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    La evolución del papel del contador público frente al proceso de globalización en Colombia a partir de la apertura económica de 1991

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    Date

    2015

    Author

    Hernández Herrera, Diana Carolina
    Díaz Fonseca, Arbey
    Calchón Fernández, Luis Alberto

    Director de tesis

    Martínez Ribón, Jhonattan Guillermo Tercero

    Citación

           
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    TY - GEN T1 - La evolución del papel del contador público frente al proceso de globalización en Colombia a partir de la apertura económica de 1991 AU - Hernández Herrera, Diana Carolina AU - Díaz Fonseca, Arbey AU - Calchón Fernández, Luis Alberto Y1 - 2015 UR - http://hdl.handle.net/11396/4287 AB - This document is a timeline, how has been the evolution of the CPA as a result of economic changes that Colombia has suffered since the economic opening in president Cesar Gaviria Trujillo government in 1991. The work collects information from internet, magazines, laws and regulations issued by the government and do an investigation of the issue raised. The methodology used to carry out the research was focused on the qualitative method based on theoretical principles using methods of obtaining information in depth, to achieve this; the research was divided into three phases included: collect, analyze and interpret the information. The work may be of interest to future students because it emphasizes the importance of showing the professional accounting within organizations worldwide. We present a summary of the legislation in Colombia has framed the professionals in this area, then they trade agreements that Colombia has had in recent years and its influence on the finance. To conclude, analyze the importance of constant updating to be assumed by Public Accountants derived from economic and politics changes. ER - @misc{11396_4287, author = {Hernández Herrera Diana Carolina and Díaz Fonseca Arbey and Calchón Fernández Luis Alberto}, title = {La evolución del papel del contador público frente al proceso de globalización en Colombia a partir de la apertura económica de 1991}, year = {2015}, abstract = {This document is a timeline, how has been the evolution of the CPA as a result of economic changes that Colombia has suffered since the economic opening in president Cesar Gaviria Trujillo government in 1991. The work collects information from internet, magazines, laws and regulations issued by the government and do an investigation of the issue raised. The methodology used to carry out the research was focused on the qualitative method based on theoretical principles using methods of obtaining information in depth, to achieve this; the research was divided into three phases included: collect, analyze and interpret the information. The work may be of interest to future students because it emphasizes the importance of showing the professional accounting within organizations worldwide. We present a summary of the legislation in Colombia has framed the professionals in this area, then they trade agreements that Colombia has had in recent years and its influence on the finance. To conclude, analyze the importance of constant updating to be assumed by Public Accountants derived from economic and politics changes.}, url = {http://hdl.handle.net/11396/4287} }RT Generic T1 La evolución del papel del contador público frente al proceso de globalización en Colombia a partir de la apertura económica de 1991 YR 2015 LK http://hdl.handle.net/11396/4287 AB This document is a timeline, how has been the evolution of the CPA as a result of economic changes that Colombia has suffered since the economic opening in president Cesar Gaviria Trujillo government in 1991. The work collects information from internet, magazines, laws and regulations issued by the government and do an investigation of the issue raised. The methodology used to carry out the research was focused on the qualitative method based on theoretical principles using methods of obtaining information in depth, to achieve this; the research was divided into three phases included: collect, analyze and interpret the information. The work may be of interest to future students because it emphasizes the importance of showing the professional accounting within organizations worldwide. We present a summary of the legislation in Colombia has framed the professionals in this area, then they trade agreements that Colombia has had in recent years and its influence on the finance. To conclude, analyze the importance of constant updating to be assumed by Public Accountants derived from economic and politics changes. OL Spanish (121)
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    Palabras clave

    Globalización
    Ventaja competitiva
    Apertura económica
    Estado-nación y globalización
    Contadores - Colombia - 1991
    Análisis de datos fácticos - Impacto
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    Abstract

    Este trabajo documenta en una línea de tiempo, cómo ha sido la evolución de la profesión de Contador Público como consecuencia de los cambios económicos que ha sufrido nuestro país desde la apertura económica iniciada por el ex presidente Cesar Gaviria Trujillo en 1991. El trabajo recopila información de la web, revistas, leyes y normas expedidas por el gobierno nacional y realiza una investigación sobre el tema planteado. La metodología que se empleó para llevar a cabo la investigación estuvo enfocada en el método cualitativo basado en principios teóricos utilizando métodos de consecución de información a profundidad, para lograr esto, se dividió la investigación en tres fases que consistieron en: recolección de información, análisis de la información y la interpretación de los resultados obtenidos. El trabajo puede ser de interés para futuros estudiantes de Contaduría Pública, pues se enfatiza en mostrar la importancia que tiene el profesional contable dentro de las organizaciones a nivel mundial. Se presenta una exposición que resume como la legislación en Colombia ha enmarcado a los profesionales de esta área, posteriormente se muestran los acuerdos comerciales que ha tenido Colombia en los últimos años y su influencia en la Contaduría, para Concluir analizando la importancia de la constante actualización que deben asumir los Contadores Públicos derivada de los cambios económicos.

    Abstract

    This document is a timeline, how has been the evolution of the CPA as a result of economic changes that Colombia has suffered since the economic opening in president Cesar Gaviria Trujillo government in 1991. The work collects information from internet, magazines, laws and regulations issued by the government and do an investigation of the issue raised. The methodology used to carry out the research was focused on the qualitative method based on theoretical principles using methods of obtaining information in depth, to achieve this; the research was divided into three phases included: collect, analyze and interpret the information. The work may be of interest to future students because it emphasizes the importance of showing the professional accounting within organizations worldwide. We present a summary of the legislation in Colombia has framed the professionals in this area, then they trade agreements that Colombia has had in recent years and its influence on the finance. To conclude, analyze the importance of constant updating to be assumed by Public Accountants derived from economic and politics changes.
    URI
    http://hdl.handle.net/11396/4287
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