This article examines the official educational institutions in the Municipality of Medellín, focusing on their accounting and budget management and observing their normative development from 1976 to June 2018. The importance of this study lies in clarifying the role that accounting plays in improving the administration of public resources because accounting is adaptable to the educational context. This study concludes that the accounting system in educational establishments has significantly improved as regards administrative and accounting autonomy, thereby impacting the quality and performance of educational services. In summary, a link between accounting and education becomes evident in this historical review. Therefore, the role of state control and monitoring agencies is crucial.

中文翻译：

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自 1976 年以来哥伦比亚麦德林市公共教育机构会计和财务职能的发展

本文考察了麦德林市的官方教育机构，重点是它们的会计和预算管理，并观察了它们从 1976 年到 2018 年 6 月的规范发展。这项研究的重要性在于阐明会计在改善公共管理方面的作用。资源，因为会计可以适应教育背景。本研究得出的结论是，教育机构的会计制度在行政和会计自主权方面得到了显着改善，从而影响了教育服务的质量和绩效。总之，在这次历史回顾中，会计和教育之间的联系变得明显。因此，国家控制和监测机构的作用至关重要。