Management accounting in governmental entities: tools for efficient management

Abstract

This article analyzes the role of management accounting in governmental entities as a fundamental tool for efficient and transparent management. Based on a solid theoretical framework, specific accounting procedures applied in the public sector are examined and their effectiveness in decision making is evaluated. The methodology used includes a documentary analysis and interviews with government accounting experts. The results highlight the importance of implementing administrative accounting tools that promote accountability and resource optimization. Finally, it is concluded that proper administrative accounting is key to improving operational efficiency in governmental entities and to strengthening citizen confidence in public management.