IMPLEMENTATION OF THE GENERAL GOVERNMENTAL ACCOUNTING LAW (GGAL) IN THE MUNICIPALITIES OF SONORA. 2019-2020

Abstract More than twelve years after the enactment of the General Law of Government Accounting (LGCG) there is progress in its implementation in the three levels of government, however, at the municipal level the late reforms have presented problems for its implementation. The objective of this...

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Autor principal:	Santini Rodríguez, Francisco Javier
Formato:	Online
Lenguaje:	spa
Publicado:	UNIVERSIDAD DE SONORA 2023
Acceso en línea:	https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/317
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spelling	oai:https:--biolex.unison.mx-:article-3172023-06-06T11:25:39Z IMPLEMENTATION OF THE GENERAL GOVERNMENTAL ACCOUNTING LAW (GGAL) IN THE MUNICIPALITIES OF SONORA. 2019-2020 IMPLEMENTACIÓN DE LA LEY GENERAL DE CONTABILIDAD GUBERNAMENTAL (LGCG) EN LOS MUNICIPIOS DE SONORA. 2019-2020 Santini Rodríguez, Francisco Javier Palabras clave: Contabilidad Gubernamental, Armonización y Reformas Keywords: Government Accounting, Harmonization and Reforms Abstract More than twelve years after the enactment of the General Law of Government Accounting (LGCG) there is progress in its implementation in the three levels of government, however, at the municipal level the late reforms have presented problems for its implementation. The objective of this work is to show the progress and challenges in the implementation of the General Government Accounting Law (GGAL) in the municipalities of Sonora, present a quantitative and comparative analysis of compliance with said Law based on the results reports (2019 and 2020) carried out by the Institute of Auditing and Control of the State of Sonora (IAC). As a methodology, the comparative study was used, of a quantitative nature, to inquire about the advances in the implementation of the LGCG, this includes the case study of 15 municipalities of the State of Sonora, carrying out the review and analysis of the results reports. of the public account.   A más de doce años de la promulgación de la Ley General de Contabilidad Gubernamental (LGCG) hay avances en su implementación en los tres órdenes de gobierno, sin embargo, en el ámbito municipal las reformas tardías han presentado problemas para su implementación. El objetivo de este trabajo es mostrar los avances y retos en la implementación de La Ley General de Contabilidad Gubernamental (LGCG) en los municipios de Sonora, presentar un análisis cuantitativo y comparativo del cumplimiento de dicha Ley con base en los informes de resultados (2019 y 2020) que realiza el Instituto Superior de Auditoria y Fiscalización del Estado de Sonora (ISAF). Como metodología se utilizó el estudio comparativo, de corte cuantitativo, para indagar sobre los avances en la implementación de la LGCG, esto incluye el estudio de caso de 15 municipios del Estado de Sonora, llevándose a cabo la revisión y análisis de los informes de resultados de la cuenta pública.   UNIVERSIDAD DE SONORA 2023-05-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/317 BIOLEX; Vol. 15 No. 26 (2023): BIOLEX Revista Jurídica del Departamento de Derecho; 1-16 BIOLEX REVISTA JURIDICA DEL DEPARTAMENTO DE DERECHO; Vol. 15 Núm. 26 (2023): BIOLEX Revista Jurídica del Departamento de Derecho; 1-16 2007-5545 2007-5634 spa https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/317/307 https://creativecommons.org/licenses/by-nc-nd/4.0
institution	Biolex
collection	OJS
language	spa
format	Online
author	Santini Rodríguez, Francisco Javier
spellingShingle	Santini Rodríguez, Francisco Javier IMPLEMENTATION OF THE GENERAL GOVERNMENTAL ACCOUNTING LAW (GGAL) IN THE MUNICIPALITIES OF SONORA. 2019-2020
author_facet	Santini Rodríguez, Francisco Javier
author_sort	Santini Rodríguez, Francisco Javier
title	IMPLEMENTATION OF THE GENERAL GOVERNMENTAL ACCOUNTING LAW (GGAL) IN THE MUNICIPALITIES OF SONORA. 2019-2020
title_short	IMPLEMENTATION OF THE GENERAL GOVERNMENTAL ACCOUNTING LAW (GGAL) IN THE MUNICIPALITIES OF SONORA. 2019-2020
title_full	IMPLEMENTATION OF THE GENERAL GOVERNMENTAL ACCOUNTING LAW (GGAL) IN THE MUNICIPALITIES OF SONORA. 2019-2020
title_fullStr	IMPLEMENTATION OF THE GENERAL GOVERNMENTAL ACCOUNTING LAW (GGAL) IN THE MUNICIPALITIES OF SONORA. 2019-2020
title_full_unstemmed	IMPLEMENTATION OF THE GENERAL GOVERNMENTAL ACCOUNTING LAW (GGAL) IN THE MUNICIPALITIES OF SONORA. 2019-2020
title_sort	implementation of the general governmental accounting law (ggal) in the municipalities of sonora. 2019-2020
description	Abstract More than twelve years after the enactment of the General Law of Government Accounting (LGCG) there is progress in its implementation in the three levels of government, however, at the municipal level the late reforms have presented problems for its implementation. The objective of this work is to show the progress and challenges in the implementation of the General Government Accounting Law (GGAL) in the municipalities of Sonora, present a quantitative and comparative analysis of compliance with said Law based on the results reports (2019 and 2020) carried out by the Institute of Auditing and Control of the State of Sonora (IAC). As a methodology, the comparative study was used, of a quantitative nature, to inquire about the advances in the implementation of the LGCG, this includes the case study of 15 municipalities of the State of Sonora, carrying out the review and analysis of the results reports. of the public account.
publisher	UNIVERSIDAD DE SONORA
publishDate	2023
url	https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/317
work_keys_str_mv	AT santinirodriguezfranciscojavier implementationofthegeneralgovernmentalaccountinglawggalinthemunicipalitiesofsonora20192020 AT santinirodriguezfranciscojavier implementaciondelaleygeneraldecontabilidadgubernamentallgcgenlosmunicipiosdesonora20192020
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IMPLEMENTATION OF THE GENERAL GOVERNMENTAL ACCOUNTING LAW (GGAL) IN THE MUNICIPALITIES OF SONORA. 2019-2020

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