{"id":"https://openalex.org/W7202201259","doi":"https://doi.org/10.66473/rcmg.v7i2.1409","title":"Contabilidad gubernamental, transparencia y rendici\u00f3n de cuentas en el uso de recursos p\u00fablicos","display_name":"Contabilidad gubernamental, transparencia y rendici\u00f3n de cuentas en el uso de recursos p\u00fablicos","publication_year":2026,"publication_date":"2026-08-08","ids":{"openalex":"https://openalex.org/W7202201259","doi":"https://doi.org/10.66473/rcmg.v7i2.1409"},"language":"es","primary_location":{"id":"doi:10.66473/rcmg.v7i2.1409","doi":"https://doi.org/10.66473/rcmg.v7i2.1409","is_oa":true,"landing_page_url":"https://doi.org/10.66473/rcmg.v7i2.1409","pdf_url":"https://revista.gnerando.org/revista/index.php/RCMG/article/download/1409/1443","source":{"id":"https://openalex.org/S4387291235","display_name":"Revista Cient\u00edfica Multidisciplinar G-nerando","issn_l":"2806-5905","issn":["2806-5905","3121-3022"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Cient\u00edfica Multidisciplinar G-nerando","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W7202201259"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://revista.gnerando.org/revista/index.php/RCMG/article/download/1409/1443","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5092394313","display_name":"Erika Paola Mora Alvarrac\u00edn","orcid":"https://orcid.org/0000-0001-8218-6918","observed_orcids":["https://orcid.org/0000-0001-8218-6918"]},"institutions":[{"id":"https://openalex.org/I4210087785","display_name":"Universidad Cat\u00f3lica de Cuenca","ror":"https://ror.org/0036b6n81","country_code":"EC","type":"education","lineage":["https://openalex.org/I4210087785"]}],"countries":["EC"],"is_corresponding":false,"raw_author_name":"Erika Paola Mora Alvarrac\u00edn","raw_affiliation_strings":["Universidad Cat\u00f3lica de Cuenca"],"raw_orcid":"https://orcid.org/0000-0001-8218-6918","affiliations":[{"raw_affiliation_string":"Universidad Cat\u00f3lica de Cuenca","institution_ids":["https://openalex.org/I4210087785"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5085335692","display_name":"Rolando Patricio Andrade-Amoroso","orcid":"https://orcid.org/0000-0002-6078-3487","observed_orcids":["https://orcid.org/0000-0002-6078-3487"]},"institutions":[{"id":"https://openalex.org/I4210087785","display_name":"Universidad Cat\u00f3lica de Cuenca","ror":"https://ror.org/0036b6n81","country_code":"EC","type":"education","lineage":["https://openalex.org/I4210087785"]}],"countries":["EC"],"is_corresponding":false,"raw_author_name":"Rolando Patricio Andrade Amoroso","raw_affiliation_strings":["Universidad Cat\u00f3lica de Cuenca"],"raw_orcid":"https://orcid.org/0000-0002-6078-3487","affiliations":[{"raw_affiliation_string":"Universidad Cat\u00f3lica de Cuenca","institution_ids":["https://openalex.org/I4210087785"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210087785"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"7","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.7099999785423279,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.7099999785423279,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.11680000275373459,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.04390000179409981,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/public-accounting","display_name":"public accounting","score":0.6980000138282776},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.7710000276565552},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.9710000157356262},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.9679999947547913},{"id":"https://openalex.org/keywords/public-resource-management","display_name":"public resource management","score":0.7730000019073486},{"id":"https://openalex.org/keywords/social-control","display_name":"social control","score":0.6359999775886536},{"id":"https://openalex.org/keywords/rural-parishes","display_name":"rural parishes","score":0.7360000014305115},{"id":"https://openalex.org/keywords/budget-planning-and-control","display_name":"budget planning and control","score":0.6349999904632568},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.5139999985694885},{"id":"https://openalex.org/keywords/accounting-information-systems","display_name":"accounting information systems","score":0.4959999918937683},{"id":"https://openalex.org/keywords/cuenca-canton","display_name":"Cuenca canton","score":0.7879999876022339}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.6542999744415283},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.44130000472068787},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.30550000071525574},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.28630000352859497},{"id":"https://openalex.org/C2985829316","wikidata":"https://www.wikidata.org/wiki/Q26084","display_name":"Access to information","level":3,"score":0.21819999814033508},{"id":"https://openalex.org/C549774020","wikidata":"https://www.wikidata.org/wiki/Q851147","display_name":"Welfare economics","level":1,"score":0.21240000426769257},{"id":"https://openalex.org/C195319763","wikidata":"https://www.wikidata.org/wiki/Q106652107","display_name":"Requisition","level":2,"score":0.1981000006198883},{"id":"https://openalex.org/C2780257099","wikidata":"https://www.wikidata.org/wiki/Q65089289","display_name":"Risk Control","level":3,"score":0.19189999997615814},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.1873999983072281},{"id":"https://openalex.org/C108759981","wikidata":"https://www.wikidata.org/wiki/Q788590","display_name":"Authorization","level":2,"score":0.17440000176429749}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.66473/rcmg.v7i2.1409","doi":"https://doi.org/10.66473/rcmg.v7i2.1409","is_oa":true,"landing_page_url":"https://doi.org/10.66473/rcmg.v7i2.1409","pdf_url":"https://revista.gnerando.org/revista/index.php/RCMG/article/download/1409/1443","source":{"id":"https://openalex.org/S4387291235","display_name":"Revista Cient\u00edfica Multidisciplinar G-nerando","issn_l":"2806-5905","issn":["2806-5905","3121-3022"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Cient\u00edfica Multidisciplinar G-nerando","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.66473/rcmg.v7i2.1409","doi":"https://doi.org/10.66473/rcmg.v7i2.1409","is_oa":true,"landing_page_url":"https://doi.org/10.66473/rcmg.v7i2.1409","pdf_url":"https://revista.gnerando.org/revista/index.php/RCMG/article/download/1409/1443","source":{"id":"https://openalex.org/S4387291235","display_name":"Revista Cient\u00edfica Multidisciplinar G-nerando","issn_l":"2806-5905","issn":["2806-5905","3121-3022"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Cient\u00edfica Multidisciplinar G-nerando","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.8999999761581421}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7202201259.pdf","grobid_xml":"https://content.openalex.org/works/W7202201259.grobid-xml"},"referenced_works_count":16,"referenced_works":["https://openalex.org/W3108151724","https://openalex.org/W4294012873","https://openalex.org/W4388142670","https://openalex.org/W4391014695","https://openalex.org/W4391515754","https://openalex.org/W4399558724","https://openalex.org/W4399726490","https://openalex.org/W4399726493","https://openalex.org/W4401060672","https://openalex.org/W4401569069","https://openalex.org/W4402550041","https://openalex.org/W4405027794","https://openalex.org/W4409545154","https://openalex.org/W4410352490","https://openalex.org/W4410765066","https://openalex.org/W4415176197"],"related_works":["https://openalex.org/W7215791480","https://openalex.org/W4408020713","https://openalex.org/W4410361759","https://openalex.org/W4412054582","https://openalex.org/W4402218105","https://openalex.org/W3215198759","https://openalex.org/W7214345238","https://openalex.org/W4404428174","https://openalex.org/W7133243953","https://openalex.org/W7015807936"],"abstract_inverted_index":{"Esta":[0],"investigaci\u00f3n":[1],"tuvo":[2],"el":[3,34,97],"objetivo":[4],"de":[5,9,29,44,64,74,79,91,110,131,147,174,185,194,196,232,239,242,248,250],"analizar":[6],"la":[7,10,24,27,40,62,124,159,166,204,230,237],"funci\u00f3n":[8],"contabilidad":[11,121,160,205],"p\u00fablica":[12,215],"en":[13,26,39],"los":[14,30,80,104,175,180,246],"Gobiernos":[15],"Aut\u00f3nomos":[16],"Descentralizados":[17],"Parroquiales":[18],"Rurales":[19],"del":[20,36,99,172,189],"cant\u00f3n":[21],"Cuenca":[22],"para":[23,103,165,211,236,244],"eficiencia":[25],"administraci\u00f3n":[28,214],"recursos":[31,176],"p\u00fablicos":[32],"y":[33,42,69,71,94,118,123,129,151,168,171,192,219,234],"fortalecimiento":[35],"control":[37,149,169],"social,":[38],"transparencia":[41,125],"rendici\u00f3n":[43,130,249],"cuentas.":[45],"Se":[46],"realiz\u00f3":[47,108],"un":[48,138,162],"estudio":[49],"con":[50,144],"enfoque":[51],"mixto,":[52],"no":[53],"experimental,":[54],"transversal,":[55],"correlacional.":[56],"La":[57],"informaci\u00f3n":[58,145],"fue":[59],"levantada":[60],"mediante":[61,96],"aplicaci\u00f3n":[63],"encuestas":[65],"a":[66,72,77,89],"21":[67],"secretarios-tesoreros":[68],"contadores,":[70],"trav\u00e9s":[73,90],"entrevistas":[75,155],"semiestructuradas":[76],"presidentes":[78],"GAD":[81,181],"parroquiales.":[82],"Los":[83,112],"datos":[84,105],"cuantitativos":[85],"obtenidos":[86],"fueron":[87],"analizados":[88],"estad\u00edstica":[92],"descriptiva":[93],"correlacional":[95],"uso":[98,173],"programa":[100],"estad\u00edstico":[101],"SPSS;":[102],"cualitativos":[106],"se":[107,201,224],"an\u00e1lisis":[109],"contenido.":[111],"resultados":[113],"mostraron":[114],"una":[115,208,213],"relaci\u00f3n":[116],"positiva":[117],"significativa":[119],"entre":[120],"gubernamental":[122,206],"(r":[126,133],"=":[127,134],"0.946)":[128],"cuentas":[132,251],"0.960),":[135],"ya":[136],"que":[137,158,203,223],"adecuado":[139],"manejo":[140],"contable":[141],"permite":[142],"contar":[143],"financiera":[146],"calidad,":[148],"institucional":[150],"confianza":[152],"ciudadana.":[153],"Las":[154],"tambi\u00e9n":[156],"confirmaron":[157],"es":[161,207],"importante":[163],"soporte":[164],"planificaci\u00f3n":[167],"presupuestario":[170],"p\u00fablicos.":[177],"Sin":[178],"embargo,":[179],"parroquiales":[182],"presentan":[183],"problemas":[184],"actualizaci\u00f3n":[186],"normativa,":[187],"capacitaci\u00f3n":[188],"talento":[190],"humano":[191],"modernizaci\u00f3n":[193],"sistemas":[195],"informaci\u00f3n.":[197],"En":[198],"este":[199],"sentido,":[200],"concluye":[202],"herramienta":[209],"estrat\u00e9gica":[210],"generar":[212],"m\u00e1s":[216],"transparente,":[217],"eficiente":[218],"responsable,":[220],"por":[221],"lo":[222],"sugiere":[225],"mejorar":[226],"las":[227],"capacidades":[228],"t\u00e9cnicas,":[229],"implementaci\u00f3n":[231],"tecnolog\u00edas,":[233],"normas":[235],"homogeneizaci\u00f3n":[238],"Normas":[240],"Internacionales":[241],"Contabilidad":[243],"fortalecer":[245],"procesos":[247]},"counts_by_year":[],"updated_date":"2026-11-14T11:04:58.165337","created_date":"2026-08-12T00:00:00"}