New development: Governmental accounting reforms in Latin America. The case of the municipality of Medellín, Colombia

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dc.contributor.authorOcampo-Salazar, C.A.
dc.date.accessioned2020-12-03T20:24:06Z
dc.date.available2020-12-03T20:24:06Z
dc.date.issued2020-01-01
dc.description.abstractGovernment 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.eng
dc.identifierhttps://eafit.fundanetsuite.com/Publicaciones/ProdCientif/PublicacionFrw.aspx?id=11952
dc.identifier.doi10.1080/09540962.2020.1766196
dc.identifier.issn0954-0962
dc.identifier.issn1467-9302
dc.identifier.otherWOS;000544764000001
dc.identifier.otherSCOPUS;2-s2.0-85086851158
dc.identifier.urihttp://hdl.handle.net/10784/24627
dc.language.isoengeng
dc.publisherRoutledge
dc.relation.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85086851158&doi=10.1080%2f09540962.2020.1766196&partnerID=40&md5=c534aeb189618b7206ee818f73e46ab1
dc.rightshttps://v2.sherpa.ac.uk/id/publication/issn/0954-0962
dc.sourcePublic Money & Management
dc.subject.keywordAccounting reformseng
dc.subject.keywordGovernmental accountingeng
dc.subject.keywordMedellíneng
dc.subject.keywordNew Public Managementeng
dc.titleNew development: Governmental accounting reforms in Latin America. The case of the municipality of Medellín, Colombiaeng
dc.typeinfo:eu-repo/semantics/articleeng
dc.typearticleeng
dc.typeinfo:eu-repo/semantics/publishedVersioneng
dc.typepublishedVersioneng
dc.type.localArtículospa

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