New development: Governmental accounting reforms in Latin America. The case of the municipality of Medellín, Colombia
| dc.contributor.author | Ocampo-Salazar, C.A. | |
| dc.date.accessioned | 2021-01-28T15:22:40Z | |
| dc.date.available | 2021-01-28T15:22:40Z | |
| dc.date.issued | 2020-01-01 | |
| dc.description.abstract | 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. | eng |
| dc.identifier | https://eafit.fundanetsuite.com/Publicaciones/ProdCientif/PublicacionFrw.aspx?id=11952 | |
| dc.identifier | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85086851158&doi=10.1080%2f09540962.2020.1766196&partnerID=40&md5=c534aeb189618b7206ee818f73e46ab1 | |
| dc.identifier.doi | 10.1080/09540962.2020.1766196 | |
| dc.identifier.issn | 1467-9302 | |
| dc.identifier.issn | 09540962 | |
| dc.identifier.other | WOS;000544764000001 | |
| dc.identifier.other | SCOPUS;2-s2.0-85086851158 | |
| dc.identifier.uri | http://hdl.handle.net/10784/25347 | |
| dc.language.iso | eng | eng |
| dc.publisher | Routledge | |
| dc.rights | https://v2.sherpa.ac.uk/id/publication/issn/0954-0962 | |
| dc.source | PUBLIC MONEY & MANAGEMENT | |
| dc.subject.keyword | Accounting reforms | eng |
| dc.subject.keyword | governmental accounting | eng |
| dc.subject.keyword | Medellín | eng |
| dc.subject.keyword | New Public Management | eng |
| dc.title | New development: Governmental accounting reforms in Latin America. The case of the municipality of Medellín, Colombia | eng |
| dc.type | info:eu-repo/semantics/article | eng |
| dc.type | article | eng |
| dc.type | info:eu-repo/semantics/publishedVersion | eng |
| dc.type | publishedVersion | eng |
| dc.type.local | Artículo | spa |
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