Methodology to determine the evolution of the implementation process of the International Financial Reporting Standards: the case of the small and medium businesses of Bogotá

In the midst of an opening economic politics, trade treaties and foreign investment, new changes have emerged in which accounting rules are included, the financial information and the assurance of the information, who now accept the International Financial Reporting Standards. Recognizing the import...

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Autores Principales: Escobar Ávila, María Elena, Alba Cabañas, Marisleidy
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Facultad de Contaduría Pública 2020
Acceso en línea:https://revistas.uexternado.edu.co/index.php/contad/article/view/6635
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recordtype ojs
spelling ojs-article-66352021-10-06T18:38:00Z Methodology to determine the evolution of the implementation process of the International Financial Reporting Standards: the case of the small and medium businesses of Bogotá Metodología para determinar la evolución del proceso de implementación de las Normas Internacionales de Información Financiera: el caso de las pymes de Bogotá Escobar Ávila, María Elena Alba Cabañas, Marisleidy Information assurance; financial information; methodological instrument; accounting rules; diagnostic methodology aseguramiento de la información; información financiera; instrumento metodológico; normas contables; metodología de diagnóstico In the midst of an opening economic politics, trade treaties and foreign investment, new changes have emerged in which accounting rules are included, the financial information and the assurance of the information, who now accept the International Financial Reporting Standards. Recognizing the importance attributed to the International Financial Reporting Standards – (small and medium businesses), in this research, a methodological instrument is constructed that, articulated with a diagnostic methodology, allows us to measure the process of evolution that the International Financial Information Standard has had in 44 small and medium businesses in the City of Bogotá. To achieve this objective, the interpretive research approach is used. The results of this investigation show that, although there are conditions for the adoption of this rule in companies, there is a need to increase actions like management sensitization, the implementation schedule and the staff training in this process. En medio de una política económica de apertura, tratados comerciales e inversión extranjera han surgido nuevos cambios en los que se incluyen las normas contables, la información financiera y el aseguramiento de la información, que ahora se acogen a las Normas Internacionales de Información Financiera. Reconociendo la impor-tancia atribuida a las Normas Internacionales de Información Financiera - pymes, en esta investigación se construye un instrumento metodológico que, articulado con una metodología de diagnóstico, permite medir el proceso de evolución que ha tenido la Norma Internacional de Información Financiera en 44 pequeñas y medianas empresas de Bogotá. Para lograr este objetivo se utiliza el enfoque de investigación interpretativo. Los resultados de esta investigación demuestran que existen las condiciones para la adopción de esta norma en las empresas, pero se necesitan aumentar acciones como sensibilización gerencial, cronograma de implementación y la capitación del personal de apoyo en este proceso. Facultad de Contaduría Pública 2020-06-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/html application/xml https://revistas.uexternado.edu.co/index.php/contad/article/view/6635 Apuntes Contables; No. 26 (2020): Julio-Diciembre; 127-144 Apuntes Contables; Núm. 26 (2020): Julio-Diciembre; 127-144 2619-4899 1657-7175 spa https://revistas.uexternado.edu.co/index.php/contad/article/view/6635/8975 https://revistas.uexternado.edu.co/index.php/contad/article/view/6635/9209 https://revistas.uexternado.edu.co/index.php/contad/article/view/6635/9353 Derechos de autor 2020 María Elena Escobar Ávila, Marisleidy Alba Cabañas
institution Universidad Externado de Colombia
collection OJS
language Español (Spanish)
format Artículo (Article)
author Escobar Ávila, María Elena
Alba Cabañas, Marisleidy
spellingShingle Escobar Ávila, María Elena
Alba Cabañas, Marisleidy
Methodology to determine the evolution of the implementation process of the International Financial Reporting Standards: the case of the small and medium businesses of Bogotá
author_facet Escobar Ávila, María Elena
Alba Cabañas, Marisleidy
author_sort Escobar Ávila, María Elena
title Methodology to determine the evolution of the implementation process of the International Financial Reporting Standards: the case of the small and medium businesses of Bogotá
title_short Methodology to determine the evolution of the implementation process of the International Financial Reporting Standards: the case of the small and medium businesses of Bogotá
title_full Methodology to determine the evolution of the implementation process of the International Financial Reporting Standards: the case of the small and medium businesses of Bogotá
title_fullStr Methodology to determine the evolution of the implementation process of the International Financial Reporting Standards: the case of the small and medium businesses of Bogotá
title_full_unstemmed Methodology to determine the evolution of the implementation process of the International Financial Reporting Standards: the case of the small and medium businesses of Bogotá
title_sort methodology to determine the evolution of the implementation process of the international financial reporting standards: the case of the small and medium businesses of bogotá
description In the midst of an opening economic politics, trade treaties and foreign investment, new changes have emerged in which accounting rules are included, the financial information and the assurance of the information, who now accept the International Financial Reporting Standards. Recognizing the importance attributed to the International Financial Reporting Standards – (small and medium businesses), in this research, a methodological instrument is constructed that, articulated with a diagnostic methodology, allows us to measure the process of evolution that the International Financial Information Standard has had in 44 small and medium businesses in the City of Bogotá. To achieve this objective, the interpretive research approach is used. The results of this investigation show that, although there are conditions for the adoption of this rule in companies, there is a need to increase actions like management sensitization, the implementation schedule and the staff training in this process.
publisher Facultad de Contaduría Pública
publishDate 2020
url https://revistas.uexternado.edu.co/index.php/contad/article/view/6635
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score 12,131701