Transparency, public accountability and community finance in Ecuador

Main Article Content

Brenda Elizabeth Oña-Sinchiguano
Ketty del Rocío Hurtado-García
Mayra Elizabeth García-Bravo

Abstract

The purpose of this research is to study and analyze the effect of transparency and public responsibility in community financial management in the province of Tungurahua. The method used in this research is descriptive and verification. The object of this research is the application of transparency, public responsibility and financial management of the Pilahuin community. The results of the study indicate that transparency and public accountability affect the management of the village's finances, either partially, jointly or simultaneously.

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How to Cite
Oña-Sinchiguano, B., Hurtado-García, K., & García-Bravo, M. (2021). Transparency, public accountability and community finance in Ecuador. 593 Digital Publisher CEIT, 6(2-2), 289-298. https://doi.org/10.33386/593dp.2021.2-2.604
Section
Finance
Author Biographies

Brenda Elizabeth Oña-Sinchiguano, Universidad Técnica de Cotopaxi - Ecuador

Master in Accounting Management and Corporate Finance, Accounting and Auditing Engineer CPA Teacher of the Bachelor's Degree in Accounting and Auditing at the Technical University of Cotopaxi, PhD student in Accounting Sciences at the University of Los Andes. The line of research related to the accounting area is Administration and Economics for Human and Social Development.

Ketty del Rocío Hurtado-García, Universidad Técnica de Cotopaxi - Ecuador

Master in Accounting and Auditing, Certified Public Accountant, Professor of the Bachelor's Degree in Accounting and Auditing at the Technical University of Cotopaxi, currently a PhD student in Accounting Sciences at the University of Los Andes. The line of research related to the accounting area is Administration and Economics for Human and Social Development.

Mayra Elizabeth García-Bravo, Universidad Técnica de Cotopaxi - Ecuador

Master in Accounting and Auditing Engineering in Business Management.

Research Professor of the Accounting and Auditing Career at the Technical University of Cotopaxi, a line of research related to the accounting area is Administration and Economics for Human and Social Development.

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