Abstract

MAGIORANO, Yamila Ethel. Presupuesto de las universidades nacionales argentinas: Normas, responsabilidades y transparencia. Escr. Contab. Adm. [online]. 2018, vol.9, n.1, pp. 61-82. ISSN 1853-2055.

The budget of national universities in Argentina is analyzed, with an emphasis on how information is presented so that easy access guarantees transparency in the handling of public funds. First, the main rules of the economic-financial regime of the publicly managed National University System are revised; then official websites are reviewed in order to determine how much budgetary information universities show, and finally the civil, administrative and criminal responsibilities of the public agents involved are examined. It is concluded that there is clear, abundant legislation, therefore no action is required in that regard. However, it was evidenced that official websites do not show what funds universities have available, how they invest them, or which people or companies they hire; which makes public financial management less transparent.

Keywords : national universities; budget; transparency; rules; responsibilities.