IMPLEMENTATION OF A FINANCIAL MANAGEMENT SYSTEM BASED ON INTERNATIONAL ACCOUNTING STANDARDS FOR THE PUBLIC SECTOR: CASE OF THE ADMINISTRATIVE REGISTRY COURT OF COSTA RICA IMPLEMENTACION DE UN SISTEMA DE ADMINISTRACION FINANCIERA BASADO EN NORMAS INTERNACIONALES DE CONTABILIDAD PARA EL SECTOR PUBLICO: CASO TRIBUNAL REGISTRAL ADMINISTRATIVO DE COSTA RICA

Luis Gustavo Socatelli Porras and Feibert Alirio Guzman Perez

Revista Global de Negocios, 2020, vol. 8, issue 1, 33-43

Abstract: Thisinvestigation refers to the implementation of a Financial Administration System based on International Accounting Standards for the Public Sector in the Administrative Registry Tribunal. We analyze the genesis of projects as well as the most relevant variables including human resource, training, investment, management of the quality of accounting information, information system and interaction with other processes that are an integral part of the development. Costa Rica is in the process of joining the Organization for Economic Cooperation and Development. Among the activities it must comply with is to show consolidated financial statements of the entire Public Sector. This implies it is is of great importance to disclose the experience of the Administrative Registry Court. We look for success in the generation of financial information based on the International Accounting Standards for the Public Sector

Keywords: Systems; Costa Rica; OECD; NIC SP (search for similar items in EconPapers)
JEL-codes: C88 M38 M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ibf:rgnego:v:8:y:2020:i:1:p:33-43

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