Importance of the intervention of the administration in the transition process to international financial reporting standards "IFRS" in the micro-enterprises in Sogamoso, Colombia
merely governs professionals in accounting and finance departments of their respective entities. The fact is that it i also a process that involves all levels of management, and should generally commence from the highest levels of management, due to the importance and meaning of this project that af...
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| Format: | Online |
| Language: | spa |
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Universidad Pedagógica y Tecnológica de Colombia
2013
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| Online Access: | https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/2167 |
| _version_ | 1801705980217524224 |
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| author | Calixto, Derly Yasmin Pineda |
| author_facet | Calixto, Derly Yasmin Pineda |
| author_sort | Calixto, Derly Yasmin Pineda |
| collection | OJS |
| description | merely governs professionals in accounting and finance departments of their respective entities. The fact is that it i also a process that involves all levels of management, and should generally commence from the highest levels of management, due to the importance and meaning of this project that affects the entire organization, including but not limited t its business strategies. The management of micro-enterprises in Sogamoso is also not an exempt. In a way, it hasn't considered the impact that the process of convergence brings to the organization, and its impact in decision-making, as well as the competitive advantages that the improvement in the quality of the financial information can bring them. This article's aim is to cover this subject through an exploratory analytical approach, and to visualize the importance of the intervention of the administration in the process of transition to the IFRS. The conclusions of this document are proposing strategies that guide and allow a better management intervention in the convergence process especially in Sogamoso's micro-enterprises. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-2167 |
| institution | Revista de Investigación, Desarrollo e Innovación (RIDI) |
| language | spa |
| publishDate | 2013 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-21672020-11-06T02:09:09Z Importance of the intervention of the administration in the transition process to international financial reporting standards "IFRS" in the micro-enterprises in Sogamoso, Colombia Importancia de la intervención de la administración en el proceso de transición a NIIF en las Pymes de Sogamoso, Boyacá Calixto, Derly Yasmin Pineda convergence SMEs competitiveness IFRS management. convergencia PyMES competitividad NIIF administración merely governs professionals in accounting and finance departments of their respective entities. The fact is that it i also a process that involves all levels of management, and should generally commence from the highest levels of management, due to the importance and meaning of this project that affects the entire organization, including but not limited t its business strategies. The management of micro-enterprises in Sogamoso is also not an exempt. In a way, it hasn't considered the impact that the process of convergence brings to the organization, and its impact in decision-making, as well as the competitive advantages that the improvement in the quality of the financial information can bring them. This article's aim is to cover this subject through an exploratory analytical approach, and to visualize the importance of the intervention of the administration in the process of transition to the IFRS. The conclusions of this document are proposing strategies that guide and allow a better management intervention in the convergence process especially in Sogamoso's micro-enterprises. Se tiene la concepción que el proceso de convergencia a Normas Internacionales de Información Financiera, NIIF, le concierne únicamente a los profesionales de contabilidad y al área financiera de las empresas, cuando en realidad ésun proceso que involucra a la gerencia y debe iniciarse desde sus más altos niveles de administración empresarial, debido a la importancia y trascendencia de dicho proyecto que afecta a toda la organización, incluso su estrategia de negocio. La administración de las PyMES de Sogamoso no está exenta de las consideraciones anteriores, pues no se han detenido a reflexionar sobre los impactos que el proceso de convergencia trae a la organización y la incidencia en la toma de decisiones, al igual que las ventajas competitivas que el mejoramiento en la calidad de la información financiera puede traerles. Este escrito pretende mediante un enfoque exploratorio analítico, visualizar la importancia de la intervención de la administración en el proceso de transición a NIIF. Las conclusiones de este documento están encaminadas a proponer estrategias que orienten y permitan una mejor intervención de la gerencia en el proceso de convergencia, especialmente en las PyMES de Sogamoso. Universidad Pedagógica y Tecnológica de Colombia 2013-02-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/2167 10.19053/20278306.2167 Revista de Investigación, Desarrollo e Innovación; Vol. 3 No. 2 (2013): January-June; 58-71 Revista de Investigación, Desarrollo e Innovación; Vol. 3 Núm. 2 (2013): Enero-Junio; 58-71 2389-9417 2027-8306 spa https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/2167/2105 Derechos de autor 2013 REVISTA DE INVESTIGACIÓN DESARROLLO E INNOVACIÓN |
| spellingShingle | convergence SMEs competitiveness IFRS management. convergencia PyMES competitividad NIIF administración Calixto, Derly Yasmin Pineda Importance of the intervention of the administration in the transition process to international financial reporting standards "IFRS" in the micro-enterprises in Sogamoso, Colombia |
| title | Importance of the intervention of the administration in the transition process to international financial reporting standards "IFRS" in the micro-enterprises in Sogamoso, Colombia |
| title_alt | Importancia de la intervención de la administración en el proceso de transición a NIIF en las Pymes de Sogamoso, Boyacá |
| title_full | Importance of the intervention of the administration in the transition process to international financial reporting standards "IFRS" in the micro-enterprises in Sogamoso, Colombia |
| title_fullStr | Importance of the intervention of the administration in the transition process to international financial reporting standards "IFRS" in the micro-enterprises in Sogamoso, Colombia |
| title_full_unstemmed | Importance of the intervention of the administration in the transition process to international financial reporting standards "IFRS" in the micro-enterprises in Sogamoso, Colombia |
| title_short | Importance of the intervention of the administration in the transition process to international financial reporting standards "IFRS" in the micro-enterprises in Sogamoso, Colombia |
| title_sort | importance of the intervention of the administration in the transition process to international financial reporting standards ifrs in the micro enterprises in sogamoso colombia |
| topic | convergence SMEs competitiveness IFRS management. convergencia PyMES competitividad NIIF administración |
| topic_facet | convergence SMEs competitiveness IFRS management. convergencia PyMES competitividad NIIF administración |
| url | https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/2167 |
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