Open AccessThe role of the economic sciences professional in the budgetary cycle
Author(s) -
Carla Eleonora Catellani,
Roxana Valeria Reinaudi
Publication year - 2020
Publication title -
perspectivas de las ciencias económicas y jurídicas
Language(s) - English
Resource type - Journals
eISSN - 2545-8566
pISSN - 2250-4087
DOI - 10.19137/perspectivas-2021-v11n1a11
Subject(s) - scope (computer science) , bachelor , statement of work , work (physics) , actuary , intervention (counseling) , business cycle , accounting , public administration , political science , economics , engineering , actuarial science , computer science , law , macroeconomics , psychology , mechanical engineering , psychiatry , programming language
In this paper, the intervention of the economics professional in the different stages of the budget cycle will be addressed. The professional in economic sciences to whom we refer, is the one established in 1973 in law 20.488 (public accountant, bachelor of administration, bachelor of economics and actuary), who has an active role in the administration of the public sector more precisely in its intervention in the budget cycle. The scope of the study of this cycle is made up of different stages that, although they are specified successively within the same cycle, at the same time overlapping with the stages of the previous and subsequent cycles in time. In these stages one of the main instruments of any democratic State is specified: the public budget will have as many definicions as ways of looking at it. The work is complemented by a description of professional performance in them and the importance of interdisciplinary work.