New development: Governmental accounting reforms in Latin America. The case of the municipality of Medellín, Colombia
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Government accounting reforms in Medellín (Colombia) were promoted with the adoption of New Public Management principles. The reforms began by introducing accrual accounting, using this financial information for decision-making and, finally, adopting international standardization and comparability. This article shows how and why the government of Medellín modernized its public financial management systems to achieve transparency, accountability and efficiency. © 2020, © 2020 Informa UK Limited, trading as Taylor & Francis Group.
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