Keywords
Government accounting
Public sector
Accounting system
How to Cite
Abstract
In order to perform a descriptive comparison of government accounting systems of the countries of Central America, in this paper, we developed and applied a
comparison methodology adapted to the environment in which this operating systems work. to this end, we analyzed the attributes characterizing the government
accounting system by dividing it into three subsystems, which are, the accounting regulation, the human capital, and accounting practices. the latter, by its amplitude, was sectioned into accounting practices of selection and elaboration and accounting practices of communication.
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Copyright (c) 2011 Carlos Araya Leandro