¿Por qué no se adopta la NIIF para las PYMES? Un análisis desde la literatura académica internacional para el periodo 2009-2019
ilustraciones, gráficas, tablas
- Autores:
-
Gutiérrez Montoya, Diana
- Tipo de recurso:
- Fecha de publicación:
- 2021
- Institución:
- Universidad Nacional de Colombia
- Repositorio:
- Universidad Nacional de Colombia
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.unal.edu.co:unal/80983
- Palabra clave:
- 650 - Gerencia y servicios auxiliares::657 - Contabilidad
Pequeña y mediana empresa
Revisión de la literatura
Literature review
IFRS for SMEs
International accounting
Accounting regulation
Adoption
Systematic literature review
NIIF para PYMES
Contabilidad internacional
Regulación contable
Adopción
Revisión sistemática de literatura
Contabilidad
Administración financiera
Accounting
Financial administration
- Rights
- openAccess
- License
- Atribución-NoComercial 4.0 Internacional
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¿Por qué no se adopta la NIIF para las PYMES? Un análisis desde la literatura académica internacional para el periodo 2009-2019 |
| dc.title.translated.eng.fl_str_mv |
Why is the IFRS for SMEs not adopted? An analysis from the international academic literature for the period 2009-2019 |
| title |
¿Por qué no se adopta la NIIF para las PYMES? Un análisis desde la literatura académica internacional para el periodo 2009-2019 |
| spellingShingle |
¿Por qué no se adopta la NIIF para las PYMES? Un análisis desde la literatura académica internacional para el periodo 2009-2019 650 - Gerencia y servicios auxiliares::657 - Contabilidad Pequeña y mediana empresa Revisión de la literatura Literature review IFRS for SMEs International accounting Accounting regulation Adoption Systematic literature review NIIF para PYMES Contabilidad internacional Regulación contable Adopción Revisión sistemática de literatura Contabilidad Administración financiera Accounting Financial administration |
| title_short |
¿Por qué no se adopta la NIIF para las PYMES? Un análisis desde la literatura académica internacional para el periodo 2009-2019 |
| title_full |
¿Por qué no se adopta la NIIF para las PYMES? Un análisis desde la literatura académica internacional para el periodo 2009-2019 |
| title_fullStr |
¿Por qué no se adopta la NIIF para las PYMES? Un análisis desde la literatura académica internacional para el periodo 2009-2019 |
| title_full_unstemmed |
¿Por qué no se adopta la NIIF para las PYMES? Un análisis desde la literatura académica internacional para el periodo 2009-2019 |
| title_sort |
¿Por qué no se adopta la NIIF para las PYMES? Un análisis desde la literatura académica internacional para el periodo 2009-2019 |
| dc.creator.fl_str_mv |
Gutiérrez Montoya, Diana |
| dc.contributor.advisor.spa.fl_str_mv |
Gómez Villegas, Mauricio |
| dc.contributor.author.spa.fl_str_mv |
Gutiérrez Montoya, Diana |
| dc.contributor.researchgroup.spa.fl_str_mv |
Contabilidad, organizaciones y medio ambiente |
| dc.subject.ddc.spa.fl_str_mv |
650 - Gerencia y servicios auxiliares::657 - Contabilidad |
| topic |
650 - Gerencia y servicios auxiliares::657 - Contabilidad Pequeña y mediana empresa Revisión de la literatura Literature review IFRS for SMEs International accounting Accounting regulation Adoption Systematic literature review NIIF para PYMES Contabilidad internacional Regulación contable Adopción Revisión sistemática de literatura Contabilidad Administración financiera Accounting Financial administration |
| dc.subject.lemb.spa.fl_str_mv |
Pequeña y mediana empresa Revisión de la literatura |
| dc.subject.lemb.eng.fl_str_mv |
Literature review |
| dc.subject.proposal.eng.fl_str_mv |
IFRS for SMEs International accounting Accounting regulation Adoption Systematic literature review |
| dc.subject.proposal.spa.fl_str_mv |
NIIF para PYMES Contabilidad internacional Regulación contable Adopción Revisión sistemática de literatura |
| dc.subject.unesco.spa.fl_str_mv |
Contabilidad Administración financiera |
| dc.subject.unesco.eng.fl_str_mv |
Accounting Financial administration |
| description |
ilustraciones, gráficas, tablas |
| publishDate |
2021 |
| dc.date.issued.none.fl_str_mv |
2021 |
| dc.date.accessioned.none.fl_str_mv |
2022-02-14T21:59:09Z |
| dc.date.available.none.fl_str_mv |
2022-02-14T21:59:09Z |
| dc.type.spa.fl_str_mv |
Trabajo de grado - Maestría |
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info:eu-repo/semantics/masterThesis |
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info:eu-repo/semantics/acceptedVersion |
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http://purl.org/redcol/resource_type/TM |
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https://repositorio.unal.edu.co/handle/unal/80983 |
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Universidad Nacional de Colombia |
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Repositorio Institucional Universidad Nacional de Colombia |
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https://repositorio.unal.edu.co/ |
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https://repositorio.unal.edu.co/handle/unal/80983 https://repositorio.unal.edu.co/ |
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Universidad Nacional de Colombia Repositorio Institucional Universidad Nacional de Colombia |
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spa |
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Accounting, Organizations and Society, 2(1), 29-38. https://doi.org/10.1016/0361-3682(77)90005-8 Quagli, A., y Paoloni, P. (2012). How is the IFRS for SME accepted in the European context? An analysis of the homogeneity among European countries, users and preparers in the European commission questionnaire. Advances in Accounting, 28(1), 147-156. https://doi.org/10.1016/j.adiac.2012.03.003 Quintana, A. (2006). Metodología de Investigación Científica Cualitativa. Psicología: Tópicos de Actualidad, 47-84. Qureshi, M. A. (1979). Pragmatic and Academic Bases of International Accounting Author ( s ): Mahmood A . Qureshi Published by : Springer Stable URL : http://www.jstor.org/stable/40227448 Accessed : 11-07-2016 13 : 52 UTC Pragmatic and Academic Bases of International Accounting. Management International Review, 19(2), 61-67. Radebaugh, L. H. (1983). 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United Nations Department of Economic and Social Affairs (UN. (2020). World Economic Situation & Prospects: Report 2021. https://www.un.org/development/desa/dpad/publication/world-economic-situation-and-prospects-2019/ Van Wyk, H. A., y Rossouw, J. (2009). IFRS for SMEs in South Africa: a giant leap for accounting, but too big for smaller entities in general. Meditari Accountancy Research, 17(1), 99-116. https://doi.org/10.1108/10222529200900007 Warren, R., Carter, D. B., y Napier, C. J. (2019). Opening up the politics of standard setting through discourse theory: the case of IFRS for SMEs. Accounting Auditing & Accountability Journal, 33(1), 124-151. https://doi.org/10.1108/AAAJ-04-2018-3464 Watts, R. (1974). Accounting Objectives. Working Paper Series 7408. University of Rochester. Retrieved from: https://www.researchgate.net/publication/48308404_Accounting_Objectives Watts, R. L., Zimmerman, J. L., y Ross Watts, S. L. (1978). Towards a Positive Theory of the Determination of Accounting Standards Towards a Positive Theory of the Determination of Accounting. Source: The Accounting Review THE ACCOUNTING REVIEW, 53(I), 112-134. http://www.jstor.org/stable/245729%0Ahttp://about.jstor.org/terms World Bank Group. (s. f.). https://datos.bancomundial.org/indicador/CM.MKT.LDOM.NO?end=2020&name_desc=false&start=1975&view=chart&year=2003. Compañías nacionales que cotizan en Bolsa, total. Zeff, S. A. (1978). The Rise of «Economic consequences». The Journal of Accountancy, 56-63. Zeff, S. A. (2012). La evolución del IASC al IASB y los retos que enfrenta. Contaduría Universidad de Antioquia (60), 119-164.Zeff, S. A. (2012). La evolución del IASC al IASB y los retos que enfrenta. Contaduría Universidad de Antioquia (60), 119-164. |
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Atribución-NoComercial 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc/4.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Gómez Villegas, Mauricio9418ef23ebe1da2c0b2dffae45939613Gutiérrez Montoya, Dianaf2be8e9727f6403952e5a6940d4677acContabilidad, organizaciones y medio ambiente2009-20192022-02-14T21:59:09Z2022-02-14T21:59:09Z2021https://repositorio.unal.edu.co/handle/unal/80983Universidad Nacional de ColombiaRepositorio Institucional Universidad Nacional de Colombiahttps://repositorio.unal.edu.co/ilustraciones, gráficas, tablasEsta tesis sintetiza y analiza diferentes documentos académicos que dan cuenta de las dificultades que presenta el proceso de adopción de la NIIF para PYMES en el contexto internacional. La investigación analizó los argumentos académicos y las características contextuales que explican la no adopción de la NIIF para PYMES en las jurisdicciones de diversos países, mediante una revisión de la literatura académica internacional para el periodo 2009-2019. La pregunta que orienta la investigación es: ¿Por qué no se adopta la NIIF para PYMES en los países de las diferentes jurisdicciones, a partir de los estudios académicos publicados a nivel internacional para el periodo 2009-2019? Para ello, la metodología fue una revisión sistemática de literatura que permitió identificar las dificultades del proceso de adopción, a través de una metasíntesis que analiza y vincula 46 documentos; posteriormente estas dificultades se relacionan conceptualmente con las características de las jurisdicciones no adoptantes. El análisis realizado sugiere que algunos países no adoptan la NIIF para PYMES porque, pese a ser una versión simplificada de las NIIF completas, sigue siendo una norma muy compleja; igualmente, muchas jurisdicciones prefieren las normas nacionales porque la información contable de las PYMES se orienta a propósitos fiscales y podría generar más costos que beneficios la implementación de la NIIF. De igual manera, el enfoque financiero bursátil que se mantiene en la NIIF para PYMES genera conflicto con algunos elementos de los sistemas contables en distintos países, haciendo que las normas nacionales sean un mecanismo para proteger a las PYMES, dada su importancia en la economía. (Texto tomado de la fuente).This thesis synthesises and analyses different academic papers that account for the difficulties in the process of adopting the IFRS for SMEs in the international context. The research analysed the academic arguments and contextual features that explain the non-adoption of the IFRS for SMEs in various countries' jurisdictions through a review of the international academic literature for the period 2009-2019. The question guiding the research is: Why is the IFRS for SMEs not adopted in the countries of different jurisdictions, based on the academic studies published at the international level for the period 2009-2019? To this end, the methodology was a systematic literature review that allowed us to identify the difficulties in the adoption process, through a meta-synthesis that analyses and links 46 documents; these difficulties are then conceptually related to the characteristics of the non-adopting jurisdictions. The analysis suggests that some countries do not adopt the IFRS for SMEs because, despite being a simplified version of the full IFRS, it is still a very complex standard; similarly, many jurisdictions prefer national standards because the accounting information of SMEs is oriented towards tax purposes and it could generate more costs than benefits to implement the IFRS. Similarly, the stock market financial focus maintained in the IFRS for SMEs conflicts with some elements of the accounting systems in different countries, making national standards a mechanism to protect SMEs, given their importance in the economy.Incluye anexosMaestríaMagíster en Contabilidad y FinanzasRegulación contablexv, 146 páginasapplication/pdfspaUniversidad Nacional de ColombiaBogotá - Ciencias Económicas - Maestría en Contabilidad y FinanzasEscuela de Administración y Contaduría PúblicaFacultad de Ciencias EconómicasBogotá, ColombiaUniversidad Nacional de Colombia - Sede Bogotá650 - Gerencia y servicios auxiliares::657 - ContabilidadPequeña y mediana empresaRevisión de la literaturaLiterature reviewIFRS for SMEsInternational accountingAccounting regulationAdoptionSystematic literature reviewNIIF para PYMESContabilidad internacionalRegulación contableAdopciónRevisión sistemática de literaturaContabilidadAdministración financieraAccountingFinancial administration¿Por qué no se adopta la NIIF para las PYMES? Un análisis desde la literatura académica internacional para el periodo 2009-2019Why is the IFRS for SMEs not adopted? An analysis from the international academic literature for the period 2009-2019Trabajo de grado - Maestríainfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/acceptedVersionTexthttp://purl.org/redcol/resource_type/TMAli, A., Akbar, S., Ormrod, P., y Shah, S. Z. A. (2016). The Impact and Implications of International Financial Reporting Standards in the United Kingdom: Evidence from the Alternative Investment Market.Alver, L., y Alver, J. (2017). The Role and Current Status of IFRS in the Completion of the National Accounting Rules–Evidence from Estonia. Accounting in Europe, 14(1-2), 80-87. https://doi.org/10.1080/17449480.2017.1298138Álvarez, H. y Cortés, J. (2018) La supra-regulación contable y la financiarización económica. En Contexto, 6(9) 1-26.Anh, T. C., Thi, N. B., y Tú, O. L. T. (2019). 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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 59(2), 43-50. https://doi.org/10.11118/actaun201159020043Bohušová, H., y Blašková, V. (2012). In what ways are countries which have already adopted IFRS for SMEs different. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 60(2), 37-44. https://doi.org/10.11118/actaun201260020037Bonilla-García, M. Á., y López-Suárez, A. D. (2016). Ejemplificación del proceso metodológico de la teoría fundamentada. Cinta de moebio, 57, 305-315. https://doi.org/10.4067/s0717-554x2016000300006Bonito, A., y Pais, C. (2018). The macroeconomic determinants of the adoption of IFRS for SMEs. Revista De Contabilidad-Spanish Accounting Review, 21(2), 116-127. https://doi.org/10.1016/j.rcsar.2018.03.001Botzem, S., Quack, S., y Zori, S. (2017). 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A., Riaño Casallas, M. I., Rojas-Berrio, S. P., y Garzón Santos, C. (2017). REVISIÓN SISTEMÁTICA DE LA LITERATURA EN ADMINISTRACIÓN. Documentos Escuela de Administración y Contaduría Pública FCE-CID, 29, 1-18.Christie, N. L., y Brozovsky, J. (2010). New standards available for private companies: At last a Little GAAP? Academy of Entrepreneurship Journal, 16(1), 55-69. https://www.scopus.com/inward/record.uri?eid=2-s2.0-78149391913&partnerID=40&md5=91381b84d0641ba33b7ec6aaf564d92bDamak-Ayadi, S. (2016). Tunisia. IFRS for SMEs and Tunisian accounting. En IFRS in a Global World: International and Critical Perspectives on Accounting (pp. 405-419). https://www.scopus.com/inward/record.uri?eid=2-s2.0-85013129728&doi=10.1007%2F978-3-319-28225-1_28&partnerID=40&md5=34f64a53389bec3120f391c95e388f78Deaconu, A., y Buiga, A. (2015). Financial reporting and mimetic theory for small and medium enterprises. 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Contaduría Universidad de Antioquia (60), 119-164.AdministradoresBibliotecariosEstudiantesInvestigadoresMaestrosPúblico generalResponsables políticosORIGINAL1030556787.2021.pdf1030556787.2021.pdfTesis de Maestría en Contabilidad y Finanzasapplication/pdf2520315https://repositorio.unal.edu.co/bitstream/unal/80983/3/1030556787.2021.pdfa4ee12f795b5e5cb69dc850049f5823aMD53LICENSElicense.txtlicense.txttext/plain; charset=utf-84074https://repositorio.unal.edu.co/bitstream/unal/80983/4/license.txt8153f7789df02f0a4c9e079953658ab2MD54THUMBNAIL1030556787.2021.pdf.jpg1030556787.2021.pdf.jpgGenerated Thumbnailimage/jpeg4561https://repositorio.unal.edu.co/bitstream/unal/80983/5/1030556787.2021.pdf.jpg50a2dc45decaf75c6bd724eb7b372fd2MD55unal/80983oai:repositorio.unal.edu.co:unal/809832023-08-01 23:03:52.984Repositorio Institucional Universidad Nacional de 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