Importance of the Public Accountant in the Management of Port Projects in the City of Cartagena de Indias

The research is focused on observing the importance of the public accountant in the management of port projects of the local docks in the city of Cartagena de Indias. For the present documentary study, a qualitative methodology was considered, which is described as adaptable, which facilitates the d...

Descripción completa

Detalles Bibliográficos
Autores principales: Machado-Licona, Jhorquis, Franco-Blanco, Liliana
Formato: Revistas
Lenguaje:Español
Publicado: EFIM Ediciones 2023
Acceso en línea:http://www.revistaanfibios.org/ojs/index.php/afb/article/view/139
Descripción
Sumario:The research is focused on observing the importance of the public accountant in the management of port projects of the local docks in the city of Cartagena de Indias. For the present documentary study, a qualitative methodology was considered, which is described as adaptable, which facilitates the detailed characterization of the phenomena, from their genesis to their deepest aspects; the adaptability of this methodology provides researchers with the ability to implement different tools to enrich the results of the studies. As a response to the stated objective, "the importance of the public accountant in the management of port projects in the city of Cartagena lies in the fact that he provides assistance and accompaniment regarding the generation, assurance and management of the accounting and financial information produced in the life cycle of the projects from their initiation to their closure, guaranteeing the ethical and responsible treatment of the financial reports of great value for the projects. In addition to the above, the accountant in projects is able to foresee the events and needs that may arise in the future, and also provide possible solutions to such needs.