Sostenibilidad contable en el sector público colombiano: comentarios a partir del análisis de cartera del fondo TIC del ministerio TIC

Accounting sustainability in the colombian public sector: Comments from the analysis of portfolio of ICT fund in the ICT ministry

Luis Fernando Valenzuela Jiménez and Yuli Marcela Suárez Rico

Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID

Abstract: This article is part of the accounting discipline and specifically addresses the field of public sector accounting. Due to this, it tries the process of sustainability accounting and its importance for the proper control and management of the resources of state agencies, from a practical perspective in a case study. So, first outlines a historical account of sustainability accounting since the accounting consolidation is established as a measure of accounting organization. Then the paper focuses on addressing sustainability accounting in a case of study of sustainability accounting for accounts receivable restructuring agreements (Ministry ICT) ICT Fund, and finally some conclusions are exposed.

Keywords: Accounting Sustainability; Public Accounting; Accounting Debbugging (search for similar items in EconPapers)
JEL-codes: M48 (search for similar items in EconPapers)
Pages: 19
Date: 2015-09
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Published in Econografos

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Persistent link: https://EconPapers.repec.org/RePEc:col:000176:022799

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