Abstract

LARA-MARTINEZ, Marco Antonio; TOLEDO-COUTINO, Indra Ruth  and  GOMEZ-CHAVEZ, Luis Magín. Accountability through e-Government. The Case of Federal Entities in Mexico. Cuad. Contab. [online]. 2012, vol.13, n.33, pp.463-464. ISSN 0123-1472.

Public-sector accounting systems have been the object of a series of worldwide reforms headed by the International Federation of Accountants - IFAC. On 31 December 2008, in Mexico, the Diario Oficial de la Federación (Official Journal of the Federation) published the General Law of Government Accounting, or LGCC, which intends to reconcile all accounting systems. This law, and the state laws of Transparency and Action aim to guarantee accountability and access to public accounts. This paper studies the public accounts of state governments, published through e-government, the Balance Sheet, Income Statements and annual reports, in order to see how far the reconciliation has advanced, in relation to the IPSA 1. It also explains the degree to which the application of the LGCC could help in reducing corruption figures.

Keywords : Accountability; e-government; federal entities; IPSAS; Internet in public administration; International Federation of Accountants; government accounting.

        · abstract in Spanish | Portuguese     · text in Spanish     · Spanish ( pdf )