Armonización e implementación de los estándares internacionales de contabilidad en Colombia
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Fecha
2009
Autores
Vieda Quintero, Gustavo
Gómez López, Nancy
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
La Contabilidad, es una disciplina social, ligada a la información y al movimiento financiero y administrativo de una entidad; actividad ésta que debe realizarse a partir de un pensamiento crítico y analítico, integral e interdisciplinario, capaz de establecer relaciones significativas y horizontes de sentido entre cada uno de los acontecimientos o conjuntos de eventos que se vienen dando en la sociedad actual. A su vez, todo conocimiento que tenga algún contacto con el mundo o que se proponga analizar una parte de la realidad, cualquiera que sea su naturaleza, está estructurada por teoría y práctica.- La contabilidad tiene su propio campo teórico-práctico, las teorías, por ejemplo, son respuestas racionales que los científicos construyen para describir, explicar y, hasta donde sea posible, predecir un conjunto de hechos o fenómenos de un campo determinado de la realidad. Buscan, pues, explicar hechos o acontecimientos determinados dentro de un marco de referencia espacio-temporal específico.
Este proyecto de investigación, toca temas importantes en la Contaduría, como son los estándares internacionales de contabilidad y la conveniencia de una implementación armonizada de ellos en Colombia, donde se adopta una postura crítica para evaluar el enfoque de las Normas Internacionales de Contabilidad; sirviéndonos de los desarrollos de la teoría contable y el control, íntimamente relacionados con la teoría avanzada de gestión y la económica. De igual manera, identificando las fortalezas y debilidades específicas del esquema regulatorio internacional, pues la utilidad de las normas internacionales para proveer información a los mercados financieros, no garantiza su utilidad y beneficio al interior de las empresas, en ámbitos como la productividad, ni su capacidad para lograr diversos objetivos y propósitos que le son propios a la contabilidad.; máxime después de los recientes pero sucesivos escándalos vividos en los medios financieros internacionales, principalmente estadounidenses pero con repercusión mundial, relativos a la permisibilidad de contabilización contenidas en las normas nacionales de Estados Unidos y de algunos países europeos, así como de las normas internacionales de contabilidad, y a la poca o ninguna calidad ética mostrada por algunas de las grandes firmas auditoras, defensoras y propulsoras del modelo NIC, y la desregulación promovida desde las barreras neoliberales por cuanto una adopción de normas o estándares internacionales contables, atendiendo los requerimientos de diversos organismos internacionales que impulsan dinámicas globalizantes como lo es la OMC, el ALCA para las Américas y los distintos tratados de libre comercio; resultando apropiado decir que el tema de los Estándares Internacionales de Contabilidad, es crucial para la globalización de la economía Colombiana; sin tener en cuenta las particularidades económicas y políticas de Colombia, pero hay que dimensionar el punto de las distancias que existen entre la regulación y la teoría e investigación contables, las cuales han sido siempre amplias, pues en el proceso regulatorio, las pugnas políticas preponderan y se hacen visibles, tomándose como connaturales más que en la
dinámica académica
The Accounting, is a social discipline, ligature to the information and the financial and administrative movement of an organization; activity this one that must be realized from a thought critical and analytical, integral and interdisciplinary, able to establish significant relations and horizons of sense between each one of the events or sets of events that come giving in the present society. As well, all knowledge that has some contact with the world or that sets out to analyze a part of the reality, whatever its nature, is structured by practical theory and. - The accounting has its own theoretical-practical field, the theories, for example, are rational answers that the scientists construct to describe, to explain and, to where it is possible, to predict a set of facts or phenomena of a determined field of the reality. They look for, then, to explain facts or events determined within a specific frame of spatio-temporal reference. This project of investigation, touches important subjects in the Accountant's office, as they are the international standards of accounting and the convenience of an implementation harmonized of them in Colombia, where a critical position is adopted to evaluate the approach of the International standards of accountancy; serving as the developments of the countable theory and the control to us, intimately related to the theory management outpost and the economic one. Of equal way, identifying the strengths and specific weaknesses of international the regulatory scheme, because the utility of the international norms to provide information to the financial markets, does not guarantee its utility and benefit to the interior of the companies, in scopes like the productivity, nor its capacity to achieve diverse objectives and intentions that are to him own to the accounting. ; especially after the recent but successive scandals lived in the average international financiers, mainly American but with world-wide repercussion, regarding the permisibilidad of accounting contained in the national norms of the United States and some European countries, as well as of the international standards of accountancy, and little or any ethical quality shown by some of the great companies propulsive auditors, defenders and of the model NIC, and the deregulation promoted from the neoliberal barriers inasmuch as a countable adoption of norms or international standards, taking care of the requirements of diverse international organisms that impel dynamic globalizantes as it is it the WTO, the ALCA for the Americas and the different Free Trade Agreement; turning out appropriate to say that the subject of the International Standards of Accounting, is crucial for the globalization of the Colombian economy; without considering the economic and political particularitities of Colombia, but it is necessary to determine the proportions the point of the distances that exist between the regulation and the countable theory and investigation, which have been always ample, because in the regulatory process, the political struggles predominate and they become visible, taking itself like conatural more than in academic dynamics
The Accounting, is a social discipline, ligature to the information and the financial and administrative movement of an organization; activity this one that must be realized from a thought critical and analytical, integral and interdisciplinary, able to establish significant relations and horizons of sense between each one of the events or sets of events that come giving in the present society. As well, all knowledge that has some contact with the world or that sets out to analyze a part of the reality, whatever its nature, is structured by practical theory and. - The accounting has its own theoretical-practical field, the theories, for example, are rational answers that the scientists construct to describe, to explain and, to where it is possible, to predict a set of facts or phenomena of a determined field of the reality. They look for, then, to explain facts or events determined within a specific frame of spatio-temporal reference. This project of investigation, touches important subjects in the Accountant's office, as they are the international standards of accounting and the convenience of an implementation harmonized of them in Colombia, where a critical position is adopted to evaluate the approach of the International standards of accountancy; serving as the developments of the countable theory and the control to us, intimately related to the theory management outpost and the economic one. Of equal way, identifying the strengths and specific weaknesses of international the regulatory scheme, because the utility of the international norms to provide information to the financial markets, does not guarantee its utility and benefit to the interior of the companies, in scopes like the productivity, nor its capacity to achieve diverse objectives and intentions that are to him own to the accounting. ; especially after the recent but successive scandals lived in the average international financiers, mainly American but with world-wide repercussion, regarding the permisibilidad of accounting contained in the national norms of the United States and some European countries, as well as of the international standards of accountancy, and little or any ethical quality shown by some of the great companies propulsive auditors, defenders and of the model NIC, and the deregulation promoted from the neoliberal barriers inasmuch as a countable adoption of norms or international standards, taking care of the requirements of diverse international organisms that impel dynamic globalizantes as it is it the WTO, the ALCA for the Americas and the different Free Trade Agreement; turning out appropriate to say that the subject of the International Standards of Accounting, is crucial for the globalization of the Colombian economy; without considering the economic and political particularitities of Colombia, but it is necessary to determine the proportions the point of the distances that exist between the regulation and the countable theory and investigation, which have been always ample, because in the regulatory process, the political struggles predominate and they become visible, taking itself like conatural more than in academic dynamics
Descripción
Palabras clave
Contaduría, Regulación, Teoría