Control Environment as Support of Actions to Endogenize Transparency in One Public Entity of Mexico.

Authors

  • Mary Carmen Milán Espinosa Escuela Superior de Comercio y Administración, Unidad Santo Tomás, IPN, Ciudad de México, México.

DOI:

https://doi.org/10.60583/gypp.v33i2.8269

Keywords:

information flow, communication process, leadership, identification with the entity, organizational structure, knowledge sharing

Abstract

Transparency, a value that must be built through organizational actions, is a chal­lenge commonly faced by public administration. This challenge is addressed through spe­cific actions embedded in the control environment, which become part of the routine and behavior of every public official to establish a constant flow of information within and outside an entity. To gather information supporting the above, a tool was designed (semi-structured interviews) and applied to eight public officials. The results revealed actions within their control environment dynamics, highlighting the interaction that gives organizational meaning to endogenize transparency. This exploration of actions not only opens up new possibilities for making a profound change in organizational culture, starting from managerial levels, but also instills hope and optimism for a more transparent public administration. It underscores the importance of addressing individual and organizational aspects, paving the way for a more transparent future. As a result, this research not only contributes to the development of investigations focused on analyzing the control environment in public organizations but also provides a beacon of hope for public administration professionals and policymakers.

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Author Biography

Mary Carmen Milán Espinosa, Escuela Superior de Comercio y Administración, Unidad Santo Tomás, IPN, Ciudad de México, México.

Es candidata a doctora en Gestión y Políticas de Inno­vación del Instituto Politécnico Nacional en México. Con maestría en Gestión Pública Aplicada y contador público por el Instituto Tecnológico y de Estudios Superiores de Monterrey. Cuenta con más de treinta años de experiencia en el ejercicio profesional independiente, en particular auditando entidades de la administración pública en Mé­xico en el Despacho Milán Brito, donde, desde 2011, se desempeña como socia direc­tora. Además, es socia del Colegio de Contadores Públicos de México, donde ha colaborado con distintas publicaciones en materia de control interno y auditoría guber­namental. Actualmente, es presidenta de la Comisión de Investigación en Contabilidad y Auditoría Gubernamental del mismo Colegio, donde se promueven investigaciones y publicaciones en materia de contabilidad y auditoría gubernamental.

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Published

2024-09-27
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How to Cite

Milán Espinosa, Mary Carmen. 2024. “Control Environment As Support of Actions to Endogenize Transparency in One Public Entity of Mexico”. Gestión Y Política Pública 33 (2):39-66. https://doi.org/10.60583/gypp.v33i2.8269.

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Gestión y Organización (Management and Organization)

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