GOVERNMENT ACCOUNTING AS A FACTOR OF INNOVATION IN TRANSPARENCY AND ACCOUNTABILITY IN MÉXICO.

Abstract

In a more pluralistic political system, the transparency of government information is fundamental so that the citizen has the necessary elements that allow him to construct informed and informed judgment on the performance of public officials. It is in this sense that transparency and accountability are elements that potentially enrich the development of a democratic system. The information on the cost of the operation of the public apparatus is the obligatory input to enrich the debate on the evaluation of the government, especially in the international context where the common factor is the scarcity of public resources.

Government accounting is the starting point for generating elements that allow establishing common parameters to qualify the government's performance in terms of financial and accounting performance. To the extent that government accounting data are comparable over time and between different levels of government and can be replicated by third parties, the evaluation of the results obtained by public officials can be effectively supported. Achieving a harmonization between the federal, state and municipal governments opens the possibility for - in a timely manner - to implement actions aimed at improving efficiency that seeks to achieve the goals of each policy and public program.