Progress in the quantity of financial information in the public sector in Mexico following the LGCG

Laura Sour

Contaduría y Administración, 2017, vol. 62, issue 2, 17-18

Abstract: We evaluate the quantity, quality and harmonization of the financial information published by the states, the Federal District and the federal government during the period 2008 to 2012, following the approval of the General Law on Government Accounting (LGCG). First, the requirements identified by the CONAC and subsequently the International Accounting Standards Public Sector 1 (IPSAS) are used to assess the publication of the financial statements. Second, we presente the rate of compliance with the publication of accounts pointing IPSAS 1, 2 and 17. Finally, the harmonization of financial statements is studied by the Herfindahl-Hirschman index to determine whether the financial statements are comparable between them. The results indicate that the public sector has increased the quantity, quality and harmonization of the financial information published.

Keywords: International Public Sector Accounting Standards (IPSAS); Public sector accounting; Accountability; Mexico (search for similar items in EconPapers)
JEL-codes: H76 H83 M41 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:nax:conyad:v:62:y:2017:i:2:p:17-18

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