Evaluación del debido proceso como factor determinante de la legitimidad de la regulación contable colombiana: una aproximación
This present paper propose an analysis of accounting regulation legitimacy in Colombia, from due process concept, and using the analitic categories proposed by Suchman and other authors about legitimacy concept.The paper concludes that exist a lack of legitimacy in accounting regulatory orden in Col...
- Autores:
-
Rodríguez Ramírez, Carlos Andrés
- Tipo de recurso:
- Fecha de publicación:
- 2018
- Institución:
- Universidad Santo Tomás
- Repositorio:
- Repositorio Institucional USTA
- Idioma:
- spa
- OAI Identifier:
- oai:repository.usta.edu.co:11634/41254
- Palabra clave:
- Legitimacy
account regulation
international financial reporting standards
due process
Legitimidad
regulación contable
normas internacionales de información financiera
debido proceso
- Rights
- License
- http://purl.org/coar/access_right/c_abf2
| Summary: | This present paper propose an analysis of accounting regulation legitimacy in Colombia, from due process concept, and using the analitic categories proposed by Suchman and other authors about legitimacy concept.The paper concludes that exist a lack of legitimacy in accounting regulatory orden in Colombia, insofar as regulators fail to comply the due process in the emission process of accounting rules, in the context of convergence enacted for 1314/2009 Act, with consequences on capacity of regulatory body – Public Accounting Technical Council- and the quality of regulation itself. |
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