Public Accounting as a Mechanism of Legitimacy and Power
Abstract
This article analyzes the relationship between public accounting and its political use as a tool for legitimacy, within the framework of public economics. Although accounting is often perceived as a neutral process, it has an economic impact. This study addresses this dynamic by analyzing the relationship between fiscal governance, opacity, and accounting manipulation. Using an analytical-critical approach, grounded in theories of political economy and legitimacy, the paper evaluates how these practices affect accountability. The findings show that corruption and the manipulation of financial information weaken institutional trust, perpetuate inequality, and generate citizen apathy. The study contributes to the literature on governance by identifying key institutional actions to guarantee transparency, strengthen audits, and promote effective citizen participation.
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References
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