Título:
Análisis comparativo de los sistemas contables de Uruguay y Colombia
Otros títulos:
Coordinador:
Director:
Compilador:
Autor:
Ocampo González, Jehily Zabdiel
Kuster Nieves, Christian Robert
Kuster Nieves, Christian Robert
Tutor:
Tipo de documento:
Artículo
Editor:
Palabras clave:
Sistemas contables
Armonización contable
Contabilidad
Normas contables
Accounting systems
Accounting harmonizing
Accounting
Accounting standards
Armonización contable
Contabilidad
Normas contables
Accounting systems
Accounting harmonizing
Accounting
Accounting standards
Descriptores:
Año de publicación:
2020
Contenido:
Resumen:
El trabajo parte de la propuesta de Jarne (1997) para la
caracterización de los sistemas contables nacionales como
una de las formas de entender la dinámica del proceso
armonizador. Busca comparar los casos de Colombia y
Uruguay, como partes del contexto latinoamericano, motivado
por la escasa existencia de estudios previos que refieran a la
realidad de los países de este continente en general, y de
estos dos en particular. A través de evidencia obtenida de
fuentes documentales, estadísticas, leyes y decretos, se
realiza un análisis comparativo a través de la estructura de
subsistemas contables. Eso ha permitido encontrar que en los
países estudiados el proceso de convergencia ha llegado a un
grado de avance muy importante. Esto se ha debido
fundamentalmente al papel del subsistema regulador y a los
vínculos mantenidos con el subsistema profesional, el cual ha
participado directamente en el proceso de legalización de las
normas. Al mismo tiempo, se verificaron notorias diferencias
en los controles sobre el ejercicio de la profesión, dado que
en Colombia hay fuertes mecanismos que no existen en el
caso uruguayo.
The work starts from Jarne's (1997) proposal for the characterization of national accounting systems as one of the ways of understanding the dynamics of the harmonizing process. It seeks to compare the cases of Colombia and Uruguay, as part of the Latin American context, motivated by the scarce existence of previous studies that refer to the reality of the countries of this continent in general, and these two in particular. Through evidence obtained from documentary sources, statistics, laws and decrees, the comparative analysis through the structure of accounting subsystems has allowed finding that in the countries studied the convergence process has reached a very important degree of progress. This has been mainly due to the role of the regulatory subsystem and the links maintained with the professional subsystem, which has participated directly in the process of legalizing the regulations. At the same time, there were notorious differences in the controls on the exercise of the profession, since in Colombia there are strong mechanisms that do not exist in the Uruguayan case
The work starts from Jarne's (1997) proposal for the characterization of national accounting systems as one of the ways of understanding the dynamics of the harmonizing process. It seeks to compare the cases of Colombia and Uruguay, as part of the Latin American context, motivated by the scarce existence of previous studies that refer to the reality of the countries of this continent in general, and these two in particular. Through evidence obtained from documentary sources, statistics, laws and decrees, the comparative analysis through the structure of accounting subsystems has allowed finding that in the countries studied the convergence process has reached a very important degree of progress. This has been mainly due to the role of the regulatory subsystem and the links maintained with the professional subsystem, which has participated directly in the process of legalizing the regulations. At the same time, there were notorious differences in the controls on the exercise of the profession, since in Colombia there are strong mechanisms that do not exist in the Uruguayan case
Descripción:
metadata.articulos.dc.description.uri:
Editorial:
Universidad Central de Bogotá
EN:
Contabilidad y Auditoría
Financiadores:
Citación:
OCAMPO GONZÁLEZ, J. Z., KUSTER NIEVES, C.R. "Análisis comparativo de los sistemas contables de Uruguay y Colombia". Contabilidad y Auditoría, 26 (52), pp. 97-132
Citación:
metadata.articulos.cc.license.name:
ISBN:
e-ISBN:
ISSN:
1852-446X
ISMN:
Otros identificadores:
Cobertura geográfica:
Cobertura temporal:
Departamento académico:
Grupo de investigación:
Licencia:
Licencia Creative Commons Atribución (CC - By 4.0)
Colecciones:
| Ficheros | Descripción | Tamaño | Formato | ||
|---|---|---|---|---|---|
| Kuster Análisis coparativo sistemas contables.pdf | Kuster_sistemas contables | 458.38 KB | Adobe PDF |