ELECTORAL CAMPAIGN ACCOUNTING: COMPARATIVE EXPERIENCE BETWEEN CHILE AND COLOMBIA
CONTABILIDAD DE CAMPAÑA ELECTORAL : EXPERIENCIA COMPARADA ENTRE CHILE Y COLOMBIA
| dc.creator | Gallardo Loaiza, José Antonio | |
| dc.date | 2022-12-29 | |
| dc.date.accessioned | 2023-03-08T17:33:29Z | |
| dc.date.available | 2023-03-08T17:33:29Z | |
| dc.identifier | https://revistas.uv.cl/index.php/IACE/article/view/3574 | |
| dc.identifier | 10.22370/riace.2022.11.1.3574 | |
| dc.identifier.uri | https://revistaschilenas.uchile.cl/handle/2250/222810 | |
| dc.description | The purpose of the following article is to compare various variables that encompass the accounting regime applied to control financing and spending in the electoral campaign, between Chile and Colombia as South American countries, due to the similarity they present in advances in this matter. This is done from the conceptual framework and the comparative experience, through a narrative and explanatory approach, where the set of comparable variables is analyzed in order to conclude the points or advances with which Chile should commit itself. facing the near future. Finally, a proposal of lines of research was opened, which would be beneficial to continue advancing in developing this incipient electoral accounting science. | en-US |
| dc.description | El siguiente artículo tiene por finalidad comparar diversas categorías que engloban al régimen contable aplicado para el control del financiamiento y gasto en la campaña electoral, entre Chile y Colombia como p íses sudamericanos, debido a la similitud que presentan en avances de dicha materia. Ello, se efectúa a partir del marco de referencia conceptual y la experiencia comparada, a través de un enfoque narrativo y explicativo, donde se analizan el conjunto de variables comparables con la finalidad de concluir los puntos o avances con los que, Chile debería comprometerse de cara al futuro próximo. Finalmente, se apertura una propuesta de líneas de investigación, las cuales resultarían beneficiosas para continuar avanzando en desarrollar esta incipiente ciencia contable electoral. | es-ES |
| dc.format | application/pdf | |
| dc.language | spa | |
| dc.publisher | Universidad de Valparaíso | es-ES |
| dc.relation | https://revistas.uv.cl/index.php/IACE/article/view/3574/3339 | |
| dc.rights | http://creativecommons.org/licenses/by-nc/4.0 | es-ES |
| dc.source | Revista de Investigación Aplicada en Ciencias Empresariales; Vol. 11 Núm. 1 (2022) | es-ES |
| dc.source | 0719-9910 | |
| dc.source | 0719-3084 | |
| dc.subject | Electoral Accounting Regime | en-US |
| dc.subject | Electoral Campaign Accounting | en-US |
| dc.subject | Electoral Campaign Financing and Expenditure | en-US |
| dc.subject | Simplified Electoral Accounting | en-US |
| dc.subject | Régimen Contable Electoral | es-ES |
| dc.subject | Contabilidad de Campaña Electoral | es-ES |
| dc.subject | Financiamiento y Gasto de Campaña Electoral | es-ES |
| dc.subject | Contabilidad Simplificada Electoral | es-ES |
| dc.title | ELECTORAL CAMPAIGN ACCOUNTING: COMPARATIVE EXPERIENCE BETWEEN CHILE AND COLOMBIA | en-US |
| dc.title | CONTABILIDAD DE CAMPAÑA ELECTORAL : EXPERIENCIA COMPARADA ENTRE CHILE Y COLOMBIA | es-ES |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion |