6533b7d4fe1ef96bd1263088

RESEARCH PRODUCT

Sostenibilidad contable en el sector ppblico colombiano: comentarios a partir del annlisis de cartera del fondo TIC del Ministerio TIC (Accounting Sustainability in the Colombian Public Sector: Comments from the Analysis of Portfolio of ICT Fund in the ICT Ministry)

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Spanish Abstract: El presente articulo se inscribe en la disciplina contable y aborda especificamente el ambito de la Contabilidad del sector publico. Trata el proceso de sostenibilidad contable y su importancia para el adecuado control y gestion de los recursos de las entidades estatales, desde una perspectiva practica en un caso de estudio. Asi, en primer lugar esboza un recuento historico de la sostenibilidad contable desde que se establecio el saneamiento como medida de organizacion publica. Enseguida el documento se centra en la sostenibilidad contable abordando el caso de estudio sobre las cuentas deudoras en acuerdos de reestructuracion del Fondo TIC (Ministerio TIC) y finalmente se exponen unas conclusiones.English Abstract: This article is part of the accounting discipline and specifically addresses the field of public sector accounting. Due to this, it tries the process of sustainability accounting and its importance for the proper control and management of the resources of state agencies, from a practical perspective in a case study. So, first outlines a historical account of sustainability accounting since the accounting consolidation is established as a measure of accounting organization. Then the paper focuses on addressing sustainability accounting in a case of study of sustainability accounting for accounts receivable restructuring agreements (Ministry ICT) ICT Fund, and finally some conclusions are exposed.