Análisis de los resultados obtenidos en la implementación de las normas internacionales de información financiera en las instituciones del sector salud de Barranquilla, año 2020
Cargando...
Fecha
2021
Autores
España Pion, Keny Lorena
Jiménez Celin, Yesenia Patricia
Título de la revista
ISSN de la revista
Título del volumen
Editor
Ediciones Universidad Simón Bolívar
Facultad Administración y Negocios
Facultad Administración y Negocios
Resumen
Antecedentes:
Existe una necesidad latente de establecer un sistema de información contable estándar que minimice las discrepancias surgidas entre las normas contables nacionales y las internacionales; y que a la vez sea adoptado como herramienta homogeneizadora global de la información contable. Con la implementación de las Normas Internacionales de Información Financiera (NIIF), la globalización de los mercados llevará a las empresas colombianas a ser más competitivas y ayudará a mejorar la percepción internacional de nuestro país y de sus empresas, de esta manera los inversionistas de cualquier lugar del mundo, podrán entender los balances, debido a que estos están estandarizados.
Objetivos:
El objetivo de esta investigación busca analizar los resultados que se obtuvieron en la implementación de las Norma Internacionales de Información Financiera en las Instituciones del Sector Salud de Barranquilla, en el año 2.020.
Materiales y Métodos:
Estudio descriptivo de corte transversal, en el cual se tuvo en cuenta las instituciones prestadoras de servicio de salud IPS en Barranquilla, de acuerdo con la base de datos de las entidades departamentales y distritales de salud, con fecha de corte al 30 de Julio de 2.020 calculándose en 555 IPS entre públicas y privadas.
Para efectos de establecer el tamaño de la muestra se tomaron 110 instituciones, clasificándolas según su naturaleza en 3 para las instituciones públicas y 107 para las instituciones privadas. Se tomó como criterio de inclusión a todas las Instituciones prestadoras de servicios de salud integrales, clasificadas según su nivel de complejidad del I-IV Nivel y las Instituciones de naturaleza privada que prestan servicios considerados como atractivos para exportar en el mercado extranjero: Laboratorios, odontológicos, oftalmológicos, cirugía plástica y estética. La recolección de la información se tomó de fuentes primarias a través de formularios, aplicados personalmente, por correo o a través de llamadas telefónicas, dirigidas al responsable del proceso de convergencia a NIIF designado, gerente, revisor fiscal y/o representante legal de las instituciones incluidas en este estudio con relación al objeto de investigación. Para el procesamiento de la información los datos se tabularon en el programa Excel, los métodos estadísticos utilizados para el análisis de los datos, fueron las medidas de tendencia central de la estadística descriptiva.
Resultados:
Los resultados mostraron que las Normas Internacionales de Información Financiera, tienen el propósito de generar información de calidad, que busca asegurar la comparabilidad de la información financiera para todos los usuarios de la información. Las Instituciones Prestadoras de Servicios de Salud de Barranquilla, esfuerzos importantes al momento de implementar la nueva norma contable. No obstante, todas no cuentan con los recursos económicos necesarios para adquirir los servidores y programas para el registro de la información financiera, para la actualización de los usuarios de la información, ni el compromiso o apoyo de sus administradores o gerentes, la complejidad de la estructura contable de las compañías aumenta proporcionalmente de acuerdo al tamaño de la empresa o IPS clasificadas de acuerdo el número de trabajadores en pequeña, mediana y gran empresa, esto representa un mayor reto en comparación con las empresas que ofertan servicios de salud específicos, incluidos en este estudio por ser servicios altamente demandados en Colombia por pacientes extranjeros a razón de su calidad y bajo costo en comparación a sus países de origen.
Cabe mencionar que los costos, la estructura contable de la compañía, la actualización de los usuarios de la información y el desconocimiento de la norma se identifica como los principales factores intrínsecos que afectaron la implementación de la NIIF en los prestadores de salud. La empresa grande tenía el musculo económico para emprender la ruta de implementación. Para la mediana y pequeña empresa estos factores representaron, un reto mayor por lo que tuvieron que duplicar esfuerzos para lograr cumplir con este requerimiento, ya que sus ingresos
son inferiores a los de la grande. La pequeña empresa se resalta por presentar el mayor porcentaje de implementación de la norma financiera, en comparación con la mediana y la gran empresa. Las empresas que ofertan servicios específicos tuvieron una mayor proporción de implementación de la norma en comparación con los prestadores de servicios salud integral, aumentando la probabilidad de realizar exportaciones de servicios de salud, considerando que Barranquilla tiene gran potencial para liderar el turismo de la salud en el país.
Conclusiones:
El escenario que afrontaron las IPS en el camino que los condujo a llevar a sus entidades a la estandarización de los procesos contables fue tortuoso y difícil de superar, algunos lo lograron, otros se quedaron a medio camino y otro tanto no han podido iniciar el proceso,
Background: There is a latent need to establish a standard accounting information system that minimizes the discrepancies that arise between national and international accounting standards; and that at the same time it is adopted as a global homogenizing tool for accounting information. With the implementation of the International Financial Reporting Standards (IFRS), the globalization of the markets will lead Colombian companies to be more competitive and will help improve the international perception of our country and its companies, in this way investors of any place in the world, they will be able to understand the balances, because they are standardized. Objective: Analyze the results obtained in the implementation of the International Financial Reporting Standards in the Institutions of the Health Sector of Barranquilla, in the year 2,020. Materials and Methods: Descriptive cross-sectional study, in which the IPS health service provider institutions in Barranquilla were taken into account, according to the database of departmental and district health entities, with a cut-off date of July 30, 2020 calculated at 555 IPS between public and private. For purposes of establishing the sample size, 110 institutions were taken, classifying them according to their nature in 3 for public institutions and 107 for private institutions. The inclusion criteria were all Institutions that provide comprehensive health services, classified according to their level of complexity from Level I-IV, and Private Institutions that provide services considered attractive to export abroad: Laboratories, dentistry, ophthalmology, plastic and aesthetic surgery. The collection of information was taken from primary sources through forms, applied in person, by mail or through telephone calls, directed to the person responsible for the convergence process to IFRS designated, manager, fiscal auditor and / or legal representative of the institutions included. in this study in relation to the research object. For the information processing, the data were tabulated in the Excel program, the statistical methods used for the data analysis were the measures of central tendency of the descriptive statistics. Results: The results show that the International Financial Reporting Standards are intended to generate quality information, which seek to ensure the comparability of financial information for all users of the information. The Institutions Providers of Health Services of Barranquilla, important efforts at the time of implementing the new accounting standard. However, all of them do not have the financial resources necessary to acquire the servers and programs for recording financial information, for updating the users of the information, nor the commitment or support of their administrators or managers, the complexity of the Accounting structure of companies increases proportionally according to the size of the company or IPS classified according to the number of workers in small, medium and large companies, this represents a greater challenge compared to companies that offer specific health services, included in This study is because they are highly demanded services in Colombia by foreign patients due to their quality and low cost compared to their countries of origin. It is worth mentioning that the costs, the accounting structure of the company, the updating of the information users and the ignorance of the standard are identified as the main intrinsic factors that affect the implementation of the IFRS in health providers. The large company had the financial muscle to embark on the implementation path. For the medium and small company these factors represented a greater challenge for which they had to duplicate efforts to meet this requirement, since their income is lower than that of the large one. The small company stands out for presenting the highest percentage of implementation of the financial standard, compared to the medium and large companies. The companies that offer specific services had a higher proportion of implementation of the standard compared to the providers of comprehensive health services, the probability of exporting health services increases, considering that Barranquilla has great potential to lead health tourism in the country. Conclusions: The scenario that drove the IPH’s to standardize the accounting norms of their entities was tortuous and difficult to overcome; some achieved their objective, some made it only half way, while others never initiated the process; despite the allowance of deadline extensions afforded to this sector.
Background: There is a latent need to establish a standard accounting information system that minimizes the discrepancies that arise between national and international accounting standards; and that at the same time it is adopted as a global homogenizing tool for accounting information. With the implementation of the International Financial Reporting Standards (IFRS), the globalization of the markets will lead Colombian companies to be more competitive and will help improve the international perception of our country and its companies, in this way investors of any place in the world, they will be able to understand the balances, because they are standardized. Objective: Analyze the results obtained in the implementation of the International Financial Reporting Standards in the Institutions of the Health Sector of Barranquilla, in the year 2,020. Materials and Methods: Descriptive cross-sectional study, in which the IPS health service provider institutions in Barranquilla were taken into account, according to the database of departmental and district health entities, with a cut-off date of July 30, 2020 calculated at 555 IPS between public and private. For purposes of establishing the sample size, 110 institutions were taken, classifying them according to their nature in 3 for public institutions and 107 for private institutions. The inclusion criteria were all Institutions that provide comprehensive health services, classified according to their level of complexity from Level I-IV, and Private Institutions that provide services considered attractive to export abroad: Laboratories, dentistry, ophthalmology, plastic and aesthetic surgery. The collection of information was taken from primary sources through forms, applied in person, by mail or through telephone calls, directed to the person responsible for the convergence process to IFRS designated, manager, fiscal auditor and / or legal representative of the institutions included. in this study in relation to the research object. For the information processing, the data were tabulated in the Excel program, the statistical methods used for the data analysis were the measures of central tendency of the descriptive statistics. Results: The results show that the International Financial Reporting Standards are intended to generate quality information, which seek to ensure the comparability of financial information for all users of the information. The Institutions Providers of Health Services of Barranquilla, important efforts at the time of implementing the new accounting standard. However, all of them do not have the financial resources necessary to acquire the servers and programs for recording financial information, for updating the users of the information, nor the commitment or support of their administrators or managers, the complexity of the Accounting structure of companies increases proportionally according to the size of the company or IPS classified according to the number of workers in small, medium and large companies, this represents a greater challenge compared to companies that offer specific health services, included in This study is because they are highly demanded services in Colombia by foreign patients due to their quality and low cost compared to their countries of origin. It is worth mentioning that the costs, the accounting structure of the company, the updating of the information users and the ignorance of the standard are identified as the main intrinsic factors that affect the implementation of the IFRS in health providers. The large company had the financial muscle to embark on the implementation path. For the medium and small company these factors represented a greater challenge for which they had to duplicate efforts to meet this requirement, since their income is lower than that of the large one. The small company stands out for presenting the highest percentage of implementation of the financial standard, compared to the medium and large companies. The companies that offer specific services had a higher proportion of implementation of the standard compared to the providers of comprehensive health services, the probability of exporting health services increases, considering that Barranquilla has great potential to lead health tourism in the country. Conclusions: The scenario that drove the IPH’s to standardize the accounting norms of their entities was tortuous and difficult to overcome; some achieved their objective, some made it only half way, while others never initiated the process; despite the allowance of deadline extensions afforded to this sector.
Descripción
Palabras clave
Normas internacionales de información financiera (NIIF), Normas de aseguramiento de la información (NAI), Otras normas e información financiera (ONI), convergencia, Usuarios de la información, Sistema general de seguridad social en salud (SGSSS), Estándar contable, Globalización de los negocios, Exportación de servicios, Registro Especial de Prestadores de Servicios de Salud (REPS), Empresa pequeña, International Financial Reporting Standards (IFRS), Information Assurance Standards (AIS), Financial Information and Other Standards, Convergence, Information users, General Health Services Assurance System, Accounting standard, Globalization in business, Export of services, Health Service Providers Special Registry