Resumen

NAULAGUARI TINTIN, María Lucila; VASCONEZ ACUNA, Lenyn Geovanny  y  NARVAEZ ZURITA, Ximena Elizabeth. Strengthening competencies in governmental accounting: challenges and educational strategies. Universidad y Sociedad [online]. 2024, vol.16, n.2, pp. 150-160.  Epub 30-Abr-2024. ISSN 2218-3620.

This study addresses the challenges and educational strategies in governmental accounting capacity building, focusing on the implementation of the International Public Sector Accounting Standards (IPSAS). The objective is to identify the obstacles faced by public sector accounting professionals and to propose educational strategies to overcome them. The qualitative methodology involves a literature review of recognized bases and a focus on the exploration of competencies needed for IPSAS implementation. The results reveal a detailed mapping of essential competencies, innovative educational strategies, and significant challenges, such as resistance to change and lack of training. The need for a comprehensive approach and specific educational programs is highlighted. In conclusion, effective IPSAS implementation requires addressing resistance to change, improved training, and technology integration to ensure accurate and transparent government financial reporting.

Palabras clave : Training; Accounting; Technology; Information; Standards.

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