Applied accounting of the public and business sectors in Venezuela

Authors

Keywords:

Accounting, Method, Public Sector, Business, Venezuela

Abstract

In order to evaluate and incorporate the essential principles that define accounting as applied science in the different administrative units of the public and private sectors in Venezuela, a general vision is built on the accounting of the Public Sector and the Business Sector in the country on the basis of a literature review of texts, laws and regulations. A documentary work about the concept of accounting as science is developed, as well as the types of norms and general instruments of registration in Venezuela, and its function and objectives in public and private organizations. The result allows to present a systematized study and / or chronicle about the subject in a general and particular framework for the area in the country

Author Biographies

  • Sadcidi Zerpa de Hurtado, Magister, University of Los Andes. Venezuela

    Economist, Master in Economics, Professor of the Department of Economics, researcher of the Uncertainty Economic Management Group GEIN, Regional Integration Group GRUDIR and the Agro-Food Research Center CIAAL of the University of Los Andes, Mérida, Venezuela

  • Maritza Rosales, Magister, University of Los Andes. Venezuela

    Economist, Master in Economics, Associate Professor of the Agroalimentary Research Center "Edgar Abreu Olivo". Researcher at the Scientific Development, Humanistic Technology and Arts Council (CDCHTA) of the University of Los Andes and the National Observatory of Science, Technology and Innovation (ONCTI) of the University Education, Science and Technology Ministry

  • Odalis Morales, Magister, Universityof Los Andes. Venezuela

    Public Accountant, Lawyer, Master in Accounting Sciences, Planner of the Institute of Economic and Social Research, Visiting Professor at the Department of Accounting and Finance of the Universidad de los Andes

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Published

2019-01-07

Issue

Vol. 12 No. 2 (2018): May-August

Section

Research Articles

License

Derechos del/de autor/es a partir del año de publicación

Esta obra está bajo la licencia:
Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0)

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How to Cite

Applied accounting of the public and business sectors in Venezuela. (2019). Gestión Y Gerencia, 12(2), 104-123. https://revistas2.uclave.org/index.php/gyg/article/view/2015