La contabilidad gubernamental y su influencia en la toma de decisiones en gobiernos locales

Abstract

Government accounting contributes to public administration by enabling the supervision of finances, informed decision-making and efficient management of public resources. In this context, this study focuses on analyzing how the quality and availability of accounting information affects the strategic and operational decisions of local governments. To carry out this research, a descriptive analysis approach was used, reviewing a total of 41 relevant articles on the subject. The results obtained reveal a direct connection between the quality of accounting information and strategic and operational decisions, especially at key moments such as the implementation of the Financial Management System (SIAF) and the adoption of the International Public Sector Accounting Standards (IPSAS) in Ecuador. The findings of the study indicate that overcoming the challenges associated with the quality and availability of accounting information are necessary, and that to achieve this requires the implementation of continuous training programs and the adoption of modern technologies in government accounting.