Government accounting and the public budget as a fiscal instrument in Pablo Sexto canton

Abstract

Studies have shown that government accounting is currently appreciated as an important control system for state institutions, whose main objective is to maintain an efficient accounting system that allows obtaining truthful and timely information for decision making, which is why , the objective of this research is to determine the importance of government accounting as a fiscal instrument in the Pablo Sexto canton, which has a descriptive approach since it relates and analyzes the characteristics of a select group that has been chosen as a subject of study of this research, in this case, the application of a survey was carried out as an information collection technique executed by those responsible for the departments of Accounting, Budgets and Information and Communication Systems belonging to the cantons: Pablo Segundo, Logroño and Sucúa and Huamboya where each of them provided their perspective regarding topics such as: internal control, current regulations, accrual principle, budget and budget cycle and information and communication systems, where it was concluded that government accounting is a very useful tool that It allows these entities to provide correct financial management, however, there is a certain lack of knowledge regarding some topics, which is why it is suggested to carry out continuous training.