La potestad discrecional, el control y la quiebra de empresas públicas: estudio de caso de TAME EP y su gestión financiera en el periodo 2011- 2020
This paper addresses the discretionary power in the bankruptcy of the public company TAME EP, focused on its financial management and the impact it had on the management of financial processes, which led to the decision of the Executive Decree (D.E. 1061, 2020) for its liquidation, affecting the leg...
Kaydedildi:
| Yazar: | |
|---|---|
| Materyal Türü: | other |
| Baskı/Yayın Bilgisi: |
2022
|
| Konular: | |
| Online Erişim: | http://repositorio.iaen.edu.ec/handle/24000/6558 |
| Etiketler: |
Etiketle
Etiket eklenmemiş, İlk siz ekleyin!
|
Etiketle | Özet: | This paper addresses the discretionary power in the bankruptcy of the public company TAME EP, focused on its financial management and the impact it had on the management of financial processes, which led to the decision of the Executive Decree (D.E. 1061, 2020) for its liquidation, affecting the legitimacy of the previous administrations in decision-making and administrative control. Based on primary and secondary data, it is observed that, during the analysis period, the TAME- EP administration had poor quality control in the operational areas, associated with administrative discretion, which brought about operational problems, omission in compliance with aeronautical security, lack of prevention programs and non-compliance with the presentation of the financial statements and balance sheets that the control organisms required for their evaluation and follow-up. As well as the excess of personnel in the operational and administrative areas, affecting the payroll of servers. The mixed method was used, based on the [VL1] explanatory research through the revision of the base and primary information data, at the same time qualitative through research with techniques carried out such as interviews with both former TAME EP servers, as well as current ones. officials of TAM EP "In Liquidation", determining and evaluating the effects of the discretionary protest that affected the internal financial control standards, that is, under the airline's internal procedures, NEC (Ecuadorian Accounting Standards) and IFRS's (International Accounting Standards). Financial Information), which complicated the reliability of the figures at the time of their analysis. |
|---|