Abstract

GOMEZ VILLEGAS, Mauricio  and  MONTESINOS JULVE, Vicente. Innovations in Governmental Accounting in Latin America: The Case of Colombia. Innovar [online]. 2012, vol.22, n.45, pp.17-36. ISSN 0121-5051.

This work addresses the reform of governmental accounting in Colombia, which began in 1991 and currently continues, in order to better understand the origins and development of the Colombian Public Accounting System. One new element consists in documenting part of the process of adaptation of the International Public Sector Accounting Standards - IPSAS - to a specific context. Thus, the central question of the document is whether or not the process carried out in governmental accounting in Colombia can be viewed as an innovation. Using a descriptive and analytical approach supported by public documents and secondary sources, we characterize what has happened in accordance with the Financial Management Reform Process Model proposed by Lüder (2002). Structural, behavioral and instrumental variables that have had an effect on the process are analyzed along with the current status of the reform. Also, certain motivators and obstacles in the adoption and adaptation of such innovations as the IPSAS are identified.

Keywords : governmental accounting in Colombia; innovations in governmental accounting; research on public accounting; compared accounting systems.

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