Modernización de las finanzas públicas, el camino hacia la convergencia de normas internacionales de contabilidad para el sector público NICSP, en los gobiernos autónomos descentralizados provinciales

Abstract

This paper analyzes the degree of progress in the execution of the conversion process to IPSASB as established by the instructions for the convergence of the Government Accounting Regulations to IPSASB, by the Provincial Descentralized Autonomous Goverments, that is, it aims to verify the application of the general processes, evaluate the execution of the progress of purification of accounting balances for the year 2019, review the implementation of the assets and inventories process, confirm the implementation of the project and programme process; and, determine the degree of progress in the implementation of the processes for the presentation of financial statements. The reseach is based on surveys carried out on the servers of the finantial areas and bibliographic support to demostrate the progress in the execution of the conversion process.

As a result of the research, it is evident that the processes determined in the guidelines for convergence to IPSASB, were not applied in their entiret, due to lack of documentation and training, staff turnover, and ignorance of the regulations, among others. This document concludes that the road to the modernization of public finances by this sector of the Ecuadorian goverment, is still long and winding, requires an arduous work of training and accompaniment by the governing body of public finances, and the support of the provincial goverments in turn.