La evolución de los métodos contables y su influencia dentro de las empresas del sector público en Ecuador.

Abstract

The financial information provided by entities belonging to the public sector is determined by accounting methods that adequately reflect the information belonging to an accounting cycle and consequently be able to carry out the decision-making process in an appropriate manner. The objective of this paper is to explain the evolution of accounting methods and how they influence the operations of companies belonging to the public sector. To achieve it, a qualitative type of research was carried out based on relevant information that allowed determining the relationship between accounting methods and how they influence the financial activities of a public body.