Maestría en Contabilidad

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https://hdl.handle.net/11396/3519

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Relevancia de un estudio comparativo sobre propiedad, planta y equipo para establecer la realidad económica de una pyme colombiana
(Universidad La Gran Colombia, 2025) Varela Meléndez, Edgar Antonio; Suárez Pineda, Jesús Alberto
En Colombia, las empresas del grupo 2, pertenecientes a las pequeñas y medianas empresas (pymes), reclaman, desde 2009, su adaptación a las Normas Internacionales de Información Financiera (NIIF). Esto supone pasar por un proceso de traslación de la normatividad local, basada en el Decreto 2649 de 1993, que determina las normas de contabilidad generalmente aceptadas en Colombia, a la de las NIIF, con el fin de tener una información contable más transparente y unificada con el lenguaje internacional, lo que facilitaría el trabajo de los usuarios de la información financiera global. En el caso de los rubros de propiedad, planta y equipo (PPE), la información financiera nacional difiere en algunos campos de la internacional, por lo que es importante establecer una comparación entre ambas y así determinar los beneficios de la transición normativa. Por eso, en este trabajo de maestría se tiene el objetivo general de explicar la importancia de un estudio comparativo entre la norma contable local y la internacional de PPE mediante la medición y reconocimiento de la realidad económica en una pyme colombiana. Se procedió mediante una metodología mixta, que requirió de la hermenéutica jurídica para la comparación de la normatividad contable, y del enfoque cuantitativo para el análisis de datos del estudio de caso. Se concluye que es imprescindible realizar estudios comparados sobre la normativa contable respecto a la internacional, porque brinda información más confiable en relación con la realidad económica de las organizaciones.
Análisis experimental de la conducta para las finanzas: un caso de estudio en estudiantes de IV semestre de Administración de Empresas
(Universidad La Gran Colombia, 2022) Vergara Cervantes, Kelli Johana; Castiblanco, Fabian
Behavioral finance has been a challenge for the rationality in making financial decisions indicated by traditional economics, since it is assumed that the way the information is presented would be the fundamental basis for making the decision. The objective of this research is to identify how risk aversion affects financial decisions in IV semester business administration students through an experimental study. In accordance with the above, a study with an exploratory scope has been carried out through an approach with the chosen sample, which are the 30 students of the IV semester of business administration of the National Unified Corporation of Higher Education [CUN] to carry out The experimental design that has yielded as main result that the risk aversion bias is evident in the financial decision-making process since a greater investment was presented in the loss scenario, allowing to conclude that individuals prefer to let go of a greater utility before losing everything invested regardless of the scenario, be it a financial boom or bankruptcy. In other words, the population sample can assume a constant level of risk, even if asset prices go up or down, or regardless of their level of knowledge about financial markets.
Análisis del método de valoración económico ambiental de costo de viaje aplicado al Parque Nacional Natural de Sumapaz en contraste con Chingaza para el año 2023.
(Universidad La Gran Colombia, 2023-04-26) Cardenas Villanueva, Laura Patricia; Chocontá, José Efraín (Director); Castiblanco, Fabian (Codirector)
Nature is part of the survival of all living beings and for human beings it has been essential in their evolution. Immersed in the progress of man as a species and in the advance as a society in industrial matters, it has been nature that has provided the resources for constant development until today, even so, the human being distanced himself from his natural being in order to focus on capital creation; However, since the 1970s this has been changing, as the preservation of the environment and the contact of human beings with spaces that allow them to get closer to nature have become more relevant. In Colombia, places such as the Chingaza National Natural Park and Sumapaz Paramo are visited by ecotourists from all over the world with the aim of enjoying this impressive type of ecosystem, therefore, this research insists on the relevance of the ecotourism preservation for ecosystems such as the paramos, of which Colombia has approximately 50% (MADS 2021), and due to the need for ecotourism controlled by government entities exercising care over these fragile ecosystems, since the paramo is closed to this activity (MADS 2017); In order to provide a possible solution to the problem, it was possible to measure a possible entry value to the Sumapaz National Natural Park, through the application of the environmental ecosystem valuation method, travel cost, this being based on responsible ecotourism in the areas analyzed and the need to provide relevant data from the accounting discipline for this purpose.
Fortaleciendo la capacidad de la contraloría departamental del amazonas para vigilar la gestión territorial: una aproximación desde la perspectiva financiera y de talento humano
(Universidad La Gran Colombia, 2023) Pulido Bernal, Gerardo; Diaz Espitia, Ginna Paola
In Colombia, departmental comptroller's offices oversee territorial public entities' administrative and financial management. The fulfillment of their mission generates credibility and trust, both institutionally and socially. They are also responsible for ensuring that other public entities fulfill their mission and, therefore, that citizens benefit from the services the national government provides. Given the importance of the functions of the departmental comptrollers' offices, the present exercise under the descriptive and explanatory research method analyzed the financial and human talent capacity of the Amazonas Departmental Comptroller's Office. This study used the Political Constitution of Colombia, legislative acts, laws, decrees, ordinances, and resolutions, which dictate the functions of the Comptroller's Office in Colombia. Also, it used the results of the measurements of institutional management and performance, the evaluation of the levels of corruption risks of the governmental entities, the questionnaire of open questions applied to the Comptroller's Office of the Department of Amazonas, and pronouncements of the "Auditoria General de la República" through its Rendiciones de Cuentas and audits. In conclusion, although these control bodies enjoy independence and autonomy, they are limited by scarce resources, lack of training to strengthen the skills of public servants linked and expansion of these staff plants, and greater concentration of staff in administrative areas. Because of these and other deficiencies, they seek resources through relationships with the Comptroller General's Office, departmental assemblies, and municipal mayors' offices (Ortiz & Ordóñez, 2018), which induces the territorial Fiscal Control to be politicized, and its effectiveness is questioned. These events gave rise to Legislative Act 04 of 2019 (Valbuena, 2019).
Factores que inciden en el diseño e implementación de herramientas de control aplicables a las empresas PYMES del sector de la construcción
(Universidad La Gran Colombia, 2022) Leiva Andrade, Yolanda; Palomino Rubio, César Augusto
This research is based to identify the factors that influence in the design and implementation of internal control tools in Pymes companies related to the civil engineering and construction sector. In this research was used a mixed focus a qualitative and quantitative variable. In the same way, it was used in a study case and was applied to specific group. The method developed was deductive. The focus population was the Pymes company related to the construction field in the Tolima and Huila department. According to the analysis of the information obtained, it was possible to identify that these companies have deficiencies in the knowledge of internal control. Because these controls are focused on people and not to the processes. Besides, they do not have designed manuals of processes and procedures. Another weakness is that controls are implemented through a communication or guide verbal, which is reflected in the lack effectiveness of the Internal control system. Also, the lack of commitment from senior management into the process. Moreover, Insufficiency in the application of follow up or monitoring, not having a culture of control and fear of these control. Likewise, the deficiency in the administrative application of tools such as budgets, planning, organizational structure. Finally, lack of a human resources management policy
Método para la determinación de insolvencia financiera a partir de algoritmos de clasificación borrosa supervisada y no supervisada
(Universidad La Gran Colombia, 2021) Dussan Montoya, Hector Albeiro; Coy Coy, Claudia Briceida; Castiblanco Ruiz, Fabián Alberto
The objective of this research is to propose a method for the determination of financial insolvency from supervised and unsupervised fuzzy classification algorithms. The application and validation of the method is carried out in the economic sector of construction in Colombia, due to the high percentage of companies in bankruptcy for the years 2017 and 2018. The input variables of the method correspond to indicators or ratios financial statements of each one of the companies studied, according to its use and application to both the Colombian context and the specific economic sector. In the end, the results of the application of the method are validated and contrasted using machine learning techniques together with the results issued by the Colombian Superintendency of Companies and its report on the status of the companies under study. Based on the above, the advantages of the proposed method are established.
Análisis de los cambios del recaudo fiscal del impuesto al valor agregado iva para Colombia a partir de la reforma tributaria ley 1819 de 2016
(Universidad La Gran Colombia, 2021) Martinez Vega, Sandra Liliana; Torres Ortiz, Manuel Alejandro
The Value Added Tax (VAT) has been the mainstay of the Colombian tax system for 57 years: it is the simplest tax to collect, but at the same time the one that has the greatest impact on the income of consumers, especially the most vulnerable. This is why each tax reform, which occurs on average every 24 months, is accompanied by a controversy over the possible increase of this tax. As of the Tax Reform, Law 1819 of 2016, the VAT presented a significant increase of 3 percentage points, from 16% to 19% which generated an increase in tax collection of 22.26% in 2017 compared to 2016, mainly due to the increase in the general rate and collection management of the Dian portfolio and tax control of the Dian. Based on the above, we responded to the incidence of the changes in the Structural Tax Reform Law 1819 of 2016, on the fiscal collection of the value added tax Iva in Colombia, through a mixed approach. Through the univariate model ARIMA, an analysis was made of the behavior of the variable VAT collection in an average economy on a quarterly basis from the year 2000 until the second quarter of 2018, where it was concluded that in the scenario of no structural tax reform of law 1819 of 2016, VAT collection would not have been significantly affected, the average variation in collection would have been similar with an estimated deviation of 2%. Keywords: Tax, Value Added Tax -VAT-, Tax Reform, Consumption, General Rate, Collection.
Las prácticas corruptas de tipo legal, fiscal y de control en las fundaciones, a través de su sistema contable, en el período 2016-2018
(Universidad La Gran Colombia, 2020) Leiva Bocanegra, Oscar Iván; Bermeo Vargas, Luis Alberto; Rengifo, Luis Eduardo
This investigation determines the corruption practices of a legal, fiscal and control nature in the foundations through their accounting system. Studies of relevant cases of corruption during the years 2016-2018 were analyzed, in which these entities were implicated. The legal regime applicable to foundations, the importance of accounting as a state control mechanism, was established. The focus of the work was qualitative, descriptive and documentary, since it was based on explaining the way in which the foundation is instrumentalized to carry out works outside its social mission. The sources of information were mostly secondary, such as: magazines, books, court decisions, legal regulations, news, etc. The most important finding of this work was to specify how foundations are used to carry out acts classified as corrupt in public entities, the most common being legal violations that, in turn, are classified in contractual, labor and social and commercial security regulations. Tax and control violations were also found.
Propuesta de un modelo de intervención para el fortalecimiento contable y financiero en los emprendimientos empresariales
(Universidad La Gran Colombia, 2020) Cadena, Jeimy; Márquez, Fredy
The programs that promote the creation and strengthening of businesses in the entrepreneurial ecosystem are currently faced with contributing to the strengthening of skills in entrepreneurial entrepreneurs, even more so in those that directly affect financial symptoms, which lead to the closure and liquidation of companies. One of the causes of "limited knowledge regarding financial aspects of companies" (Vesga et al., 2017, p.28)., Is the low interest of business entrepreneurs for accounting and financial issues in the different links of the entrepreneurship value chain, given that "for a good number of entrepreneurs finance is an operational rather than a strategic issue" (Vesga et al., 2017, p.28). As revealed by Gómez et al. (2017) in the Global Entrepreneurship Monitor [GEM] 2017, Colombia has been presenting an increase in business discontinuity statistics, with 16% due to financial problems. For its part, Confecámaras (2017) has stated that, "in the case of Colombia, out of 10 companies created, 4 are still active after five years of operation." (p. 10). Given this reality, this research work leads to the generation of a model proposal that leads to strengthening the accounting and financial aspects of the different links in the value chain of entrepreneurship, with the purpose of achieving solid foundations in the projection of growth and sustainability of the nascent ventures in our country.

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