Proceso de ASC - CIUDADES INTELIGENTES, CONTROL E INTERACTIVIDAD. ANALISIS DESDE LA CONTABILIDAD CRITICA

In the smart city, connectivity is a key factor for its development. Therefore, we focus on analyzing themes and trends in the study of control, the smart city, and the small symbolic challenges posed by cable theft that enables interactivity in Medellín, from a critical accounting perspective. Copp...

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Autores:
Ocampo-Salazar, Carmen Alejandra
Tipo de recurso:
Investigation report
Fecha de publicación:
2023
Institución:
Universidad EAFIT
Repositorio:
Repositorio EAFIT
Idioma:
spa
OAI Identifier:
oai:repository.eafit.edu.co:10784/34231
Acceso en línea:
https://hdl.handle.net/10784/34231
Palabra clave:
control
smart city
connectivity
interaction
theft risk
control
ciudad inteligente
conectividad
interacción
riesgo de hurto
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License
Copyright (c) 2023 © Universidad EAFIT. Vicerrectoría CTeI
Description
Summary:In the smart city, connectivity is a key factor for its development. Therefore, we focus on analyzing themes and trends in the study of control, the smart city, and the small symbolic challenges posed by cable theft that enables interactivity in Medellín, from a critical accounting perspective. Copper cable theft is costly for telecommunications companies and society. The research shows a lack of control over losses of this asset, which are estimated between 83% and 98%. Methodologically, we conducted a documentary analysis to establish the main themes. Additionally, we performed a robustness and survival study to locate the events of theft and the spatial areas where they occur. Accounting databases were consulted to identify the increase in theft and the materialization of theft risk. These events are consistent with the critique of control from an accounting perspective.