Developments in accounting and treasury functions in public educational institutions in the Municipality of Medellín, Colombia, since 1976

Resultado de la investigación: Contribución a una revistaArtículo

Resumen

This article examines the official educational institutions in the Municipality of Medellín, focusing on their accounting and budget management and observing their normative development from 1976 to June 2018. The importance of this study lies in clarifying the role that accounting plays in improving the administration of public resources because accounting is adaptable to the educational context. This study concludes that the accounting system in educational establishments has significantly improved as regards administrative and accounting autonomy, thereby impacting the quality and performance of educational services. In summary, a link between accounting and education becomes evident in this historical review. Therefore, the role of state control and monitoring agencies is crucial.

Idioma originalInglés
Páginas (desde-hasta)219-236
Número de páginas18
PublicaciónAccounting History
Volumen25
N.º2
DOI
EstadoAceptada/en prensa - 1 ene 2020

Huella Profundice en los temas de investigación de 'Developments in accounting and treasury functions in public educational institutions in the Municipality of Medellín, Colombia, since 1976'. En conjunto forman una huella única.

  • Citar esto