Modernization of government accounting in the Machala Canton, Ecuador: challenges and opportunities

Abstract

The improvement of government accounting, essential for transparency and efficiency in the management of public resources, is a topic of growing importance in contexts such as the canton of Machala, Ecuador. This study, which adopts a mixed approach combining qualitative and quantitative methods, seeks to explore and understand the current challenges and opportunities for the modernization of the accounting system. Through surveys of public sector accountants, aspects such as the accessibility of financial information, obstacles such as the scarcity of specialized human resources and cultural resistance, as well as the transformative potential of technology in improving accounting processes were examined. The findings expose the need for integrated strategies that include international collaborations, training programs and citizen participation to promote more transparent and efficient financial management. This holistic approach is critical to address persistent challenges and move towards a more effective and accountable public administration in Machala Canton.