La metodología contable de los recursos naturales y los estados financieros razonables en el sector público

Abstract

The research work called: "The Accounting Methodology of Natural Resources and Reasonable Financial Statements in the Public Sector"; whose problem has been identified in the lack of preparation and reasonable presentation of the financial statements of the entities of the Public Sector. This problem is expressed in the following question: How does the accounting methodology of natural resources influence the preparation and presentation of the reasonable financial statements of the Public Sector? Given the problem, the solution is proposed through the formulation of the hypothesis: If the accounting methodology of natural resources is technically correct; then, it significantly influences the preparation and presentation of the reasonable financial statements of the Public Sector. This work has been oriented to the following objective: Determine the influence of the accounting methodology of natural resources in the preparation and presentation of the reasonable financial statements of the Public Sector. The investigation is of applied type; from the descriptive-explanatory level; the descriptive and inductive methods were used. The design was non-experimental. The population was composed of 135 people and the sample consisted of 100 people. The type of sampling applied was probabilistic sampling. The techniques used for the data collection were the surveys. The instrument used was the questionnaire. The following techniques of information analysis were applied: documentary analysis, inquiry, data reconciliation, tabulation, graphic comprehension. The following data processing techniques were applied: ordering and classification, manual registration, computerized process with Excel and computerized process with SPSS. The most important result is that 81 percent of respondents accept that if the accounting methodology of natural resources is technically correct; then, it significantly influences the preparation and presentation of the reasonable financial statements of the Public Sector.