Fiscal Institutions in Mexico: A Historical Assessment

This article assesses the historical facts of the institutions in charge of observing and controlling public proceeds in Mexico. It will look into the Accounting Tribunal Agency of New Spain in 1524, the High Accounting Agency in 1824, and the High Audit Federation Agency in 2000, as well asrecent r...

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Detalles Bibliográficos
Autor: Acosta Villada, Aurelio
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2013
País:México
Institución:UNIVERSIDAD NACIONAL AUTÓNOMA DE MÉXICO
Repositorio:Estudios Latinoamericanos
Idioma:español
OAI Identifier:oai:ojs.pkp.sfu.ca:article/47323
Acceso en línea:https://revistas.unam.mx/index.php/rel/article/view/47323
Access Level:acceso abierto
Palabra clave:tribunal de cuentas
rendición de cuentas
fiscalización
cuenta pública
corrupción.
accounting tribunals
audits
observation
public proceeds
corruption.
Descripción
Sumario:This article assesses the historical facts of the institutions in charge of observing and controlling public proceeds in Mexico. It will look into the Accounting Tribunal Agency of New Spain in 1524, the High Accounting Agency in 1824, and the High Audit Federation Agency in 2000, as well asrecent reforms of 2009. Today, the government allows, the latter aforementioned agency, more ways of controlling fiscal corruption.