The modernization of the financial administration and the reform of the Costa Rican government

Abstract

THE AUTHOR ESTABLISHES THE RELATIONSHIP BETWEEN THE REFORM OF THE STATE AND THE MODERNIZATION OF THE FINANCIAL ADMINISTRATION, WHERE ACCOUNTABILITY AND TRANSPARENCY ARE THE PILLARS OF THE FORMER. HE ALSO POINTS OUT THE FUNDAMENTAL ELEMENTS OF THE LATTER AND THE GENERAL ASPECTS OF THIS PROCESS THAT HAS RECENTLY BEGUN IN COSTA RICA.