Resumo

ORTIZ PANIAGUA, María Luz; GAMEZ ADAME, Luís Carlos  e  JOYA ARREOLA, Roberto. General Law of Government Accounting, Effects on Public Universities in Mexico. Rev retos [online]. 2016, vol.10, n.1, pp. 35-48. ISSN 2306-9155.

Some of the main effects of the General Law of Government Accounting on Mexican public universities are assessed in a case study of the Costa Sur College, University of Guadalajara, which is a good example of the processes taking place in every higher education center in the country. Additionally, it has an experienced staff, with professional expertise in financial accounting. The main purpose of accounting is to provide useful and timely information for decision making, a critical process in universities, as success and accomplishment of government projects and policies, and development strategies, are associated with the quality of decisions made by executives. On line survey was the technique applied. As a result of the analysis, the application of the law was slow due to bureaucracy, as it took excessive time to achieve the expected teaching, research and extracurricular results, with the ensuing increase in opportunity costs, and decreased university process management.

Palavras-chave : government accounting; General Law of Government Accounting; public universities.

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