Palabras clave
gestión financiera pública
valor público
nueva gobernanza pública
información de sostenibilidad
Cómo citar
Resumen
La contabilidad del sector público ha evolucionado de forma significativa en los últimos cuarenta años. Durante este periodo se han producido transformaciones como la incorporación del devengo por medio de la contabilidad financiera pública, la articulación de diferentes sistemas de información para la gestión financiera pública, la implementación de instrumentos de gestión y control para la gobernanza pública, la necesidad de producir y divulgar información contable para el valor público y la tendencia emergente de producción de información pública sobre sostenibilidad. El artículo sintetiza estas transformaciones, presenta las tendencias internacionales más marcadas en el campo e introduce el número especial en Gestión Financiera Pública y Contabilidad Pública en Latinoamérica.
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Derechos de autor 2026 Mauricio Gómez-Villegas