Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones
Currently, municipalities are in a stage of institutional strengthening addressing different tools to improve their management. Although they advance in different topics, in general they focus on aspects of legality control aimed to comply the required rendering of accounts. A good internal control...
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| Format: | Online |
| Language: | Spanish English |
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Universidad Nacional de Misiones - Facultad de Ciencias Económicas
2023
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| Online Access: | https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/803 |
| _version_ | 1824325960781004800 |
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| author | Czubarski, Ana Maria Paprocki, Letizia Mariel Ramírez, Alejandra María Lorena Villamayor Nercolini, Mariana |
| author_facet | Czubarski, Ana Maria Paprocki, Letizia Mariel Ramírez, Alejandra María Lorena Villamayor Nercolini, Mariana |
| author_sort | Czubarski, Ana Maria |
| collection | Revista Vision de Futuro |
| description | Currently, municipalities are in a stage of institutional strengthening addressing different tools to improve their management. Although they advance in different topics, in general they focus on aspects of legality control aimed to comply the required rendering of accounts. A good internal control implementation would contribute to an improvement in management, presenting benefits both for these organizations and for the citizenship. This article intends to address the current situation of internal control in small municipalities, from the survey and analysis of the second category municipalities of the province of Misiones, Argentina, in order to know through quiz of municipal accountants, what activities are carried out in this area and carry out an analysis of different aspects that could be improved in the light of good practices of this type of control. These municipalities are taken as the unit of analysis since, being small and having a reduced administrative structure, they allow us to know the reality of the small municipalities of the country, the conclusions being applicable to the latter. |
| format | Online |
| id | ojs-article-803 |
| institution | Facultad de Ciencias Economicas |
| language | Spanish English |
| publishDate | 2023 |
| publisher | Universidad Nacional de Misiones - Facultad de Ciencias Económicas |
| record_format | ojs |
| spelling | ojs-article-8032023-06-23T19:11:36Z Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones Propuesta de control interno para pequeños municipios basada en el relevamiento y analisis de municipios de segunda categoría de la provincia de Misiones Czubarski, Ana Maria Paprocki, Letizia Mariel Ramírez, Alejandra María Lorena Villamayor Nercolini, Mariana Control interno; Municipalidades; Gestión. Internal control; Municipalities; Management. Currently, municipalities are in a stage of institutional strengthening addressing different tools to improve their management. Although they advance in different topics, in general they focus on aspects of legality control aimed to comply the required rendering of accounts. A good internal control implementation would contribute to an improvement in management, presenting benefits both for these organizations and for the citizenship. This article intends to address the current situation of internal control in small municipalities, from the survey and analysis of the second category municipalities of the province of Misiones, Argentina, in order to know through quiz of municipal accountants, what activities are carried out in this area and carry out an analysis of different aspects that could be improved in the light of good practices of this type of control. These municipalities are taken as the unit of analysis since, being small and having a reduced administrative structure, they allow us to know the reality of the small municipalities of the country, the conclusions being applicable to the latter. En la actualidad, los municipios se encuentran en una etapa de fortalecimiento institucional abordando diferentes herramientas para la mejora de su gestión. Si bien avanzan en diferentes temáticas, en general las mismas se centran en aspectos de control de legalidad destinadas a cumplimentar las rendiciones de cuentas exigidas. La implementación correcta del control interno en los entes municipales, contribuiría a una mejora de la gestión presentando beneficios tanto para la organización como para la ciudadanía en general. El presente artículo se propone abordar la situación actual del control interno en pequeños municipios a partir del relevamiento y análisis de los municipios de segunda categoría de la provincia de Misiones, Argentina, de modo de conocer a través de un relevamiento mediante encuestas a los contadores municipales, qué actividades se desarrollan en la materia en estos entes y realizar un análisis de diferentes aspectos que podrían ser mejorados a la luz de las buenas prácticas de este tipo de control. Se toma como unidad de análisis a estos municipios puesto que al ser pequeños y contar con una reducida estructura administrativa, permiten conocer la realidad de los pequeños municipios del país, siendo las conclusiones a las que se arriba aplicables a estos últimos. Universidad Nacional de Misiones - Facultad de Ciencias Económicas 2023-06-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/pdf text/html text/html https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/803 Scientific Journal Visión de Futuro; Vol. 27 No. 2 (2023): July / December Visión de Futuro; Vol. 27 No. 2 (2023): Julio / Diciembre Revista Científica Visión de Futuro; Vol. 27 Núm. 2 (2023): Julio / Diciembre 1668-8708 1669-7634 spa eng https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/803/842 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/803/843 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/803/854 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/803/855 Derechos de autor 2023 Ana Maria Czubarski, Letizia Mariel Paprocki, Alejandra María Lorena Ramírez, Mariana Villamayor Nercolini https://creativecommons.org/licenses/by-nc/2.5/ar/ |
| spellingShingle | Control interno; Municipalidades; Gestión. Internal control; Municipalities; Management. Czubarski, Ana Maria Paprocki, Letizia Mariel Ramírez, Alejandra María Lorena Villamayor Nercolini, Mariana Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones |
| title | Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones |
| title_alt | Propuesta de control interno para pequeños municipios basada en el relevamiento y analisis de municipios de segunda categoría de la provincia de Misiones |
| title_full | Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones |
| title_fullStr | Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones |
| title_full_unstemmed | Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones |
| title_short | Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones |
| title_sort | internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of misiones |
| topic | Control interno; Municipalidades; Gestión. Internal control; Municipalities; Management. |
| topic_facet | Control interno; Municipalidades; Gestión. Internal control; Municipalities; Management. |
| url | https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/803 |
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