Tendencias de la contabilidad internacional en el sector público en Colombia

Abstract

This article is part of a research project through which it is intended to construct elements to identify, analyze and understand the main trends of international accounting in the public sector. It also makes emphasis on those trends that in Colombia appear as a response to the global context. As of this point, it interprets the standardization and harmonization of accounting processes. The research perspective lies on generating new interpretations, dimensions and acts of socio-economic organizations. It is right, at this point, where the approach to the systems of accounting information turns out to be valid.