CAPIC REVIEW

Journal of Accounting, Auditing and Business Management

ISSN 0718-4662

logo revista Capic Review
Vol. 23 (2025): CAPIC REVIEW
Essays

Public Sector Accounting in Argentina: Challenges and Prospects Related to New Technologies

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  • Lucas Roberto Fenoglietto,
  • María Sol Montenegro
Lucas Roberto Fenoglietto
Universidad Nacional de La Matanza
DOI: https://doi.org/10.35928/cr.vol23.2025.237
Categories

Published 2025-09-20

Keywords

  • Public Sector,
  • Public Accounting,
  • Public Administration,
  • Public Financial Management,
  • New Technologies

How to Cite

Fenoglietto, L. R., & María Sol. (2025). Public Sector Accounting in Argentina: Challenges and Prospects Related to New Technologies. CAPIC REVIEW, 23, 1–14. https://doi.org/10.35928/cr.vol23.2025.237

Copyright (c) 2025 Lucas Roberto Fenoglietto, María Sol Montenegro

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Abstract

The public accounting system in Argentina is crucial for the development of the public sector and the efficient administration of state resources. This essay provides a thorough examination of the challenges that public accounting cope with in Argentina, addressing current regulations and recent reforms. By studying legislation and the evolution of accounting systems in the public sector, this essay identifies key areas in need of improvement, such as digitizing processes and training accounting personnel. The analysis’s main conclusions are highlighted, including specific recommendations, such as implementing integrated financial management systems and improving public audits. These actions would significantly contribute to administrative efficiency and transparency in the management of state resources.

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