Ley General de Contabilidad Gubernamental en una IES: Retos y oportunidades

Abstract

The modernization and implementation of systems will always represent a great advance for any institution; in the case of a HEI, the obligation to transparently exercise the resources received from the Federation or the State, generates the need for the development and application of its own technologies that allow compliance with the regulations of the General Law of Governmental Accounting. The purpose of this research work is to highlight the challenges of innovation in a Higher Education Institution (HEI) when introducing Information and Communication Technologies in the implementation of the compliance tasks indicated by the LGCG and the LGTAI for these institutions. The research is descriptive-documentary based on the postulates of the law itself and the scarce literature on the subject. It shows how an HEI has been able to obtain results in such implementation, which must be accompanied by transversal processes, which allow clarity in the direction of the HEI, in addition to the relevance in the exercise of its activities to achieve the same purpose.