La gestión de lo público: Una perspectiva contable

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Sandra Milena Muñoz López


The public, Accounting, users of information, participation, wealth distribution.


The current world context, essentially determined by the  financialisation of the economy, the accelerated technical and scientific development and the consequent relevance of knowledge production in every scenario of human activity, demands from Accounting new ways of interpreting reality based on other criteria in order to enable it to properly understand and represent the characteristics of the relations held in the public and private spheres. This is intended to transcend the traditional view of financial statements that limits the scenario of the decisions and excludes it from them and, at the same time, through financial statements, to constitute itself as a fundamental resource for the participation of broad groups both in public state and non state scenarios, where control and distribution of wealth are decided. Bearing this in mind, Accounting should diversify its reports, both in its form and its content. In addition to informing about dimensions that nowadays escape from its glance, the enhancement of the communicative styles becomes essential. This could represent an important contribution of Accounting to the participation of publics usually excluded from decision making, by the reduction of one of the material inequities responsible of such exclusion: the asymmetries of information.


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