Palabras clave
teoría contable
AAA y ASOBAT
AICPA y APB-4
IPSASB e IPSAS
normas y estándares
convergencia y normalización contable
sector público
Cómo citar
Resumen
En este artículo se examina el marco conceptual de la contabilidad aplicada al sector público a la luz de las contribuciones de ASOBAT y APB-4. La premisa es que la contabilidad financiera ha sido una referencia común para evaluar la contabilidad aplicada al sector público, y que los principios básicos pueden aplicarse independientemente del sector. El análisis del discurso del Marco Conceptual del IPSASB muestra que los marcos teóricos de ASOBAT y APB-4 se reflejan en gran medida en el documento del IPSASB. Esto sugiere que la contabilidad financiera ha sido una referencia importante para el desarrollo de la contabilidad pública, especialmente en el contexto de la Nueva Gestión Pública y un estado mínimo. Además, se señala la importancia de los esfuerzos para avanzar hacia una única teoría contable, tal como se expresó en ASOBAT y APB-4.
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Derechos de autor 2026 Paulo Sérgio Almeida-Santos, Josimar Pires Da Silva, Jorge Katsumi Niyama, José Matias-Pereira