally or partially, in a computerized database and make it available to third parties; Include the Article, totally or partially, either in its translated, adapted or summarized version, in a selection or compilation of texts; Rent or lend the Item to third parties; Reproduce the Article by means of reprography, without prejudice to legal limitations.
The Author of articles published in the Cuban Magazine of Finance and Prices (RCFP) may exercise the following rights:
- Reproduce the Article, totally or partially, and disseminate its content or make it available to the public, in printed or electronic format, as part of a teaching content or as a compilation, for use in the academic or research field in the institution to the one to which the Author belongs or in those institutions to which he belongs.
- Publish the Article on the Internet or authorize the Author's institution (or any other appropriate organization) to do the same, immediately from the date of publication of the Article in the journal: within the institution's closed network (p. eg, the intranet); or in publicly accessible institutional repositories or centrally organized repositories, provided that a link to the Article is included on the journal's website.
- Grant to the Author's own institution (or any other appropriate organization) the authorization to reproduce the Article in order to prevent its deterioration or, if the original is in an obsolete format or the technology to use it is not available, in order to ensure that the Article remains available for teaching or research purposes;
- Present the Article at a meeting or conference, and distribute copies of the Article to those attending the event.
- Grant end users at the Author's own institution (or any other appropriate organization) permission to copy, use, transmit, and publicly perform the work and to create and distribute derivative works.
