Developments in accounting and treasury functions in public educational institutions in the Municipality of Medellín, Colombia, since 1976

Abstract

This article examines the official educational institutions in the Municipality of Medellín, focusing on their accounting and budget management and observing their normative development from 1976 to June 2018. The importance of this study lies in clarifying the role that accounting plays in improving the administration of public resources because accounting is adaptable to the educational context. This study concludes that the accounting system in educational establishments has significantly improved as regards administrative and accounting autonomy, thereby impacting the quality and performance of educational services. In summary, a link between accounting and education becomes evident in this historical review. Therefore, the role of state control and monitoring agencies is crucial.

Investigación contable en Colombia durante la segunda década del siglo XXI: Transición hacia discusiones extrarregionales

“…Entre los 21 autores presentados en la tabla 6, nueve son egresados de ese doctorado. La mayoría de los artículos han sido publicados en revistas no especializadas en Contabilidad, con excepción de los trabajos publicados en Accounting History (Quintero, 2020); Accounting History Review (Rico-Bonilla, 2020); Journal of Environmental Accounting and Management (Sinforoso et al, 2017); Meditari Accountancy Research (Macias y Farfán, 2017;Suárez et al, 2019) y Social and Environmental Accountability Journal (Quinche-Martín y Cabrera-Narváez, 2020). Curiosamente, la orientación hacia revistas contables está más en autores no vinculados al doctorado de la Universidad de Valencia, solo uno de los seis artículos mencionados tiene relación con ese programa.…”

Relationship Between Internal Control and Treasury Management in a Peruvian Municipality

“…Likewise, it consisted of the management function that is responsible for considering the occupation of cash as the center of monetary transactions, independent of organizational economics (Polak & Grzegorz, 2018).. Therefore, cash management is the most widespread activity in all companies and a priority for many of them (Quintero, 2020). These resources consist of fees, non-tax revenues, and penalties (Nunja, 2019).…”

Grupos de Investigación contable y sus características de acuerdo con el modelo del Ministerio de Ciencia y Tecnología al año 2019 en Colombia

“…Fortunately, since 2017 it began to venture into publication in international accounting journals, such as Meditari Accountancy Research (Macias and Farfan-Lievano, 2017), Accounting Education (Sangster, Stoner, and Flood, 2020), Public Money & Management (Arias-Bello, 2020), Journal of Cleaner Production (Serrano-Cinca, Gutiérrez-Nieto, and Reyes, 2016;Correa-García, García-Benau, and García-Meca, 2020), Sustainability (Correa-García, García-Benau, and García-Meca, 2018) and the main accounting history journals: Accounting History (Quintero, 2020) and Accounting History Review (Rico-Bonilla, 2020). This, coupled with a boom in doctoral training during the second decade of the century, led to the fact that participation in this type of publication will multiply (Macias, 2019).…”