Tendencias investigativas de las NIIF en el mundo. Un análisis a partir de redes semánticas

Spa: Este trabajo tiene el propósito de identificar las tendencias investigativas relacionadas con las NIIF alrededor del mundo a partir del análisis de contenido de 130 publicaciones científicas en dos bases de datos: Scopus y Science Direct. Tiene un enfoque cualitativo, descriptivo a través de re...

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Autores:
Delgado Merchán, Mayerli Johanna
Tipo de recurso:
Investigation report
Fecha de publicación:
2021
Institución:
Universidad Pedagógica y Tecnológica de Colombia
Repositorio:
RiUPTC: Repositorio Institucional UPTC
Idioma:
spa
OAI Identifier:
oai:repositorio.uptc.edu.co:001/9681
Acceso en línea:
https://repositorio.uptc.edu.co//handle/001/9681
Palabra clave:
Contabilidad - Colombia - Normas
Pequeña y mediana empresa - Contabilidad - Normas
Contabilidad financiera - Colombia - Normas
Normas internacionales de información financiera
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openAccess
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Copyright (c) 2021 Universidad Pedagógica y Tecnológica de Colombia
id REPOUPTC2_ad101339c589870115046ff99a52c994
oai_identifier_str oai:repositorio.uptc.edu.co:001/9681
network_acronym_str REPOUPTC2
network_name_str RiUPTC: Repositorio Institucional UPTC
repository_id_str
dc.title.en_US.fl_str_mv Tendencias investigativas de las NIIF en el mundo. Un análisis a partir de redes semánticas
title Tendencias investigativas de las NIIF en el mundo. Un análisis a partir de redes semánticas
spellingShingle Tendencias investigativas de las NIIF en el mundo. Un análisis a partir de redes semánticas
Contabilidad - Colombia - Normas
Pequeña y mediana empresa - Contabilidad - Normas
Contabilidad financiera - Colombia - Normas
Normas internacionales de información financiera
title_short Tendencias investigativas de las NIIF en el mundo. Un análisis a partir de redes semánticas
title_full Tendencias investigativas de las NIIF en el mundo. Un análisis a partir de redes semánticas
title_fullStr Tendencias investigativas de las NIIF en el mundo. Un análisis a partir de redes semánticas
title_full_unstemmed Tendencias investigativas de las NIIF en el mundo. Un análisis a partir de redes semánticas
title_sort Tendencias investigativas de las NIIF en el mundo. Un análisis a partir de redes semánticas
dc.creator.fl_str_mv Delgado Merchán, Mayerli Johanna
dc.contributor.advisor.none.fl_str_mv Pérez Martínez, Rosa Nely
dc.contributor.author.none.fl_str_mv Delgado Merchán, Mayerli Johanna
dc.subject.armarc.en_US.fl_str_mv Contabilidad - Colombia - Normas
Pequeña y mediana empresa - Contabilidad - Normas
Contabilidad financiera - Colombia - Normas
Normas internacionales de información financiera
topic Contabilidad - Colombia - Normas
Pequeña y mediana empresa - Contabilidad - Normas
Contabilidad financiera - Colombia - Normas
Normas internacionales de información financiera
description Spa: Este trabajo tiene el propósito de identificar las tendencias investigativas relacionadas con las NIIF alrededor del mundo a partir del análisis de contenido de 130 publicaciones científicas en dos bases de datos: Scopus y Science Direct. Tiene un enfoque cualitativo, descriptivo a través de revisión documental y se utilizó el software AtlasTi para identificar redes semánticas entre material consultado. La investigación acerca a académicos y empresarios a las construcciones teóricas actuales sobre uno de los temas en los que más refleja el proceso de globalización que es, precisamente, la uniformidad de la información contable y financiera. El resultado es la identificación de nueve categorías y diez subcategorías sobre las cuales se han desarrollado gran parte de las investigaciones relacionadas con las NIIF y la internacionalización.Se concluye que categorías como la información financiera, el impacto y la adopción de NIIF son vitales en los procesos de internacionalización empresarial.
publishDate 2021
dc.date.issued.none.fl_str_mv 2021
dc.date.accessioned.none.fl_str_mv 2024-04-05T15:30:24Z
dc.date.available.none.fl_str_mv 2024-04-05T15:30:24Z
dc.type.en_US.fl_str_mv Tesis de maestría
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_7a1f
dc.type.coar.en_US.fl_str_mv http://purl.org/coar/resource_type/c_18ws
dc.type.driver.en_US.fl_str_mv info:eu-repo/semantics/bachelorThesis
dc.type.version.en_US.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.content.en_US.fl_str_mv Text
dc.type.redcol.en_US.fl_str_mv https://purl.org/redcol/resource_type/TP
dc.type.coarversion.en_US.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a85
format http://purl.org/coar/resource_type/c_18ws
status_str publishedVersion
dc.identifier.citation.en_US.fl_str_mv Delgado Merchán, M. J. (2021). Tendencias investigativas de las NIIF en el mundo. Un análisis a partir de redes semánticas. (Tesis de maestría)- Universidad pedagógica y Tecnológica de Colombia. Facultad de Ciencias Económicas y Administrativas, Tunja. https://repositorio.uptc.edu.co//handle/001/9681
dc.identifier.uri.none.fl_str_mv https://repositorio.uptc.edu.co//handle/001/9681
identifier_str_mv Delgado Merchán, M. J. (2021). Tendencias investigativas de las NIIF en el mundo. Un análisis a partir de redes semánticas. (Tesis de maestría)- Universidad pedagógica y Tecnológica de Colombia. Facultad de Ciencias Económicas y Administrativas, Tunja. https://repositorio.uptc.edu.co//handle/001/9681
url https://repositorio.uptc.edu.co//handle/001/9681
dc.language.iso.fl_str_mv spa
language spa
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spelling Pérez Martínez, Rosa NelyDelgado Merchán, Mayerli Johanna2024-04-05T15:30:24Z2024-04-05T15:30:24Z2021Delgado Merchán, M. J. (2021). Tendencias investigativas de las NIIF en el mundo. Un análisis a partir de redes semánticas. (Tesis de maestría)- Universidad pedagógica y Tecnológica de Colombia. Facultad de Ciencias Económicas y Administrativas, Tunja. https://repositorio.uptc.edu.co//handle/001/9681https://repositorio.uptc.edu.co//handle/001/9681Spa: Este trabajo tiene el propósito de identificar las tendencias investigativas relacionadas con las NIIF alrededor del mundo a partir del análisis de contenido de 130 publicaciones científicas en dos bases de datos: Scopus y Science Direct. Tiene un enfoque cualitativo, descriptivo a través de revisión documental y se utilizó el software AtlasTi para identificar redes semánticas entre material consultado. La investigación acerca a académicos y empresarios a las construcciones teóricas actuales sobre uno de los temas en los que más refleja el proceso de globalización que es, precisamente, la uniformidad de la información contable y financiera. El resultado es la identificación de nueve categorías y diez subcategorías sobre las cuales se han desarrollado gran parte de las investigaciones relacionadas con las NIIF y la internacionalización.Se concluye que categorías como la información financiera, el impacto y la adopción de NIIF son vitales en los procesos de internacionalización empresarial.Bibliografía y webgrafía: páginas 116-123.MaestríaMagíster en Administraciónapplication/pdfUniversidad Pedagógica y Tecnológica de ColombiaFacultad de Ciencias Económicas y AdministrativasTunjaMaestría en Administración de EmpresasCopyright (c) 2021 Universidad Pedagógica y Tecnológica de ColombiaAtribución-NoComercial-SinDerivadas 4.0 Internacional (CC BY-NC-ND 4.0)info:eu-repo/semantics/openAccessLicencia Creative Commons Atribución-NoComercial-SinDerivadas 4.0 Internacional (CC BY-NC-ND 4.0)http://purl.org/coar/access_right/c_abf2Tendencias investigativas de las NIIF en el mundo. Un análisis a partir de redes semánticasTesis de maestríahttp://purl.org/coar/resource_type/c_18wshttp://purl.org/coar/resource_type/c_7a1finfo:eu-repo/semantics/bachelorThesisinfo:eu-repo/semantics/publishedVersionTexthttps://purl.org/redcol/resource_type/TPhttp://purl.org/coar/version/c_970fb48d4fbd8a85Aabo, T., Pantzalis, C., Sørensen, H., & Toustrup, M. T. (2016). Corporate risk and external sourcing: A study of Scandinavian multinational firms. International Business Review, 25(6), 1297-1308. doi: https://doi.org/10.1016/j.ibusrev.2016.04.002Aabo, T., & Ploeen, R. (2014). The German humpback: Internationalization and foreign exchange hedging. Journal of Multinational Financial Management, 27, 114-129. doi: https://doi.org/10.1016/j.mulfin.2014.05.001Abdul Wahab, N. S., Ntim, C. G., Mohd Adnan, M. M., & Tye, W. L. (2018). Top management team heterogeneity, governance changes and book-tax differences. 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