Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones

Autores
Czubarski, Ana María; Paprocki, Letizia Mariel; Ramírez, Alejandra María Lorena; Villamayor Nercolini, Mariana
Año de publicación
2023
Idioma
inglés
Tipo de recurso
artículo
Estado
versión publicada
Descripción
Fil: Czubarski, Ana María. Universidad Nacional de Misiones. Facultad de Ciencias Económicas; Argentina.
Fil: Paprocki, Letizia Mariel. Universidad Nacional de Misiones. Facultad de Ciencias Económicas; Argentina.
Fil: Ramírez, Alejandra María Lorena. Universidad Nacional de Misiones. Facultad de Ciencias Económicas; Argentina.
Fil: Villamayor Nercolini, Mariana. Universidad Nacional de Misiones. Facultad de Ciencias Económicas; Argentina.
Currently, municipalities are in a stage of institutional strengthening addressing different tools to improve their management. Although they advance in different topics, in general they focus on aspects of legality control aimed to comply the required rendering of accounts. A good internal control implementation would contribute to an improvement in management, presenting benefits both for these organizations and for the citizenship. This article intends to address the current situation of internal control in small municipalities, from the survey and analysis of the second category municipalities of the province of Misiones, Argentina, in order to know through quiz of municipal accountants, what activities are carried out in this area and carry out an analysis of different aspects that could be improved in the light of good practices of this type of control. These municipalities are taken as the unit of analysis since, being small and having a reduced administrative structure, they allow us to know the reality of the small municipalities of the country, the conclusions being applicable to the latter.
Materia
Internal control
Municipalities
Management
Nivel de accesibilidad
acceso abierto
Condiciones de uso
Atribución-NoComercial-CompartirIgual 4.0 Internacional
Repositorio
Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)
Institución
Universidad Nacional de Misiones
OAI Identificador
oai:rid.unam.edu.ar:20.500.12219/5167
Acceder
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spelling Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of MisionesCzubarski, Ana MaríaPaprocki, Letizia MarielRamírez, Alejandra María LorenaVillamayor Nercolini, MarianaInternal controlMunicipalitiesManagementFil: Czubarski, Ana María. Universidad Nacional de Misiones. Facultad de Ciencias Económicas; Argentina.Fil: Paprocki, Letizia Mariel. Universidad Nacional de Misiones. Facultad de Ciencias Económicas; Argentina.Fil: Ramírez, Alejandra María Lorena. Universidad Nacional de Misiones. Facultad de Ciencias Económicas; Argentina.Fil: Villamayor Nercolini, Mariana. Universidad Nacional de Misiones. Facultad de Ciencias Económicas; Argentina.Currently, municipalities are in a stage of institutional strengthening addressing different tools to improve their management. Although they advance in different topics, in general they focus on aspects of legality control aimed to comply the required rendering of accounts. A good internal control implementation would contribute to an improvement in management, presenting benefits both for these organizations and for the citizenship. This article intends to address the current situation of internal control in small municipalities, from the survey and analysis of the second category municipalities of the province of Misiones, Argentina, in order to know through quiz of municipal accountants, what activities are carried out in this area and carry out an analysis of different aspects that could be improved in the light of good practices of this type of control. These municipalities are taken as the unit of analysis since, being small and having a reduced administrative structure, they allow us to know the reality of the small municipalities of the country, the conclusions being applicable to the latter.Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración2023-06-23info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501info:ar-repo/semantics/articuloapplication/pdfapplication/pdf397 KBhttps://hdl.handle.net/20.500.12219/5167enginfo:eu-repo/semantics/altIdentifier/urn/https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/803/843info:eu-repo/semantics/altIdentifier/doi/https://doi.org/10.36995/j.visiondefuturo.2023.27.02.002.eninfo:eu-repo/semantics/openAccessAtribución-NoComercial-CompartirIgual 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-sa/4.0/reponame:Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)instname:Universidad Nacional de Misiones2025-10-16T10:46:46Zoai:rid.unam.edu.ar:20.500.12219/5167instacron:UNAMInstitucionalhttps://rid.unam.edu.ar/Universidad públicahttps://www.unam.edu.ar/https://rid.unam.edu.ar/oai/rsnrdArgentinaopendoar:2025-10-16 10:46:46.506Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) - Universidad Nacional de Misionesfalse
dc.title.none.fl_str_mv Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones
title Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones
spellingShingle Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones
Czubarski, Ana María
Internal control
Municipalities
Management
title_short Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones
title_full Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones
title_fullStr Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones
title_full_unstemmed Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones
title_sort Internal control proposal for municipalities based on the survey and analysis of second category municipalities in the province of Misiones
dc.creator.none.fl_str_mv Czubarski, Ana María
Paprocki, Letizia Mariel
Ramírez, Alejandra María Lorena
Villamayor Nercolini, Mariana
author Czubarski, Ana María
author_facet Czubarski, Ana María
Paprocki, Letizia Mariel
Ramírez, Alejandra María Lorena
Villamayor Nercolini, Mariana
author_role author
author2 Paprocki, Letizia Mariel
Ramírez, Alejandra María Lorena
Villamayor Nercolini, Mariana
author2_role author
author
author
dc.subject.none.fl_str_mv Internal control
Municipalities
Management
topic Internal control
Municipalities
Management
dc.description.none.fl_txt_mv Fil: Czubarski, Ana María. Universidad Nacional de Misiones. Facultad de Ciencias Económicas; Argentina.
Fil: Paprocki, Letizia Mariel. Universidad Nacional de Misiones. Facultad de Ciencias Económicas; Argentina.
Fil: Ramírez, Alejandra María Lorena. Universidad Nacional de Misiones. Facultad de Ciencias Económicas; Argentina.
Fil: Villamayor Nercolini, Mariana. Universidad Nacional de Misiones. Facultad de Ciencias Económicas; Argentina.
Currently, municipalities are in a stage of institutional strengthening addressing different tools to improve their management. Although they advance in different topics, in general they focus on aspects of legality control aimed to comply the required rendering of accounts. A good internal control implementation would contribute to an improvement in management, presenting benefits both for these organizations and for the citizenship. This article intends to address the current situation of internal control in small municipalities, from the survey and analysis of the second category municipalities of the province of Misiones, Argentina, in order to know through quiz of municipal accountants, what activities are carried out in this area and carry out an analysis of different aspects that could be improved in the light of good practices of this type of control. These municipalities are taken as the unit of analysis since, being small and having a reduced administrative structure, they allow us to know the reality of the small municipalities of the country, the conclusions being applicable to the latter.
description Fil: Czubarski, Ana María. Universidad Nacional de Misiones. Facultad de Ciencias Económicas; Argentina.
publishDate 2023
dc.date.none.fl_str_mv 2023-06-23
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://purl.org/coar/resource_type/c_6501
info:ar-repo/semantics/articulo
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/20.500.12219/5167
url https://hdl.handle.net/20.500.12219/5167
dc.language.none.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv info:eu-repo/semantics/altIdentifier/urn/https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/803/843
info:eu-repo/semantics/altIdentifier/doi/https://doi.org/10.36995/j.visiondefuturo.2023.27.02.002.en
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
Atribución-NoComercial-CompartirIgual 4.0 Internacional
http://creativecommons.org/licenses/by-nc-sa/4.0/
eu_rights_str_mv openAccess
rights_invalid_str_mv Atribución-NoComercial-CompartirIgual 4.0 Internacional
http://creativecommons.org/licenses/by-nc-sa/4.0/
dc.format.none.fl_str_mv application/pdf
application/pdf
397 KB
dc.publisher.none.fl_str_mv Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
publisher.none.fl_str_mv Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
dc.source.none.fl_str_mv reponame:Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)
instname:Universidad Nacional de Misiones
reponame_str Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)
collection Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)
instname_str Universidad Nacional de Misiones
repository.name.fl_str_mv Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) - Universidad Nacional de Misiones
repository.mail.fl_str_mv
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