Contabilidad de las empresas de servicios públicos
avances en la literatura
DOI:
https://doi.org/10.18041/1900-0642/criteriolibre.2024v22n41.11686Palabras clave:
Contabilidad regulatoria, Usuarios, Empresas reguladas, comisiones reguladorasResumen
La información financiera homogeneizada bajo la aprobación y aplicación de las Normas Internacionales de Información Financiera no satisface las necesidades de todos los contextos y usuarios de la información financiera. La industria de servicios públicos domiciliarios (ESPD), tiene cualidades particulares que implican ciertos usos de la contabilidad financiera, la cual no solamente sirve para producir informes para la toma de decisiones de los inversionistas, sino, que también es utilizada en el establecimiento de tarifas y en los procesos de inspección y vigilancia en la prestación de los servicios. Esto es clave, pues los servicios que prestan son de interés público, necesarios para el bienestar de la sociedad. Este artículo hace una revisión sistemática de la literatura, para Identificar y sistematizar las definiciones otorgadas, los usuarios identificados y los temas abordados en la investigación sobre la Contabilidad de las Empresas de Servicios Públicos Domiciliarios (CESPD), esto es importante dado los procesos de estandarización de la contabilidad hacia las necesidades de los usuarios del mercado de capitales, cuestión que podría resurgir dilemas que han sido debatidos anteriormente en la literatura. Los resultados muestran una reflexión conceptual e interpretativa sobre los avances de investigación en CESPD, las discusiones inacabadas y la importancia de la contabilidad para la disminución de la asimetría de la información a los distintos usuarios de la industria de los servicios públicos domiciliarios, así como, la necesidad de divulgar más información adecuada a las necesidades particulares de la gestión, de la regulación de las ESPD y de otros usuarios como la ciudadanía, el Estado y los reguladores, lo que puede no estar en consonancia con los procesos de estandarización bajo las NIIF.
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