No. 9 (2018): TRASCENDER, CONTABILIDAD Y GESTIÓN

In its ninth edition, the journal Trascender, Accounting and Management presents a substantial volume, beginning with research that analyzes harassment and discrimination in companies listed on the Spanish Stock Exchange as of December 2015. This is followed by an article demonstrating the role of accountability in combating corruption. The next article develops a study on the performance of the use of federal resources by municipalities in the Río Sonora region. Continuing, the work highlights the origin and development of accounting standards with an emphasis on the standardization of public expenditure records. In the essays section, a review of the characteristics of professionalization of superior auditing entities in Mexico is presented. A second essay explores concepts of Transparency, Accountability, and Open Government as proposals for access to information. Finally, the process of financial audits conducted by the Superior Institute of Auditing and Taxation is presented as a mechanism for governmental economic control.