Template-Type: ReDIF-Article 1.0
Author-Name: Ricardo J. M. Pahlen Acuña
Author-Workplace-Name: Facultad de Ciencias Económicas. Universidad de Buenos Aires. Argentina. Facultad de Ciencias Económicas. Universidad Nacional de La Plata. Argentina.
Author-Name: Ana M. Campo
Author-Workplace-Name: Facultad de Ciencias Económicas. Universidad de Buenos Aires. Argentina. Facultad de Ciencias Económicas. Universidad Nacional de La Plata. Argentina. 
Title: Accesibilidad y transparencia en la información pública gubernamental
Abstract: It  is  interpreted  that  government  information  must  be  exposed  to  the  legislature, the  control  bodies  and  the  citizens  in  order  to  be  accountable  for  what  has  been  done  and must  allow,  among  other  aspects,  the  management  evaluation  of  those  who  have  the responsibility of managing resources. In  our  opinion,  there  is  a  very  important  relationship  between  transparency  in accountability   and   governance.   We   emphasize   the   importance   of   incorporating   better corporate  governance  practices  in  the  public  sector,  as  a generator  of  management  control and  risk  administration  in  decision  making  at  the  central  government  level,  as  well  as  in state-owned companies.It  is  for  this  reason  that  it  is  confusing  to  find,  on  one  hand,  regulations  emanating from  the  Ministry  of  Finance  of  the  Nation  (Resolution  25/95  of  the  SH)  that  defines  assets using  obsolete  concepts,  which  ignore  the  natural  and  cultural  heritage.  On  the  other hand, the  Investment  Account  itself  refers  to  transparency  in  accountability  and  also  explains  the concepts   that   allow   different   users   to   generate   the   necessary   capacities   for   the understanding  and  analyzing  public  accounts,  for  whose  preparation,  ignore  a  significant heritage.Although   in   a   Constitutional   State,   transparency   through   access   to   public information  is  considered  one  of  the  mainstays  of  the  democratic  and  republican  system, from  preliminary  investigations,  it  comes  up  the  lack  of  integrity  in  the  information  by  not presenting the natural and cultural heritage in the Investment Account. It is the hypothesis of this study, that from the regulations that refer to the right of public information and financial administration and the control systems of the national public sector, among others, the need to incorporate advances in doctrine and accounting technology arises, in order to contribute to the accessibility and transparency of government public information. It is the objective to help  in  the  adequacy  and/or  the  updating  of  public  government  information  regarding natural  and  cultural  heritage  to improve  its  accessibility  and  transparency  and,  thereby, contribute to objectively discovering the potential of the country.A  theoretical  investigation  is  carried  out.  It  is  taken  into  account  that  the definition of assets of Resolution 25/95 of the Ministry of Finance of the Nation should be updated and, among  others,  the  right  to  access  public  information  (Law  No.  27,275  Right  to  Public Information  and  Law  No.  25,831  on  the  regime  of  free  access  to  public  environmental information);  governance  and  natural  and  cultural  heritage  (Law  No.  24,156  on  Financial Administration and Control Systems of the National Public Sector, guidelines of the Economic Commission for Latin America and the Caribbean -CEPAL-and the Organization for Economic Cooperation  and  Development -OECD-)  and  the  normative  political  principles  answerability and   enforcement   are   selected.   Critical   and   comparative   analyzes   are   performed   and conclusions  are  inferred.  Among  the  conclusions  it  is  expressed  that  the  construction  of  a bridge  between current  regulations  and  the  most  advanced  criteria  in  terms  of  recognition, measurement and exposure of assets for the Public Sector is required, respecting at all times the  spirit  that  should  govern  Government  Accounting  to  represent  the  economic  and  social reality of the respective States.
Classification-JEL: M48
Keywords: Governance,  Government  public  information,  Accessibility  and  transparency, Natural and cultural heritage.
Journal: Proyecciones
Pages: 1-12
Issue: 13
Number: 2
Year: 2019
Month: January-December
DOI: https://doi.org/10.24215/26185474e001
File-URL: https://revistas.unlp.edu.ar/proyecciones/article/view/9314
File-Format: Application/pdf
Handle: RePEc:lap:proyec:2