Reflections on State concessions. Need for standardization in its conceptual and accounting treatment

Authors

Keywords:

concessions, public-private partnerships

Abstract

The provision of public goods and services is one of the essential elements within the sustainable development of a country or a region. The concession is the action that a government grants to private companies to administer a public good and becoming a mechanism of collaboration between the public and private sectors convenient for both, and where the latter finds the possibility of business both in the exploitation and in the infrastructure construction. The quality of the accounting information – which should accomplish theoretical standards- upon which the government will depend on making the right decisions and being prepared to make future economic agreements. The objective of this research focuses on the theoretical study regarding the concessions of the State given the diversity of approaches offered by contemporary theory and practice.

Author Biographies

Mariuska Sarduy González, University of Havana. Cuba

Degree in Accounting and Finance. PhD in Accounting and Financial Sciences. Vice Dean of
Graduate Studies and Research at the Faculty of Accounting and Finance of the University
of Havana. Titular teacher. Author of two textbooks used for teaching and multiple
scientific articles published in referenced journals. He has participated on several
occasions as a speaker at events held at Latin American universities of international
prestige.

José Alejandro Oñate Blanc, University of Arturo Prat-Iquique. Chile

Public Accountant, Accountant Auditor. Master in Business Administration Universidad de Los
Andes, Bogotá. Director Master in Management Control. Associate Professor of the Faculty of
Business Sciences of the Arturo Prat de Iquique University. He has participated as a guest
professor and lecturer in events held at Chilean and Latin American Universities.
Business advisor in the sector

Verónica Frías Pistono, University of Arturo Prat-Iquique. Chile

Master of Business Administration, Universidad de los Andes, Bogotá. Linking Director
Faculty of Business Sciences, Arturo Prat-Iquique University. Assistant Professor. Former
Academic Vice Chancellor of the Arturo Prat University.

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Published

08-03-2023

How to Cite

Sarduy González, M., Oñate Blanc, J. A., & Frías Pistono, V. (2023). Reflections on State concessions. Need for standardization in its conceptual and accounting treatment. Cuban Magazine of Finance and Prices, 7(1), 33–45. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/05_V7N12023_MSGyOtros

Issue

Vol. 7 No. 1 (2023): enero - marzo

Section

Research articles

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