Efectos de la adopción de las normas internacionales de información financiera para las pequeñas y medianas entidades en la toma de decisiones de financiación de las PYMES constructoras del departamento del Atlántico
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Fecha
2018
Autores
Yarzagaray, José Luis
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
El presente estudio se orientó a determinar los cambios y analizar los efectos de las diferencias en los estados financieros por la adopción de las Normas Internacionales de Información Financiera para pequeñas y medianas entidades (NIIF para las PYMES) en la toma de decisiones de financiación al interior de las pymes constructoras del Departamento del Atlántico
El abordaje del problema inicia con la revisión y entendimiento de los marcos normativos, continúa con la determinación de las diferencias y culmina con el análisis de los cambios y su impacto en las decisiones de financiación. Los pilares normativos, sobre los cuales se fundamentó el estudio fueron la Ley 1314 de 2009, por medio del cual se regulan los principios y normas de contabilidad e información financiera y de aseguramiento de información aceptados en Colombia, se señalan las autoridades competentes, el procedimiento para su expedición y se determinan las entidades responsables de vigilar su cumplimiento, el decreto 2649 de 1993 como marco normativo contable precedente, y el nuevo marco normativo contable, expedido mediante el decreto 3022 de 2013.
Para su desarrollo, la investigación se abordó desde un enfoque cualitativo, enmarcada en el paradigma postpositivista y el modelo documental, porque se basó en un proceso sistemático de recolección, organización, interpretación y análisis de documentos, en cuanto a su diseño de investigación se consideró como bibliográfico no experimental, al no manipularse la categoría de estudio. Como técnicas de recolección de la información se utilizaron la observación documental y la observación participante. La técnicas de análisis de los datos utilizada fue el análisis de contenido, con enfoque en la deducción y a través de una profunda reflexión se obtuvieron los resultados. En el marco del enfoque y metodología utilizadas, el proyecto puede entenderse como el estudio y análisis de los resultados reales de las pymes constructoras del departamento del Atlántico, orientados desde distintas perspectivas y momentos, comparados con los objetivos, planes y proyectos empresariales, tanto a corto, mediano y largo plazo. Al finalizar se pudo constatar que la adopción de un lenguaje contable común a nivel internacional, demandara de las pymes constructoras una adecuada estructura organizacional y funcional, dinámica y flexible que le permitirá ser más competitiva.
The present study was oriented to determine the changes and analyze the effects of those differences in the decision making of financing within the construction SMEs of the Department of the Atlantic with the adoption of the International Financial Reporting Standards for small and medium-sized entities (IFRS for SMEs). The approach of the problem begins with the revision and understanding of the normative frameworks, continues the determination of the differences and culminates with the analysis of the changes and their impact on financing decisions. The normative pillars, on which the study was based, were Law 1314 of 2009, by means of which the principles and rules of accounting and financial information and of information assurance accepted in Colombia are regulated, the competent authorities are indicated, the procedure for issuance and the entities responsible for overseeing compliance are determined, Decree 2649 of 1993 as the preceding accounting normative framework, and the new accounting regulatory framework, issued by decree 3022 of 2013. For its development, the investigation was addressed from a qualitative approach, framed in the post-positivist paradigm and the documentary model, because it was based on a systematic process of collection, organization, interpretation and analysis of documents, in terms of its research design it was considered as non-experimental bibliography, since the category was not manipulated in study. As information gathering techniques, documentary observation and participant observation were used. The data analysis techniques used was the content analysis, where the deduction was focused and the results were presented through a deep reflection. Within the framework of the approach and methodology used, the project can be understood as the study and analysis of the real results of the construction SMEs of the department of the Atlantic, focused from different perspectives and moments, compared with the objectives, plans and business programs, both short as medium and long term. At the end it was possible to confirm that the adoption of a common accounting language at the international level, will demand of the construction SMEs an adequate organizational and functional structure, dynamic and flexible that will allow them to be more competitive.
The present study was oriented to determine the changes and analyze the effects of those differences in the decision making of financing within the construction SMEs of the Department of the Atlantic with the adoption of the International Financial Reporting Standards for small and medium-sized entities (IFRS for SMEs). The approach of the problem begins with the revision and understanding of the normative frameworks, continues the determination of the differences and culminates with the analysis of the changes and their impact on financing decisions. The normative pillars, on which the study was based, were Law 1314 of 2009, by means of which the principles and rules of accounting and financial information and of information assurance accepted in Colombia are regulated, the competent authorities are indicated, the procedure for issuance and the entities responsible for overseeing compliance are determined, Decree 2649 of 1993 as the preceding accounting normative framework, and the new accounting regulatory framework, issued by decree 3022 of 2013. For its development, the investigation was addressed from a qualitative approach, framed in the post-positivist paradigm and the documentary model, because it was based on a systematic process of collection, organization, interpretation and analysis of documents, in terms of its research design it was considered as non-experimental bibliography, since the category was not manipulated in study. As information gathering techniques, documentary observation and participant observation were used. The data analysis techniques used was the content analysis, where the deduction was focused and the results were presented through a deep reflection. Within the framework of the approach and methodology used, the project can be understood as the study and analysis of the real results of the construction SMEs of the department of the Atlantic, focused from different perspectives and moments, compared with the objectives, plans and business programs, both short as medium and long term. At the end it was possible to confirm that the adoption of a common accounting language at the international level, will demand of the construction SMEs an adequate organizational and functional structure, dynamic and flexible that will allow them to be more competitive.
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Toma de decisiones, NIIF PYME, Convergencia, Takes decisions, SME IFRS, Convergence