Evaluación del cumplimiento de las normativas contables en el Hospital Alfredo Noboa Montenegro de la ciudad de Guaranda, año 2024.
The objective of this study was to evaluate the level of compliance with accounting regulations at the Alfredo Noboa Montenegro Hospital in the city of Guaranda during the year 2024. The hypothesis considered was that such compliance is affected by internal factors such as lack of staff training, in...
সংরক্ষণ করুন:
| প্রধান লেখক: | |
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| অন্যান্য লেখক: | |
| বিন্যাস: | bachelorThesis |
| প্রকাশিত: |
2025
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| বিষয়গুলি: | |
| অনলাইন ব্যবহার করুন: | https://dspace.ueb.edu.ec/handle/123456789/8784 |
| ট্যাগগুলো: |
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ট্যাগ যুক্ত করুন | সংক্ষিপ্ত: | The objective of this study was to evaluate the level of compliance with accounting regulations at the Alfredo Noboa Montenegro Hospital in the city of Guaranda during the year 2024. The hypothesis considered was that such compliance is affected by internal factors such as lack of staff training, insufficient internal controls, and technological limitations. A mixed-method approach was used, with a non-experimental, cross-sectional, and descriptive design. Surveys were conducted with financial staff, along with semi-structured interviews, and documentary analysis of financial statements and audits. The results revealed recurring non-compliance issues, such as delayed submission of financial reports, incorrect application of accounting principles, lack of regular audits, and limited technical training. These shortcomings undermine institutional transparency, efficiency, and credibility. The hypothetical-deductive method was employed to validate the hypothesis through a comparison between the theoretical framework and empirical data obtained. The study concludes that the hospital has made partial progress in adopting accounting regulations but still faces significant challenges. It is recommended to strengthen internal controls, provide continuous training to accounting personnel, and modernize financial management technology tools to achieve full and effective implementation of the standards. These actions will help improve accountability and ensure a more transparent and efficient management of public resources. |
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