Modernización de la gestión pública y su incidencia en el proceso contable de la Municipalidad Distrital de La Esperanza, 2023
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Date
2024
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Universidad Nacional de Trujillo
Abstract
El presente trabajo tuvo por finalidad determinar la incidencia de la Modernización de la Gestión Pública en el Proceso Contable de la Municipalidad Distrital de La Esperanza, 2023. El diseño fue no experimental correlacional, a efecto de averiguar la relación ente la variable dependiente e independiente, se utilizó el método hipotético deductivo y el método analítico sintético. La población y muestra estuvo compuesta por la Municipalidad Distrital de La Esperanza, correspondiendo a un muestreo no probabilístico, se trabajó con la unidad de análisis compuesta por 08 colaboradores de la Sub Gerencia de Contabilidad y documentación involucrada de la Municipalidad Distrital de La Esperanza, 2023. Asimismo, las técnicas aplicadas fueron el análisis documental, la encuesta y la entrevista y los instrumentos empleados fueron la guía de análisis documental, el cuestionario y la guía de entrevista para determinar el grado de aplicación de la modernización de la gestión pública. Finalmente se pudo demostrar que la implementación de la Modernización de la Gestión Pública incide significativamente en el Proceso Contable de la Municipalidad Distrital de La Esperanza, 2023.
ABSTRACT The purpose of this paper was to demonstrate the impact of the Modernization of Public Management on the Accounting Process of the Municipalidad Distrital de La Esperanza, 2023. The design was non-experimental correlational, in order to find out the relationship between the dependent and independent variables, the hypothetical deductive method and the synthetic analytical method were used. The population and sample was made up of the Municipalidad Distrital de La Esperanza, corresponding to a non-probabilistic sampling, we worked with the analysis unit composed of 08 collaborators of the Sub Management of Accounting and documentation involved of the Municipalidad Distrital de La Esperanza, 2023. Likewise, the techniques applied were documentary analysis, survey and interview, and the instruments used were the documentary analysis guide, the questionnaire and the interview guide to determine the degree of implementation of the modernization of public management. Finally, it was possible to demonstrate that the implementation of the Modernization of Public Management has a significant impact on the Accounting Process of the District Municipality of La Esperanza, 2023.
ABSTRACT The purpose of this paper was to demonstrate the impact of the Modernization of Public Management on the Accounting Process of the Municipalidad Distrital de La Esperanza, 2023. The design was non-experimental correlational, in order to find out the relationship between the dependent and independent variables, the hypothetical deductive method and the synthetic analytical method were used. The population and sample was made up of the Municipalidad Distrital de La Esperanza, corresponding to a non-probabilistic sampling, we worked with the analysis unit composed of 08 collaborators of the Sub Management of Accounting and documentation involved of the Municipalidad Distrital de La Esperanza, 2023. Likewise, the techniques applied were documentary analysis, survey and interview, and the instruments used were the documentary analysis guide, the questionnaire and the interview guide to determine the degree of implementation of the modernization of public management. Finally, it was possible to demonstrate that the implementation of the Modernization of Public Management has a significant impact on the Accounting Process of the District Municipality of La Esperanza, 2023.
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Keywords
Gestión pública, Proceso contable, Estados contables