Publicación: Los sesgos cognitivos en la función de control fiscal: la naturaleza humana, un aspecto a considerar
| dc.contributor.author | Rojas Arias, Juan Camilo | spa |
| dc.date.accessioned | 2021-01-29 13:57:11 | |
| dc.date.accessioned | 2022-09-08T13:46:55Z | |
| dc.date.available | 2021-01-29 13:57:11 | |
| dc.date.available | 2022-09-08T13:46:55Z | |
| dc.date.issued | 2021-01-29 | |
| dc.description.abstract | Los estudios sobre la influencia de los caminos heurísticos y sesgos cognitivos en el desarrollo de las funciones públicas, específicamente en el desarrollo del control y vigilancia fiscal, son de desarrollo ínfimo en Colombia. En consecuencia, el objetivo del presente artículo es realizar un análisis descriptivo sobre los principales hallazgos que marcan el estudio sobre la arquitectura de las decisiones humanas, en el marco del control y vigilancia fiscal en Colombia. Para este objetivo, se realizará especial énfasis en decantar la estructura del control y vigilancia fiscal y algunos resultados de su gestión que permitan detectar los efectos invisibles de algunos caminos heurísticos y sesgos sobre el proceso de adopción de decisiones en desarrollo del control fiscal. | spa |
| dc.description.abstract | Studies on the influence of heuristic pathways and cognitive biases in the development of public functions, specifically in the development of fiscal control and surveillance are underdeveloped in Colombia. Consequently, the objective of this article is to carry out a descriptive analysis on the main findings that mark the study on the architecture of human decisions, demarcating them within the framework of fiscal control. For this objective, special emphasis will be placed on settling the structure of fiscal control and surveillance and some results. This analysis will detect the invisible effects of some heuristic paths and biases on the decision-making process in development of fiscal control. | eng |
| dc.format.mimetype | application/pdf | spa |
| dc.identifier.doi | 10.18601/01236458.n53.06 | |
| dc.identifier.eissn | 2346-2078 | |
| dc.identifier.issn | 0123-6458 | |
| dc.identifier.uri | https://bdigital.uexternado.edu.co/handle/001/8360 | |
| dc.identifier.url | https://doi.org/10.18601/01236458.n53.06 | |
| dc.language.iso | spa | spa |
| dc.publisher | Departamento de Derecho Económico | spa |
| dc.relation.bitstream | https://revistas.uexternado.edu.co/index.php/contexto/article/download/7091/9637 | |
| dc.relation.citationedition | Núm. 53 , Año 2020 : Enero-Junio | spa |
| dc.relation.citationendpage | 126 | |
| dc.relation.citationissue | 53 | spa |
| dc.relation.citationstartpage | 103 | |
| dc.relation.ispartofjournal | Con-texto | spa |
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| dc.rights | Juan Camilo Rojas Arias - 2021 | spa |
| dc.rights.accessrights | info:eu-repo/semantics/openAccess | spa |
| dc.rights.coar | http://purl.org/coar/access_right/c_abf2 | spa |
| dc.rights.uri | https://creativecommons.org/licenses/by-nc-sa/4.0/ | spa |
| dc.source | https://revistas.uexternado.edu.co/index.php/contexto/article/view/7091 | spa |
| dc.subject | Fiscal Control; | eng |
| dc.subject | Cognitive Biases; | eng |
| dc.subject | Fiscal Management | eng |
| dc.subject | Control fiscal; | spa |
| dc.subject | Sesgos cognitivos; | spa |
| dc.subject | Gestión fiscal | spa |
| dc.title | Los sesgos cognitivos en la función de control fiscal: la naturaleza humana, un aspecto a considerar | spa |
| dc.title.translated | Los sesgos cognitivos en la función de control fiscal: la naturaleza humana, un aspecto a considerar | eng |
| dc.type | Artículo de revista | spa |
| dc.type.coar | http://purl.org/coar/resource_type/c_6501 | spa |
| dc.type.coar | http://purl.org/coar/resource_type/c_6501 | spa |
| dc.type.coarversion | http://purl.org/coar/version/c_970fb48d4fbd8a85 | spa |
| dc.type.content | Text | spa |
| dc.type.driver | info:eu-repo/semantics/article | spa |
| dc.type.local | Journal article | eng |
| dc.type.redcol | http://purl.org/redcol/resource_type/ARTREF | spa |
| dc.type.version | info:eu-repo/semantics/publishedVersion | spa |
| dspace.entity.type | Publication |