Developments in accounting and treasury functions in public educational institutions in the Municipality of Medellín, Colombia, since 1976
This article examines the official educational institutions in the Municipality of Medellín, focusing on their accounting and budget management and observing their normative development from 1976 to June 2018. The importance of this study lies in clarifying the role that accounting plays in improvin...
- Autores:
- Tipo de recurso:
- Fecha de publicación:
- 2020
- Institución:
- Universidad de Medellín
- Repositorio:
- Repositorio UDEM
- Idioma:
- eng
- OAI Identifier:
- oai:repository.udem.edu.co:11407/5938
- Acceso en línea:
- http://hdl.handle.net/11407/5938
- Palabra clave:
- accounting in public entities
accounting in state educational institutions
Colombia
education services funds
educational institutions
Medellín
- Rights
- License
- http://purl.org/coar/access_right/c_16ec
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Developments in accounting and treasury functions in public educational institutions in the Municipality of Medellín, Colombia, since 1976 |
| title |
Developments in accounting and treasury functions in public educational institutions in the Municipality of Medellín, Colombia, since 1976 |
| spellingShingle |
Developments in accounting and treasury functions in public educational institutions in the Municipality of Medellín, Colombia, since 1976 accounting in public entities accounting in state educational institutions Colombia education services funds educational institutions Medellín |
| title_short |
Developments in accounting and treasury functions in public educational institutions in the Municipality of Medellín, Colombia, since 1976 |
| title_full |
Developments in accounting and treasury functions in public educational institutions in the Municipality of Medellín, Colombia, since 1976 |
| title_fullStr |
Developments in accounting and treasury functions in public educational institutions in the Municipality of Medellín, Colombia, since 1976 |
| title_full_unstemmed |
Developments in accounting and treasury functions in public educational institutions in the Municipality of Medellín, Colombia, since 1976 |
| title_sort |
Developments in accounting and treasury functions in public educational institutions in the Municipality of Medellín, Colombia, since 1976 |
| dc.subject.spa.fl_str_mv |
accounting in public entities accounting in state educational institutions Colombia education services funds educational institutions Medellín |
| topic |
accounting in public entities accounting in state educational institutions Colombia education services funds educational institutions Medellín |
| description |
This article examines the official educational institutions in the Municipality of Medellín, focusing on their accounting and budget management and observing their normative development from 1976 to June 2018. The importance of this study lies in clarifying the role that accounting plays in improving the administration of public resources because accounting is adaptable to the educational context. This study concludes that the accounting system in educational establishments has significantly improved as regards administrative and accounting autonomy, thereby impacting the quality and performance of educational services. In summary, a link between accounting and education becomes evident in this historical review. Therefore, the role of state control and monitoring agencies is crucial. © The Author(s) 2020. |
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2020 |
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2021-02-05T14:58:06Z |
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2021-02-05T14:58:06Z |
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2020 |
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Article |
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http://purl.org/coar/version/c_970fb48d4fbd8a85 |
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info:eu-repo/semantics/article |
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10323732 |
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http://hdl.handle.net/11407/5938 |
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10.1177/1032373220911113 |
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10323732 10.1177/1032373220911113 |
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http://hdl.handle.net/11407/5938 |
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eng |
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eng |
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https://www.scopus.com/inward/record.uri?eid=2-s2.0-85084517046&doi=10.1177%2f1032373220911113&partnerID=40&md5=7e84fbc04d905acae92e82c383a8828b |
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(2010) By which the school comptroller is created in the official educational institutions of the Municipality of Medellín. Council of Medellín: Minutes 490Por el cual se crea la Contraloría Escolar en las Instituciones Educativas Oficiales del Municipio de Medellín. Concejo de Medellín: Acta 490, , [,.] (1991) Congress of the Republic of Colombia, Constitutional Gazette No. 116 of July 20, 1991Congreso de la República de Colombia. Gaceta Constitucional No 116 de 20 de julio de 1991, , [,] (1976) By which the administration of national educational facilities is decentralized and other provisions are issued. Office of the President of the Republic of ColombiaPor el cual se descentraliza la administración de los planteles nacionales de educación y se dictan otras disposiciones. Presidencia de la República de Colombia, , [,] (1990) Regulating Article 11 of Special Decree 102 of 1976 on funding administration for the promotion of educational services of national and nationalized educational institutes. Office of the President of the RepublicPor el cual se reglamenta el artículo 11 del decreto extraordinario 102 de 1976 sobre la administración de los fondos de fomento de servicios docentes de los institutos docentes nacionales y nacionalizados. Presidencia de la República de Colombia, , [,] (2002) By which articles 11, 12, 13 and 14 of Law 715 of 2001 are partially regulated. Office of the President of the RepublicPor el cual se reglamentan parcialmente los artículos 11, 12, 13 y 14 de la Ley 715 de 2001. Presidencia de la República de Colombia, , [,] (1990) By which the school clustering system for educational administration is adopted. Ministry of National EducationPor el cual se adopta el sistema de nuclearización para la administración de la educación. Ministerio de Educación Nacional, , [,] (1994) By which the general rules are established for the functioning of the Teacher Service Funds. Office of the President of the RepublicPor el cual se establecen las normas generales para el funcionamiento de los Fondos de Servicios Docentes. Presidencia de la República, , [,] (1994) By which the Law 115 of 1994 is partially regulated, in general pedagogical and organizational aspects. Presidency of the RepublicPor el cual se reglamenta parcialmente la Ley 115 de 1994, en los aspectos pedagógicos y organizativos generales. Presidencia de la República, , [,] (2008) By which articles 11, 12, 13 and 14 of Act 715 of 2001 are partially regulated in relation to the Educational Services Fund for state educational establishments. Office of the President of the RepublicPor el cual se reglamentan parcialmente los artículos 11, 12, 13 Y 14 de la Ley 715 de 2001 en relación con el Fondo de Servicios Educativos de los establecimientos educativos estatales. Presidencia de la República, , [,] (2012) By which the General Statute for Contracting with the Public Administration is regulated and other provisions are issued. Office of the President of the Republic of ColombiaPor el cual se reglamenta el Estatuto General de Contratación de la Administración Pública y se dictan otras disposiciones. Presidencia de la República de Colombia, , [,] (2015) Guidance for those regulated for the determination of opening balances and the creation and submission of the first financial statements under the new Regulatory Framework. General Accounting Office of the NationOrientar a los regulados para la determinación de los saldos iniciales y para la elaboración y presentación de los primeros estados financieros bajo el nuevo Marco Normativo. Contaduría General de la Nación, , [,] (1993) By which the General Statute for Contracting with the Public Administration is issued. Congress of the Republic of ColombiaPor la cual se expide el Estatuto General de Contratación de la Administración Pública. El Congreso de la República de Colombia, , [,] (1994) General Law of Education. Congress of the Republic of ColombiaLey General de Educación. Congreso de la República de Colombia, , [,] (1996) By which article 354 of the Political Constitution is developed, the General Accounting Office of the Nation is created as a special administrative unit attached to the Ministry of Finance and Public Credit, and other provisions on the matter are issued. Congress of the republicPor la cual se desarrolla el artículo 354 de la Constitución Política, se crea la Contaduría General de la Nación como una unidad administrativa especial adscrita al Ministerio de Hacienda y Crédito Público, y se dictan otras disposiciones sobre la materia. Congreso de la República, , [,] (2001) By which organic norms are dictated in matters of resources and competencies in accordance with articles 151, 288, 356 and 357 (Legislative Act 01 of 2001) of the Political Constitution and other provisions are issued. Congress of the Republic of ColombiaPor la cual se dictan normas orgánicas en materia de recursos y competencias de conformidad con los artículos 151, 288, 356 y 357 (Acto Legislativo 01 de 2001) de la Constitución Política y se dictan otras disposiciones. Congreso de la República de Colombia, , [,] (2007) By means of which measures for efficiency and transparency are introduced into Law 80 of 1993, and other general provisions on contracting with Public Resources are issued. Congress of the Republic of ColombiaPor medio de la cual se introducen medidas para la eficiencia y la transparencia en la Ley 80 de 1993 y se dictan otras disposiciones generales sobre la contratación con Recursos Públicos. Congreso de la República de Colombia, , [,] (2009) By which the principles and rules of accounting and financial information and information assurance accepted in Colombia are regulated, the competent authorities are indicated, and the procedure for their issuance and the entities responsible for monitoring their compliance are determined. Congress of the Republic of ColombiaPor la cual se regulan los principios y normas de contabilidad e información financiera y de aseguramiento de información aceptados en Colombia, se señalan las autoridades competentes, el procedimiento para su expedición y se determinan las entidades responsables de vigilar su cumplimiento. Congreso de la República de Colombia, , [,] (2003) By which the requirements and deadlines are established for the submission of financial, economic and social information to the General Accounting Office of the Nation and other informational requirements. General Accounting Office of the NationPor la cual se establecen los requisitos y plazos para la presentación de la información financiera, económica y social a la Contaduría General de la Nación y otras obligaciones de información. Contador General, de la Nación, , [,] (2015) By which the regulatory framework applicable to government entities is incorporated into the Public Accounting Regime, and other provisions are issued. General Accounting Office of the NationPor la cual se incorpora, en el Régimen de Contabilidad Pública, el marco normativo aplicable a entidades de gobierno y se dictan otras disposiciones. Contador General de la Nación, , [,] (2018) Educación en cifras, , https://medellin.edu.co/secretaria/educacion-en-cifras?showall=1&start=0, accessed 10 March 2018 Behar, D., (2008) Metodología de la Investigación, , Bogotá, Editorial Shalom Bonet, J., (2006) Revista ESPE Edición Especial Educación, 51, pp. 92-128 Campos, M., Sierra, G., (2006) Revista Española de Historia de la Contabilidad, 3 (4), pp. 4-41 Cejudo, G., Ríos, A., (2009) Centro de Investigación y Docencia Económicas, 224, pp. 1-22 Chan, J., (2003) Public Money & Management, 23 (1), pp. 13-20 (2018) Cartilla tu guía para el ejercicio de las Contralorías Escolares, , Colombia, Centro de Investigación, estudios y análisis (CIEA) de la Contraloría General de Medellín Coronella, S., Antonelli, V., Lombrano, A., A pioneering era of accounting history: The contributions of nineteenth-century Italian literature and its enduring dissemination around the globe (2017) Accounting History, 22 (2), pp. 214-243 Dodero, A., Algunas reflexiones sobre contabilidad pública (2001) Revista Innovar, 1 (17), pp. 23-46 Edwards, J., Walker, S., (2009) The Routledge Companion to Accounting History, , New York, Taylor & Francis Group Fernández, A., Rodríguez, E., (2011) Revista Española de Historia de la Contabilidad, 8 (14), pp. 50-78 Gil, M., (2003) Fondos de Servicios Educativos, , Medellín, Litoimpresos y Servicios Gil, M., Camacho, S., (2006) Planeación Financiera de Instituciones Educativas, , Medellín, Editorial Uryco Ltda Gómez, M., Montesinos, V., (2012) Revista Innovar, 22 (45), pp. 17-35 González, L., (2003) Revista Internacional Legis de Contabilidad & Auditoría, 13, pp. 13-68 Heald, D., Steel, D., The governance of public bodies in times of austerity (2018) The British Accounting Review, 50 (2), pp. 149-160 Hendriksen, E., (1981) Teoría de la contabilidad, , Uteha, México Editorial Le Pera, A., (2001) Contabilidad y Auditoría, 14 (7), pp. 59-82 Lüder, K., Research in comparative governmental accounting over the last decade – Achievements and problems (2002) Innovations in Governmental Accounting, pp. 1-21. , Montesinos V., Vela J.M., (eds), Boston, Kluwer Academic Publishers, In:, (eds Melo, L., (2005) Borradores de Economia, 350, pp. 1-54 Muda, I., Haris, A., Erlina, H., (2018) Factors of quality of financial report of local government in Indonesia, 126 (1), p. 012067 Nikitin, M., The birth of a modern public sector accounting system in France and Britain and the influence of Count Mollien (2001) Accounting History, 6 (1), pp. 75-101 Ouda, H., Accrual accounting principles and postulations in the public sector: Rhetoric or reality (2007) Public Fund Digest, 6 (1), pp. 39-52 Pineda, N., García, G., Rodríguez, E., (2007) Gestión y Política Pública, 16 (1), pp. 203-236 Pulgarin, H., Cano, J., (2000) Contaduría, 37, pp. 87-125 Radburn, W., Modern audit in the public sector: A collection of thoughts (2007) Public Fund Digest, 6 (1), pp. 59-73 Ryan, B., Scapens, R., Theobald, M., (2002) Research Method and Methodology in Finance and Accounting, , London, Thomson Business Press Saleh, Z., Malaysian governmental accounting: National context and user orientation (2007) International Review of Business Research Papers, 3 (2), pp. 376-384 Sierra, E., Evolución de la normativa contable en Colombia (2001) Revista Innovar, 1 (17), pp. 47-65 Tamayo, A., (2005) La excelencia de los fondos de servicios educativos, , Medellín, Editorial Yeconvé Producciones |
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SAGE Publications Ltd |
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Contaduría Pública |
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Facultad de Ciencias Económicas y Administrativas |
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SAGE Publications Ltd |
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Accounting History |
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Repositorio Institucional Universidad de Medellin |
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20202021-02-05T14:58:06Z2021-02-05T14:58:06Z10323732http://hdl.handle.net/11407/593810.1177/1032373220911113This article examines the official educational institutions in the Municipality of Medellín, focusing on their accounting and budget management and observing their normative development from 1976 to June 2018. The importance of this study lies in clarifying the role that accounting plays in improving the administration of public resources because accounting is adaptable to the educational context. This study concludes that the accounting system in educational establishments has significantly improved as regards administrative and accounting autonomy, thereby impacting the quality and performance of educational services. In summary, a link between accounting and education becomes evident in this historical review. Therefore, the role of state control and monitoring agencies is crucial. © The Author(s) 2020.engSAGE Publications LtdContaduría PúblicaFacultad de Ciencias Económicas y Administrativashttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85084517046&doi=10.1177%2f1032373220911113&partnerID=40&md5=7e84fbc04d905acae92e82c383a8828b(2010) By which the school comptroller is created in the official educational institutions of the Municipality of Medellín. Council of Medellín: Minutes 490Por el cual se crea la Contraloría Escolar en las Instituciones Educativas Oficiales del Municipio de Medellín. Concejo de Medellín: Acta 490, , [,.](1991) Congress of the Republic of Colombia, Constitutional Gazette No. 116 of July 20, 1991Congreso de la República de Colombia. Gaceta Constitucional No 116 de 20 de julio de 1991, , [,](1976) By which the administration of national educational facilities is decentralized and other provisions are issued. Office of the President of the Republic of ColombiaPor el cual se descentraliza la administración de los planteles nacionales de educación y se dictan otras disposiciones. Presidencia de la República de Colombia, , [,](1990) Regulating Article 11 of Special Decree 102 of 1976 on funding administration for the promotion of educational services of national and nationalized educational institutes. Office of the President of the RepublicPor el cual se reglamenta el artículo 11 del decreto extraordinario 102 de 1976 sobre la administración de los fondos de fomento de servicios docentes de los institutos docentes nacionales y nacionalizados. Presidencia de la República de Colombia, , [,](2002) By which articles 11, 12, 13 and 14 of Law 715 of 2001 are partially regulated. Office of the President of the RepublicPor el cual se reglamentan parcialmente los artículos 11, 12, 13 y 14 de la Ley 715 de 2001. Presidencia de la República de Colombia, , [,](1990) By which the school clustering system for educational administration is adopted. Ministry of National EducationPor el cual se adopta el sistema de nuclearización para la administración de la educación. Ministerio de Educación Nacional, , [,](1994) By which the general rules are established for the functioning of the Teacher Service Funds. Office of the President of the RepublicPor el cual se establecen las normas generales para el funcionamiento de los Fondos de Servicios Docentes. Presidencia de la República, , [,](1994) By which the Law 115 of 1994 is partially regulated, in general pedagogical and organizational aspects. Presidency of the RepublicPor el cual se reglamenta parcialmente la Ley 115 de 1994, en los aspectos pedagógicos y organizativos generales. Presidencia de la República, , [,](2008) By which articles 11, 12, 13 and 14 of Act 715 of 2001 are partially regulated in relation to the Educational Services Fund for state educational establishments. Office of the President of the RepublicPor el cual se reglamentan parcialmente los artículos 11, 12, 13 Y 14 de la Ley 715 de 2001 en relación con el Fondo de Servicios Educativos de los establecimientos educativos estatales. Presidencia de la República, , [,](2012) By which the General Statute for Contracting with the Public Administration is regulated and other provisions are issued. Office of the President of the Republic of ColombiaPor el cual se reglamenta el Estatuto General de Contratación de la Administración Pública y se dictan otras disposiciones. Presidencia de la República de Colombia, , [,](2015) Guidance for those regulated for the determination of opening balances and the creation and submission of the first financial statements under the new Regulatory Framework. General Accounting Office of the NationOrientar a los regulados para la determinación de los saldos iniciales y para la elaboración y presentación de los primeros estados financieros bajo el nuevo Marco Normativo. Contaduría General de la Nación, , [,](1993) By which the General Statute for Contracting with the Public Administration is issued. Congress of the Republic of ColombiaPor la cual se expide el Estatuto General de Contratación de la Administración Pública. El Congreso de la República de Colombia, , [,](1994) General Law of Education. Congress of the Republic of ColombiaLey General de Educación. Congreso de la República de Colombia, , [,](1996) By which article 354 of the Political Constitution is developed, the General Accounting Office of the Nation is created as a special administrative unit attached to the Ministry of Finance and Public Credit, and other provisions on the matter are issued. Congress of the republicPor la cual se desarrolla el artículo 354 de la Constitución Política, se crea la Contaduría General de la Nación como una unidad administrativa especial adscrita al Ministerio de Hacienda y Crédito Público, y se dictan otras disposiciones sobre la materia. Congreso de la República, , [,](2001) By which organic norms are dictated in matters of resources and competencies in accordance with articles 151, 288, 356 and 357 (Legislative Act 01 of 2001) of the Political Constitution and other provisions are issued. Congress of the Republic of ColombiaPor la cual se dictan normas orgánicas en materia de recursos y competencias de conformidad con los artículos 151, 288, 356 y 357 (Acto Legislativo 01 de 2001) de la Constitución Política y se dictan otras disposiciones. Congreso de la República de Colombia, , [,](2007) By means of which measures for efficiency and transparency are introduced into Law 80 of 1993, and other general provisions on contracting with Public Resources are issued. Congress of the Republic of ColombiaPor medio de la cual se introducen medidas para la eficiencia y la transparencia en la Ley 80 de 1993 y se dictan otras disposiciones generales sobre la contratación con Recursos Públicos. Congreso de la República de Colombia, , [,](2009) By which the principles and rules of accounting and financial information and information assurance accepted in Colombia are regulated, the competent authorities are indicated, and the procedure for their issuance and the entities responsible for monitoring their compliance are determined. Congress of the Republic of ColombiaPor la cual se regulan los principios y normas de contabilidad e información financiera y de aseguramiento de información aceptados en Colombia, se señalan las autoridades competentes, el procedimiento para su expedición y se determinan las entidades responsables de vigilar su cumplimiento. Congreso de la República de Colombia, , [,](2003) By which the requirements and deadlines are established for the submission of financial, economic and social information to the General Accounting Office of the Nation and other informational requirements. General Accounting Office of the NationPor la cual se establecen los requisitos y plazos para la presentación de la información financiera, económica y social a la Contaduría General de la Nación y otras obligaciones de información. Contador General, de la Nación, , [,](2015) By which the regulatory framework applicable to government entities is incorporated into the Public Accounting Regime, and other provisions are issued. General Accounting Office of the NationPor la cual se incorpora, en el Régimen de Contabilidad Pública, el marco normativo aplicable a entidades de gobierno y se dictan otras disposiciones. Contador General de la Nación, , [,](2018) Educación en cifras, , https://medellin.edu.co/secretaria/educacion-en-cifras?showall=1&start=0, accessed 10 March 2018Behar, D., (2008) Metodología de la Investigación, , Bogotá, Editorial ShalomBonet, J., (2006) Revista ESPE Edición Especial Educación, 51, pp. 92-128Campos, M., Sierra, G., (2006) Revista Española de Historia de la Contabilidad, 3 (4), pp. 4-41Cejudo, G., Ríos, A., (2009) Centro de Investigación y Docencia Económicas, 224, pp. 1-22Chan, J., (2003) Public Money & Management, 23 (1), pp. 13-20(2018) Cartilla tu guía para el ejercicio de las Contralorías Escolares, , Colombia, Centro de Investigación, estudios y análisis (CIEA) de la Contraloría General de MedellínCoronella, S., Antonelli, V., Lombrano, A., A pioneering era of accounting history: The contributions of nineteenth-century Italian literature and its enduring dissemination around the globe (2017) Accounting History, 22 (2), pp. 214-243Dodero, A., Algunas reflexiones sobre contabilidad pública (2001) Revista Innovar, 1 (17), pp. 23-46Edwards, J., Walker, S., (2009) The Routledge Companion to Accounting History, , New York, Taylor & Francis GroupFernández, A., Rodríguez, E., (2011) Revista Española de Historia de la Contabilidad, 8 (14), pp. 50-78Gil, M., (2003) Fondos de Servicios Educativos, , Medellín, Litoimpresos y ServiciosGil, M., Camacho, S., (2006) Planeación Financiera de Instituciones Educativas, , Medellín, Editorial Uryco LtdaGómez, M., Montesinos, V., (2012) Revista Innovar, 22 (45), pp. 17-35González, L., (2003) Revista Internacional Legis de Contabilidad & Auditoría, 13, pp. 13-68Heald, D., Steel, D., The governance of public bodies in times of austerity (2018) The British Accounting Review, 50 (2), pp. 149-160Hendriksen, E., (1981) Teoría de la contabilidad, , Uteha, México EditorialLe Pera, A., (2001) Contabilidad y Auditoría, 14 (7), pp. 59-82Lüder, K., Research in comparative governmental accounting over the last decade – Achievements and problems (2002) Innovations in Governmental Accounting, pp. 1-21. , Montesinos V., Vela J.M., (eds), Boston, Kluwer Academic Publishers, In:, (edsMelo, L., (2005) Borradores de Economia, 350, pp. 1-54Muda, I., Haris, A., Erlina, H., (2018) Factors of quality of financial report of local government in Indonesia, 126 (1), p. 012067Nikitin, M., The birth of a modern public sector accounting system in France and Britain and the influence of Count Mollien (2001) Accounting History, 6 (1), pp. 75-101Ouda, H., Accrual accounting principles and postulations in the public sector: Rhetoric or reality (2007) Public Fund Digest, 6 (1), pp. 39-52Pineda, N., García, G., Rodríguez, E., (2007) Gestión y Política Pública, 16 (1), pp. 203-236Pulgarin, H., Cano, J., (2000) Contaduría, 37, pp. 87-125Radburn, W., Modern audit in the public sector: A collection of thoughts (2007) Public Fund Digest, 6 (1), pp. 59-73Ryan, B., Scapens, R., Theobald, M., (2002) Research Method and Methodology in Finance and Accounting, , London, Thomson Business PressSaleh, Z., Malaysian governmental accounting: National context and user orientation (2007) International Review of Business Research Papers, 3 (2), pp. 376-384Sierra, E., Evolución de la normativa contable en Colombia (2001) Revista Innovar, 1 (17), pp. 47-65Tamayo, A., (2005) La excelencia de los fondos de servicios educativos, , Medellín, Editorial Yeconvé ProduccionesAccounting Historyaccounting in public entitiesaccounting in state educational institutionsColombiaeducation services fundseducational institutionsMedellínDevelopments in accounting and treasury functions in public educational institutions in the Municipality of Medellín, Colombia, since 1976Articleinfo:eu-repo/semantics/articlehttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1Quintero, D.P., Universidad de Medellín, Colombiahttp://purl.org/coar/access_right/c_16ecQuintero D.P.11407/5938oai:repository.udem.edu.co:11407/59382021-02-05 09:58:06.346Repositorio Institucional Universidad de Medellinrepositorio@udem.edu.co |