Public Acounting and Budget Transparency: Evaluation ofthe Financial Performance of the GADs

Abstract

The role of public accounting in budget transparency and its influence on the evaluation of the financial performance of Decentralized Autonomous Governments, seeks to understand how to improve transparency in the management of public resources, allowing citizens and control bodies to properly supervise their use. Methodologically, an
exhaustive review of financial reports issued by the GADs was carried out, where the main findings reveal that public accounting in accordance with regulations tends to have an improvement in terms of budget transparency, reducing vulnerability in the control and management of public resources. Likewise, it will be observed that the GADs that implement more rigorous accounting practices tend to present better financial performance indicators