Acceso abierto·Documento·2017·Español

Contabilidad pública en la Educación Superior del Ecuador

David Pincay-Sancán; Jazmín Elsa Sánchez-Astudillo; José Antonio Flores-Poveda; José Calle-Mejía

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Resumen

The International Accounting Standards for the Public Sector (IPSAS), in Ecuador, have the goal of issuing financial reports to the year 2019.On the other hand, the Institutions of Higher Education IES, has 21 public schools that have the career of CPA or related.The research addresses the use of IPSAS within careers in CPA, applied qualitative-quantitative methodology, the tool of data collection are the interview and surveys of key personnel within universities.

Cómo citar

David Pincay-Sancán, & Jazmín Elsa Sánchez-Astudillo, & José Antonio Flores-Poveda, & José Calle-Mejía (2017). Contabilidad pública en la Educación Superior del Ecuador. https://doi.org/10.17993/3cemp.2017.060432.29-38