Bibliographic citations
Álvarez, M., Soberón, G. (2021). Rendición de cuentas por viáticos y su incidencia en la liquidez de la unidad ejecutora 0831 – gobierno regional la libertad, año 2019. [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/7194
Álvarez, M., Soberón, G. Rendición de cuentas por viáticos y su incidencia en la liquidez de la unidad ejecutora 0831 – gobierno regional la libertad, año 2019. [Tesis]. PE: Universidad Privada Antenor Orrego; 2021. https://hdl.handle.net/20.500.12759/7194
@misc{renati/379024,
title = "Rendición de cuentas por viáticos y su incidencia en la liquidez de la unidad ejecutora 0831 – gobierno regional la libertad, año 2019.",
author = "Soberón Vera, Gracia María",
publisher = "Universidad Privada Antenor Orrego",
year = "2021"
}
The purpose of the thesis was to determine the incidence of per diem accountability on the liquidity of the Executing Unit 0831 of the La Libertad Regional Government in 2019. Two techniques were used, such as; the documentary analysis, and the interview; The documentary analysis was carried out to the Statement of Financial Position as of December 31, 2019, together with the Accounting Note: Expenses Paid in Advance, also to the Statement of Financial Position as of September 30, 2020, and the interview was conducted with the head of the per diem area of the Accounting Sub Management. The design we use in our research is explanatory, which will be carried out with the manipulation of variables to measure their effects, looking for causes and events. It was concluded that there are various inconveniences regarding the presentation of the accountability report, there is a list of commissioners who are not up to date on said reports, through financial liquidity reasons it was shown that the entity does not have cash on hand and banks to meet their obligations, showing that the lack of accountability affects the liquidity of the entity. Likewise, to verify the hypothesis, a comparison was made between both statements of financial position, as of December 31, 2019 and September 30, 2020, verifying that the rendering of accounts for travel expenses affects the liquidity of the entity . Finally, through the actions proposed, it was possible to improve the efficiency in the process of accountability, benefiting the EU 0831 of the La Libertad Regional Government.
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