| Popis: |
This investigation tries to evaluate the principle of the transactions or economic facts accrual of the Autonomous Decentralized Municipal Government (DMG) in Ambato. Given the non-experimental nature of this article, the data was collected through surveys and interviews applied to the personnel of the financial department, in addition to the regulations, texts and narratives revision. The results show that the DMG Municipal in Ambato does not have instruments to evaluate the execution of the budgets under the accrual criteria, therefore, it cannot be specified if the information reflected in the financial statements really presents the economic results achieved. Based on the foregoing, it is considered that the design and implementation of efficiency, effectiveness and effectiveness indicators are relevant for decision-making, since knowing the degree of compliance and fulfillment of the planned activities will improve the quality of public management |
