Government Accounting Harmonization, the case of Mexico, the European Union and Peru

This research work addresses the Government Accounting Harmonization and its purpose, which is to establish the general criteria of Government Accounting and standardize the issuance of financial information by public entities. The objectives of Accounting Harmonization are: To facilitate decision-making; Homogeneity of financial information; Establishment of norms for the efficient management of public spending; Registration of operations in an automatic, harmonious way, specific to accounting operations, however the advances in Harmonization between Mexico, the European Union and Peru are compared, it should be noted that accountability and international standards are increasingly relevant issues In 2021, a document review method was used and the results that reflect differences between the progress status of Harmonization in each country are contrasted.