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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.rights.license | Atribución-NoComercial 4.0 Internacional |
dc.contributor.advisor | Gómez Villegas, Mauricio |
dc.contributor.author | Gutiérrez Montoya, Diana |
dc.coverage.temporal | 2009-2019 |
dc.date.accessioned | 2022-02-14T21:59:09Z |
dc.date.available | 2022-02-14T21:59:09Z |
dc.date.issued | 2021 |
dc.identifier.uri | https://repositorio.unal.edu.co/handle/unal/80983 |
dc.description | ilustraciones, gráficas, tablas |
dc.description.abstract | Esta 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). |
dc.description.abstract | 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. |
dc.format.extent | xv, 146 páginas |
dc.format.mimetype | application/pdf |
dc.language.iso | spa |
dc.publisher | Universidad Nacional de Colombia |
dc.rights.uri | http://creativecommons.org/licenses/by-nc/4.0/ |
dc.subject.ddc | 650 - Gerencia y servicios auxiliares::657 - Contabilidad |
dc.title | ¿Por qué no se adopta la NIIF para las PYMES? Un análisis desde la literatura académica internacional para el periodo 2009-2019 |
dc.type | Trabajo de grado - Maestría |
dc.type.driver | info:eu-repo/semantics/masterThesis |
dc.type.version | info:eu-repo/semantics/acceptedVersion |
dc.publisher.program | Bogotá - Ciencias Económicas - Maestría en Contabilidad y Finanzas |
dc.description.notes | Incluye anexos |
dc.contributor.researchgroup | Contabilidad, organizaciones y medio ambiente |
dc.description.degreelevel | Maestría |
dc.description.degreename | Magíster en Contabilidad y Finanzas |
dc.description.researcharea | Regulación contable |
dc.identifier.instname | Universidad Nacional de Colombia |
dc.identifier.reponame | Repositorio Institucional Universidad Nacional de Colombia |
dc.identifier.repourl | https://repositorio.unal.edu.co/ |
dc.publisher.department | Escuela de Administración y Contaduría Pública |
dc.publisher.faculty | Facultad de Ciencias Económicas |
dc.publisher.place | Bogotá, Colombia |
dc.publisher.branch | Universidad Nacional de Colombia - Sede Bogotá |
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dc.rights.accessrights | info:eu-repo/semantics/openAccess |
dc.subject.lemb | Pequeña y mediana empresa |
dc.subject.lemb | Literature review |
dc.subject.lemb | Revisión de la literatura |
dc.subject.proposal | IFRS for SMEs |
dc.subject.proposal | NIIF para PYMES |
dc.subject.proposal | International accounting |
dc.subject.proposal | Accounting regulation |
dc.subject.proposal | Adoption |
dc.subject.proposal | Systematic literature review |
dc.subject.proposal | Contabilidad internacional |
dc.subject.proposal | Regulación contable |
dc.subject.proposal | Adopción |
dc.subject.proposal | Revisión sistemática de literatura |
dc.subject.unesco | Contabilidad |
dc.subject.unesco | Accounting |
dc.subject.unesco | Administración financiera |
dc.subject.unesco | Financial administration |
dc.title.translated | Why is the IFRS for SMEs not adopted? An analysis from the international academic literature for the period 2009-2019 |
dc.type.coar | http://purl.org/coar/resource_type/c_bdcc |
dc.type.coarversion | http://purl.org/coar/version/c_ab4af688f83e57aa |
dc.type.content | Text |
dc.type.redcol | http://purl.org/redcol/resource_type/TM |
oaire.accessrights | http://purl.org/coar/access_right/c_abf2 |
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