Evaluación de la gestión financiera basada en la Norma Internacional de Contabilidad para el sector público en el Centro de Adolescentes Infractores de Riobamba.

Abstract

The objective was to evaluate the financial management based on the International Accounting Standard for the Public Sector (IASPS) in the Center for Adolescent Offenders of Riobamba, for this purpose an applied research with a quasi-experimental design was conducted, which included the initial determination of the entity's financial process, the application of the international accounting standards for the public sector and the subsequent evaluation of the center's financial management. In order to make the institutional diagnosis, questionnaires were applied to employees to determine the degree of knowledge and application of governmental accounting standards, with the application of Pearson's correlation coefficient and the t-statistic for related samples made it possible to observe the degree of incidence that the administrative-financial areas of the Riobamba Adolescent Offenders' Center have in relation to financial management and the application of IASPS. The main findings were that inadequate financial management may be due to non-compliance with governmental accounting regulations (NISPFA) and statistically, it could be demonstrated that there is no significant difference after IASPS implementation. It is concluded that the financial management of the Riobamba Center for Adolescent Offenders not only depends on IASPS, but there are other accounting standards for the public sector that should be applied in the financial management of this center.