Bibliographic citations
Tananta, J., Linarez, Y. (2023). La Contabilidad Gubernamental y su efecto en la Gestión del Presupuesto Institucional de la Municipalidad Distrital de Morales, año 2019 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5163
Tananta, J., Linarez, Y. La Contabilidad Gubernamental y su efecto en la Gestión del Presupuesto Institucional de la Municipalidad Distrital de Morales, año 2019 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5163
@misc{renati/1055429,
title = "La Contabilidad Gubernamental y su efecto en la Gestión del Presupuesto Institucional de la Municipalidad Distrital de Morales, año 2019",
author = "Linarez Valles, Yovanka Dianira",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
Governmental Accounting and its effect on the Management of the Institutional Budget of the District Municipality of Morales, year 2019. The research entitled Governmental Accounting and its effect on the Institutional Budget Management of the District Municipality of Morales, year 2019, was of the basic and quantitative type, with an explanatory design and non-experimental level. The population was estimated at 16 people from the accounting and administrative area, as well as all the information on governmental accounting and the institutional budget that constitute the census sample. The techniques used were the survey and documentary analysis, the instruments were the questionnaire and the documentary analysis form. The results detail that the level of implementation of governmental accounting in the District Municipality of Morales, year 2019, is regular, where the weighted value is 5.6% for Never, Sometimes with 47.6% and Always with 46.8%. Regarding the management of the Institutional Budget, it is deficient under the criteria of expenditure efficiency, with an executed value of 67.2%, and the source of financing directly collected resources represent 17.51% and 7.3% of the total budgeted, respectively. It is concluded that there is a significant effect of Governmental Accounting on the Institutional Budget Management of the District Municipality of Morales, year 2019; determined by the Chi-square test, where X2c =8.8152 is greater than X2t= 7.814, demonstrating that the variables present interdependence between them.
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