Pregrado Contaduría Pública
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Tipo de ítem: Ítem , La informalidad de los mercados en america latina(Universidad Santo Tomás, 2026-06-11) Porras Guayara, Jonathan Albeiro; Saray Castillo, Julian Eduardo; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001656974; https://orcid.org/0009-0002-4633-5618This article analyzes the crisis of market informality in Latin America, a phenomenon that affects more than half of the region's workers. Using real figures and up-to-date studies carried out by the countries themselves, we examine how this problem is no longer a hypothetical case but has become a real issue in terms of how social vulnerability has grown in the countries of South America. We highlight the serious consequences this entails: on the one hand, workers without access to social benefits (health, pensions, occupational risk insurance, etc.); on the other, a state with weak tax collection that is unable to finance quality public services. This is not just a matter of numbers and interests on both sides, but a growing problem that is holding back the progress of the population. Finally, possible solutions are analyzed, from tax incentives for people who decide to formalize their economic activity to the facilitation of procedures, concluding that formalization is not achieved only by imposing laws, but with an attractive economic environment so that people realize that formalizing their work is really worthwhile. It is a call for governments and individuals to work hand in hand so as not to continue compromising our economic future as a region.Tipo de ítem: Ítem , Desafíos y oportunidades de la implementación de herramientas de inteligencia artificial por parte de contadores públicos de Villavicencio.(Universidad Santo Tomás, 2026-06-10) Guevara Bejarano, Paula Andrea; Flórez Baquero, José Joaquín; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001487860; https://scholar.google.es/citations?hl=es&pli=1&user=-VqCnesAAAAJ; https://orcid.org/0000-0002-6419-1198This research project aimed to analyze the current relationship between public accountants in Villavicencio and artificial intelligence (AI) tools, focusing on three key areas: the level of knowledge and use, perceived opportunities, and the challenges and limitations for their implementation in professional practice. First, regarding the current level of knowledge and use of AI, it was found that most accountants have a basic or intermediate level of understanding of AI applied to public accounting, while only a small proportion reach an advanced level. This indicates that, although there is general familiarity with the concept and some tools, a deep or specialized mastery is not yet evident. However, AI is already in a significant adoption phase: most respondents have used some AI tool, and nearly half use it frequently. The use of AI is primarily concentrated in chatbots and general-purpose virtual assistants, with the implementation of specific solutions for accounting processes, such as accounting software with AI modules, business intelligence tools, or process automation, still in its early stages. This reveals an underutilized potential. Secondly, when describing the perceived opportunities for incorporating AI into accounting tasks, the results show that accountants in Villavicencio primarily see it as an opportunity to improve efficiency and work quality. They recognize its ability to reduce time spent on routine tasks, decrease errors in records and audit processes, and optimize accounting procedures in general. Additionally, there is a strategic vision of AI as a factor in competitiveness and value creation, as its use is considered likely to enable the provision of more advanced services focused on analysis, strategic consulting, and financial projections. In this sense, a significant proportion of accountants perceive that, in the medium term, AI will become a necessary tool for professional practice, establishing itself as a key element to remain current and differentiated in the market. Third, in acknowledging the challenges and limitations of implementing AI, the research reveals that the main barrier identified by accountants is a lack of technical knowledge and specific training in artificial intelligence. This deficiency is confirmed in both closed and open-ended questions, where a lack of training appears as the most frequent response. Alongside this training gap, significant concern is detected regarding the security and confidentiality of accounting information when using AI tools, as well as less defined perceptions regarding the cost of implementation and the potential replacement of certain accountant functions. Taken together, these findings show that the challenges to AI adoption are concentrated more on building capacity and trust for safe and responsible use than on purely economic limitations or a widespread fear of job displacement. Based on these results, the study concludes that AI is already part of the professional accounting landscape in Villavicencio, but its use remains in a transitional phase: there is openness and growing adoption, accompanied by a clear perception of benefits, but also training gaps and security concerns that must be addressed. This highlights the need to design specialized training strategies, promote the progressive implementation of AI-based accounting solutions, and establish clear guidelines on data protection and best practices, in order to enhance the use of artificial intelligence as an effective support for the transformation and modernization of accounting practices.Tipo de ítem: Ítem , La transformación digital en el desempeño del contador público independiente en Villavicencio(Universidad Santo Tomás, 2026-06-10) Riobueno Rugelis, Juan Manuel; Velásquez Vargas, Karen Giseth; Gómez Suárez, Lindey Angelica; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scholar.google.es/citations?user=tZ32J3cAAAAJ&hl=es; https://orcid.org/0000-0003-4904-4840This research aimed to analyze the impact of the adoption of digital tools on the professional performance of independent public accountants who provide services to medium-sized companies in the city of Villavicencio. The study emerged from the technological changes currently affecting the accounting profession, especially with the implementation of tools such as electronic invoicing, electronic payroll, and accounting software. The research was developed under a quantitative approach with a descriptive and correlational cross-sectional scope. For data collection, a structured survey was applied to 80 independent public accountants mainly located in the El Espejo sector, in commune two of Villavicencio. The instrument made it possible to identify the level of use, integration, and ease of use of digital tools, as well as their influence on professional performance. The results showed that most professionals frequently use digital tools in their daily activities, especially accounting software, electronic invoicing, and electronic payroll systems. In addition, these platforms have contributed to improving processes related to financial information management, tax compliance, and work efficiency. The study also identified difficulties mainly associated with technological problems, lack of training, and the complexity of some digital platforms. Likewise, it was found that ease of use directly influences professional performance, since proper management of these tools facilitates accounting and administrative activities. Finally, the research concluded that digital tools currently represent an essential element in accounting practice; however, there is still a need to strengthen technological skills and training processes for accounting professionals and their clients.Tipo de ítem: Ítem , Análisis de la estructura de costos de tres platos representativos del restaurante amazonas & mar pescadería de villavicencio(Universidad Santo Tomás, 2026-05-29) Dussan Cortes, Luisa Fernanda; Rondon Uribe, Cristian Camilo; Gomez Suarez, Lindey Angelica; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scholar.google.es/citations?user=tZ32J3cAAAAJ&hl=es; https://orcid.org/0000-0003-4904-4840The project aimed to analyze, from a cost perspective, three representative dishes from the restaurant: Seafood Casserole, Amarillo a la Monseñor, and Paella. A methodology was used based on identifying inputs, labor times, and proportionally allocating indirect costs to determine the actual unit cost and contribution margin for each dish. First, the cost elements for each dish were identified and classified: specific raw materials (seafood, fish, rice, vegetables, fats, seasonings), direct labor of the head chef and assistant (measured in minutes per activity and converted to monetary value), and indirect manufacturing costs (energy, gas, equipment use, cleaning, etc.), which were then distributed proportionally. This allowed for the creation of comprehensive technical data sheets and a clear distinction of which component had the greatest impact on the total cost of each dish. Subsequently, the unit cost of each dish was calculated based on the actual consumption of ingredients and direct labor, adding the corresponding portion of indirect costs. By comparing these unit costs with current selling prices, cost percentages and contribution margins were obtained. The results show that, although all three dishes generate positive margins, there are significant differences in their profitability: the Seafood Casserole and the Paella have high cost percentages relative to their price, while the Amarillo a la Monseñor stands out for its lower cost percentage and higher contribution margin, both in relative and absolute terms. Based on this analysis, recommendations are made to improve the restaurant's profitability, including: reviewing selling prices and portion sizes for the casserole and the paella; strengthening the use and control of technical specifications to ensure standard portioning and reduce waste; and optimizing the distribution of tasks between the head chef and assistant to decrease the labor cost per portion. and to establish a periodic review of input costs and pricing structure, so that the restaurant has a continuous system for costing and making decisions about its menu. Overall, the project demonstrates how a systematic analysis of costs per dish becomes a key tool for making strategic decisions regarding pricing, menu offerings, and operational management of the business.Tipo de ítem: Ítem , Centro de producción: solución para optimizar costos y controlar materias primas en el Penjaus Paisa(Universidad Santo Tomás, 2026-06-07) Quijano González, Nicolas Ernesto; Triana Lozano, Milton Hernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001528790; https://scholar.google.com/scholar?hl=es&as_sdt=0%2C5&q=milton+hernando+triana+lozano&btnG=; https://orcid.org/my-orcid?orcid=0000-0001-6332-0173The research project was carried out at El Penjaus Paisa restaurant with the aim of designing and evaluating a production center model to optimize the management of raw materials, particularly pork used for the preparation of chicharrón, while reducing waste and strengthening cost control. During the diagnostic phase, the handling processes of supplies across the restaurant’s three locations were analyzed, revealing deficiencies in inventory control, traceability, and waste recording. These issues were associated with the lack of standardized portion sizes and procedures, the use of informal control tools, and the limited utilization of the inventory management system. The analysis showed discrepancies of approximately 25% between theoretical and physical inventories, resulting in economic losses and negatively affecting profitability. In response, a production center model based on standardization and quantitative control was designed. The model includes product specification sheets, processing control forms, standardized storage procedures, systematic use of inventory software, daily physical inventories, periodic reconciliations, assignment of inventory responsibilities, and training programs aimed at strengthening a culture of measurement and record keeping. The evaluation of the model indicated that its implementation could reduce inventory discrepancies to a range between 5% and 10%, preventing raw material losses and improving yield per kilogram processed. Furthermore, it would facilitate the generation of reliable information for decision-making, cost optimization, and supplier negotiations. In conclusion, the model is technically and operationally feasible and contributes to improving the restaurant’s profitability and long-term financial sustainability.Tipo de ítem: Ítem , Prácticas de seguridad de la información en mipymes de Villavicencio: un estudio de caso múltiple para la identificación de oportunidades de mejora desde los marcos coso-erm y cobit(Universidad Santo Tomás, 2026-06-03) Garzón Garzón, Jeidy Tatiana; Aroca Garcia, Yolanda; Flórez Baquero, José Joaquín; Universidd Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001487860; https://scholar.google.es/citations?hl=es&pli=1&user=-VqCnesAAAAJ; https://orcid.org/0000-0002-6419-1198The increasing digitalization of accounting and administrative processes has led Colombian SMEs to rely increasingly on technological tools to manage financial information. However, in many cases, this technological adoption has not been accompanied by formal internal control and information security mechanisms, increasing exposure to cyber risks that may affect operational performance and the reliability of accounting records. In this context, practices implemented in two SMEs located in Villavicencio were evaluated through the COSO-ERM and COBIT 2019 frameworks. This research was developed under a qualitative and descriptive-analytical approach, using a multiple case study as the methodological strategy. Data was collected through semi-structured interviews and surveys conducted with personnel involved in accounting and technological processes within the participating organizations. The results showed that both companies have digitalized accounting processes, individual user access, and automatic information backup mechanisms. However, weaknesses were identified regarding the absence of formal security policies, poorly structured controls, the use of messaging applications to share financial information, and limited preventive management of technological risks. Likewise, dependence on employees empirical knowledge and limited supervision of certain technological processes were observed. From the COSO-ERM perspective, deficiencies were identified in risk assessment, monitoring, and the formalization of internal controls. In turn, COBIT 2019 revealed basic and intermediate levels of technological capability, especially in aspects related to information security and operational continuity. In conclusion, the identified vulnerabilities are not only technological in nature but are also supported by intrinsic organizational weaknesses. Informality in operational processes, insufficient documentation, and a low-level risk management culture pose significant threats to the integrity and reliability of accounting information.Tipo de ítem: Ítem , Practica Empresarial Transportes GMH SAS(Universidad Santo Tomás) Hernández Bonilla, Lina Marcela; Triana Lozano, Milton Hernando; Universidad Santo Tómás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001528790; https://scholar.google.es/citations?hl=es&user=pm6yjjQAAAAJ; https://orcid.org/0000-0001-6332-0173The business practice at the company TRANSPORTES GMH SAS in Villavicencio (Meta) is an enriching experience where I had the opportunity to get involved in various important areas of the company, which allowed me to gain experience in crane services and machinery transportation, such as implementing various systems that help quickly the operation of intakes and delivery of services in general. This report will present figures of the functions performed, the knowledge acquired and the operation of the company, as well as the bank reconciliations that were carried out together with the accounting assistant of GMH SAS.Tipo de ítem: Ítem , Gestión Financiera y su Incidencia en la Toma de Decisiones Estratégicas en las Ferreterías del Municipio de Villa de Leyva, Boyacá(Universidad Santo Tomás, 2026-06-02) Saenz Ruiz, Flor Maria; Ovalle Salazar, Enid Margaret; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001546099; https://scholar.google.com/citations?user=dLUofp4AAAAJ&hl=esThe purpose of this study was to analyze the financial management of hardware stores in Villa de Leyva and to determine whether such management ultimately shapes the day-to-day decisions of their owners. Most of these businesses are micro or small enterprises that play a specific role in the local economy but face real challenges in organizing their financial resources. The research combined surveys and interviews to understand how hardware stores manage their resources and handle day-to-day financial decisions. The study examined the management of revenue, inventory, cash, and technological tools, as well as the role that financial information plays in aspects such as pricing, restocking merchandise, and accessing credit. Finally, practical recommendations were formulated aimed at improving financial management and promoting better use of available accounting and digital tools.Tipo de ítem: Ítem , Acompañamiento y orientación al ciudadano en el núcleo de apoyo fiscal y contable (NAF) de la DIAN(Universidad Santo Tomás, 2026-07-06) Duarte Barbosa, Dilan Steven; Rico Bonilla, Carlos Orlando; Pacheco Pedroza , Volmar Andres; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000727814; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000008182; https://scholar.google.com/citations?user=BBgagIsAAAAJ&hl=es&oi=ao; https://orcid.org/0000-0002-0060-0431; https://orcid.org/0000-0002-3604-8968This report presents the internship experience carried out within the Tax and Accounting Support Centers (NAF) program of the Colombian Tax and Customs Authority (DIAN), developed through the cooperation agreement with Universidad Santo Tomás. The main objective of the internship was to provide free tax guidance to citizens while promoting tax education and compliance. During the practice period, advisory services were offered on procedures such as registration and updating of the Single Tax Registry (RUT), income tax returns, estate procedures, password recovery, and other basic tax-related services. Most consultations were addressed through virtual assistance channels, mainly video appointments, although some cases required referral to in-person DIAN offices due to operational limitations. The experience contributed to the development of technical knowledge in tax regulations, as well as communication, customer service, and problem-solving skills. Overall, the internship strengthened both professional competencies and soft skills essential for future professional performance.Tipo de ítem: Ítem , Presupuesto Contable Aplicado a la Administración Financiera de los Hoteles en el Destino Turístico de Villa de Leyva de Boyacá(Universidad Santo Tomás, 2026-06-19) Vasquez Maldonado, Astrid Ximena; Cely Mariño, Carol Jullieth; Hernández Delgado, Cindy Paola; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0002147379This study focused on analyzing the accounting budget as a strategic tool in the financial management of hotels located in Villa de Leyva, Boyacá. The main objective was to examine the use of the accounting budget as the primary financial management tool for hotels. To achieve this, a mixed-methods approach was implemented. On the one hand, statistics on the increase in reservations and the destination's percentage were collected and verified using sources such as Civitatis and Boyacá 7 Días. This quantitative analysis revealed accelerated tourism growth, reaching 42% between 2024 and 2025. On the other hand, a qualitative review of previous studies (national and international background) revealed recurring gaps in the sector, such as the lack of staff training programs. The results of this study indicate significant deficiencies in the control of operating costs and expenses, financial management indicators, and the absence of structured budget monitoring. It is concluded that the accounting budget is the foundation of the financial sustainability of hotel companies, and its correct execution is fundamental to increasing profitability and maintaining the competitiveness of hotels in Villa de Leyva.Tipo de ítem: Ítem , Sostenibilidad y Contabilidad en Empresas Bocadilleras: Estrategias Financieras para un Modelo de Negocio Responsable(Universidad Santo Tomás, 2026-06-05) Torres Pérez, Natalia; Vargas Patiño, Julieth Dayana; Hernández Escorcia, Rubén Darío; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001362038; https://scholar.google.es/citations?user=SjWOJaYAAAAJ&hl=es&oi=ao; https://orcid.org/0000-0003-0940-9833The Velez snack is a product representative of Vélez, Santander, which has established its economic, cultural, and social importance over several generations (Mesa Grisales, 2021). This traditional agro-industry, based on the artisanal production of a sweet made from guava pulp and sugar, is a key factor because it generates employment, tourism, and promotes Vélez’s culinary scene (Cabrera Garaviz, 2018). Production takes place in approximately 40 to 60 factories—family-run microenterprises that are gradually implementing different methods that take into account factors such as climate, food handling, quality, and costs (Tamayo Mesa, 2012). The research will focus on snack food companies in this region, characterizing their accounting practices and highlighting success stories where the implementation of sustainable practices has improved competitiveness and product quality. Snack food companies in Vélez will actively participate in the research, providing data and experiences that will help identify effective strategies to improve traceability and sustainability in their production. The expected results include the identification of financial and management strategies that promote sustainability and traceability in snack production, thereby improving companies’ up-to-date accounting and financial information. In addition, the reports and analyses generated are expected to contribute to increasing up-to-date information on sustainable practices in the sector, facilitating informed decision-making for future implementations and strengthening the reputation and competitiveness of companies in the local and international markets. Thus, this study is structured into seven sections that allow for an organized exploration of aspects related to accounting and financial sustainability in snack food companies in Vélez, Santander. The first section presents the introduction, outlining the general context of the research and the importance of the snack food sector within the regional economy. The second section presents the problem statement, identifying the main environmental, financial, and administrative issues currently affecting these companies. The third section presents the rationale for the research, highlighting the importance of integrating sustainable practices into accounting and financial management to strengthen the sector’s competitiveness and sustainability. Next, in the fourth section, the general and specific objectives that guide the study are established. The fifth section presents the state of the art and the theoretical framework, including research background and conceptual foundations related to corporate sustainability, sustainable accounting, the production of the Veleño sandwich, and sustainable financial strategies applied to agro-industrial MSMEs. Subsequently, in the sixth section, the methodology used is presented, describing the research approach, data collection techniques, and the process of document analysis and semi-structured interviews conducted during the research. Finally, in the seventh section, the results obtained from the literature review and the interviews conducted are presented, enabling the identification of the main financial management and sustainability practices implemented within the sandwich shop sector, including a discussion of the results, conclusions, and recommendations aimed at strengthening the environmental, financial, and competitive sustainability of sandwich shops in the region.Tipo de ítem: Ítem , Criptomonedas y Activos Digitales: Tratamiento Contable y Normativo en Colombia(Universidad Santo Tomás, 2026-06-05) Lemus Limas, Ariel Andrés; Niño Abaunza, Luz Helena; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000000863This study examines the accounting and regulatory treatment of cryptocurrencies and digital assets in Colombia, considering the transformations they have introduced into the financial system, as well as the challenges arising from the absence of a clear and unified regulatory framework. In recent years, cryptoassets have gained global relevance, driven by the adoption of technologies such as blockchain, which have significantly reshaped investment and transaction processes (KPMG, 2019). The use of cryptocurrencies in Colombia has increased among both legal entities and individuals; however, a standardized regulatory framework defining their treatment has yet to be established. In this context, the (DIAN, 2023) states that these assets, as part of an entities or individual’s wealth, entail tax implications. Meanwhile, the (CTCP, 2023) indicates that their accounting classification depends on the purpose for which they are held, allowing them to be recognized either as inventories or as intangible assets. This divergence in criteria affects accounting practice and underscores the need for clearer regulatory guidance. At the international level, there is still no definitive consensus regarding their accounting treatment. According to the (NIFF, 2013), cryptocurrencies do not fully meet the definition of a financial asset and have therefore been analyzed under standards such as IAS 38 (IAS 38, 2014) and IAS 2 (IAS 2, 2013). This has led to diverse interpretations across districts, thereby hindering the comparability of financial information among organizations (McCaffrey & Stock, 2022). Furthermore, the review of documentary and regulatory sources reveals that cryptoassets pose significant risks, particularly in relation to money laundering and tax evasion. These risks are associated with their high volatility and the limitations in the traceability of certain transactions (Interpol, 2023; Scorechain, 2023). Although countries such as Canada, El Salvador, the United States, Brazil, and Mexico have made progress in regulating these assets, a universal regulatory framework ensuring comprehensive oversight is still lacking (Reuters, 2025). In this regard, information on cryptoassets remains fragmented across institutional reports, accounting regulations, and academic studies. In Colombia, (Betancur & Gómez Torres, 2025; Cámara de Representantes, 2025), highlight the existence of legal gaps that affect both proper taxation and legal certainty. This occurs despite the emphasis placed by the (Banco Mundial, s. f) and the (OCDE, s. f.) on the importance of strengthening regulatory frameworks. In conclusion, the objective of this study is to identify and categorize documentary and regulatory sources and to analyze their content from a scientific perspective to enhance the understanding of the accounting treatment of cryptoassets in Colombia. To this end, a qualitative documentary approach is employed, based on the analysis of academic articles, regulations, and specialized reports, with the aim of providing greater clarity in the regulatory and accounting evaluation of these digital assets.Tipo de ítem: Ítem , Impacto de las prácticas contables en el turismo sostenible del Municipio de Villa de Leyva(Universidad Santo Tomás, 2026-04-05) Mora Parada, Adrian Nicolás; Hernández Escorcia, Rubén Darío; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001362038; https://scholar.google.es/citations?user=SjWOJaYAAAAJ&hl=es&oi=ao; https://orcid.org/0000-0003-0940-9833Villa de Leyva, Boyacá is a municipality where tourism is an important economic and cultural driver. The municipality is known for its wide and diverse tourism catalog, which has been growing exponentially. Tourism is the main economic engine, a practice that has generated employment in the sector. The research focused on entrepreneurs in the tourism sector in the municipality and highlighted success stories that show the good accounting practices that contribute to sustainable tourism, based on the bibliographic research conducted. Villa de Leyva is known not only for its historical, cultural, and natural heritage but also for its fairs and festivals that attract a large flow of tourists, such as the Festival of the Cometas, among others. This part of the country has a wide tourism catalog that includes accommodation sites such as hotels, inns, and lodgings, restaurants, etc. All of this allows for offering a great culinary diversity, entertainment plans. All of this makes it possible to offer a great gastronomic diversity and entertainment plans, which represents a fundamental driver for local development, generating more than 550 jobs solely from tourism. Despite being an important economic sector, it faces challenges regarding sustainability and the vision of caring for natural resources linked to this economic activity. Thus, the present work allows for a global and general view regarding the topic addressed based on the chapters that comprise it.Tipo de ítem: Ítem , Responsabilidad social universitaria a través del NAF(Universidad Santo Tomás, 2026-04-27) Figueroa Tunjo, Deivy Andrés; Pacheco Pedroza, Volmar Andrés; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000008182; https://orcid.org/0000-0002-3604-8968Taxation in Colombia is one of the fundamental pillars of state financing and the nation’s social development, as stated in the Colombian Constitution, which establishes that it is the duty of citizens to contribute to the financing of the nation’s expenditures and investments under the principles of equity and justice; however, the tax system applied in Colombia tends to be complex and, as a result, has over time led to high rates of informality and tax evasion, particularly among micro, small, and medium-sized enterprises (MSMEs) or, alternatively, low-income individuals. The tax system faces major challenges, particularly for those who lack the financial resources to access professional and accounting advice that would help them understand the system’s complexity. Consequently, the National Tax and Customs Directorate (DIAN) has recognized that the solution does not lie in punitive enforcement, but rather in actively and diversely promoting a culturé of tax compliance among citizens. This has led to programs such as the Accounting and Tax Support Center (NAF), a corporate social responsibility initiative adopted by the DIAN and strategically developed in partnership with institutions of higher education (IES). The NAF bridges the gap between academia and the public, enabling students in their final semesters to provide free basic guidance on tax, customs, and foreign exchange (TAC) procedures, all under the supervision of a faculty member. Thus, the program is designed to achieve both a social impact—by facilitating citizens’ compliance with all tax obligations—and an academic impact—by providing developing professionals with real-world experience that strengthens their technical and ethical competencies.Tipo de ítem: Ítem , Auditoria y control en la propiedad, planta y equipo(Universidad Santo Tomás, 2026-03-26) Guerrero Ulloa, Khayra Alejandra; Serrano Serrano, Carlos Mario; Universidad Santo TomasThis project aims to enhance the management and control of Property, Plant, and Equipment (PP&E) assets within an organization. It involves implementing measures and processes to ensure accurate valuation, precise depreciation or amortization allocation, and efficient asset control. The project begins by conducting a comprehensive review of the relevant legal framework in Colombia concerning PP&E assets. This ensures compliance with legal requirements and alignment with the country's accounting and tax regulations. A solid conceptual framework will then be established, defining key concepts and guidelines for valuation, depreciation, and amortization of PP&E assets. This includes determining useful life criteria, depreciation or amortization methods, and revaluation policies if applicable. Practical implementation will involve improving existing records, providing training to staff responsible for asset management, and establishing clear policies and procedures for acquisition, maintenance, disposal, and monitoring. Regular audits will be conducted to verify proper PP&E asset management, ensuring the reliability of financial information and identifying any internal control deficiencies for timely corrective actions.Tipo de ítem: Ítem , Análisis de la viabilidad, fortalecimiento y proyección del consultorio contable de la Universidad Santo Tomás, seccional Villavicencio(Universidad Santo Tomás, 2026-01-23) Martínez Pérez, Jhancarlos; Gómez Suárez, Lindey Angelica; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scholar.google.es/citations?user=tZ32J3cAAAAJ&hl=es; https://orcid.org/0000-0003-4904-4840This study analyzes the feasibility and strengthening of the Accounting Clinic at the Santo Tomás University, Villavicencio Campus, as an academic space designed to integrate theory with the professional practice of accounting students. Using a qualitative and descriptive approach, interviews were conducted with institutional administrators and surveys were administered to upper-level students to identify perceptions, conditions, and strategies for its implementation. The results reflect high student interest and significant institutional relevance, highlighting the clinic as a tool for comprehensive training and university community outreach. Finally, strategic guidelines are proposed to guide its creation and long-term sustainability.Tipo de ítem: Ítem , Educación financiera en estudiantes de Contaduría Pública en la Universidad Santo Tomás Villavicencio(Universidad Santo Tomás, 2025-12-02) Garzón López, Carlos Andres; González Murillo, Willliam Alejandro; Triana Lozano, Milton Hernando; universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001528790; https://scholar.google.es/citations?hl=es&user=pm6yjjQAAAAJ; https://orcid.org/0000-0001-6332-0173This research project focuses on evaluating the financial knowledge of Accounting students at Universidad Santo Tomás Seccional Villavicencio. As the global financial environment becomes more complex, it is crucial for future accountants to have a solid understanding of financial principles to make informed decisions. Using a descriptive quantitative approach and a cross-sectional survey design, the study aims to identify the areas of strength and weakness in the students' financial knowledge. The data collected through structured questionnaires will allow the researchers to describe the current state of financial education at the institution. The study results reveal that, although students demonstrate a basic understanding of concepts such as budgeting and credit history, there are deficiencies in more advanced areas such as compound interest and savings habits. These gaps indicate the need to implement innovative educational strategies, such as practical workshops, technology integration, mentoring programs, and collaborations with financial institutions. By addressing these areas, the project aims to improve students' financial competence, better preparing them to face financial challenges in their professional and personal lives.Tipo de ítem: Ítem , Viabilidad Financiera de una granja avícola en el Municipio de Fosca - Cundinamarca(Universidad Santo Tomás, 2025-12-02) Aya Urquijo, Heidy Alejandra; Garzon Gutierrez, Tatiana Alejandra; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001679764; https://scholar.google.es/citations?user=5xMCIEEAAAAJ&hl=es&authuser=3; https://orcid.org/0000-0002-7669-9175The purpose of this study is to evaluate the financial viability and profitability of an investment project in a poultry farm in the municipality of Fosca, Cundinamarca. The research was conducted under a quantitative approach, applying financial and market analysis methods in order to determine the feasibility of the project in economic, social, and environmental terms. For the analysis, the socioeconomic and productive environment of the region was characterized, which made it possible to identify the conditions that favor poultry production in the municipality. A market study was carried out that revealed the growing demand for eggs in the local and regional context, as well as the capacity of the existing supply. Likewise, environmental sustainability was assessed through the use of by-products, guiding the project toward circular economy practices that minimize negative impacts on the environment. The financial evaluation was conducted using indicators such as the Benefit-Cost Ratio (B/C), Net Present Value (NPV), Internal Rate of Return (IRR), and Capital Recovery Period (CRP). The results show that the indicators are within favorable ranges, which allows inferring that the investment is economically feasible and has the potential to generate sustainable profits over time. In general terms, the study demonstrates that the implementation of the poultry farm is financially viable, with results that support its feasibility within the productive and environmental context of the municipality of Fosca.Tipo de ítem: Ítem , Uso de Herramientas de Inteligencia Artificial en la Detección de Evasión Fiscal en el Meta: Percepción de los Microempresarios y Retos Para la Dian(Universidad Santo Tomás, 2026-01-21) Barón Hernández, Andrés Camilo; Murcia Tique, Mónica Lorena; Triana Lozano, Milton Hernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001528790; https://scholar.google.es/citations?hl=es&user=pm6yjjQAAAAJ; https://orcid.org/0000-0001-6332-0173Tax evasion is one of the main challenges to the sustainability of the Colombian tax system, affecting the financing of social, health, and infrastructure projects. In the department of Meta, losses from consumption tax evasion are estimated to range between 50 and 60 billion Colombian pesos annually, mainly due to smuggling and commercial informality (Gobernación del Meta, 2024). In response to this issue, the National Tax and Customs Directorate (DIAN) has begun a modernization process based on the use of emerging technologies such as artificial intelligence (AI), big data, and automation, with the purpose of strengthening tax auditing and promoting compliance (DIANColombia, 2025). This research aims to analyze the impact of implementing artificial intelligence tools in detecting tax evasion, based on business perceptions and the challenges faced by DIAN in the department of Meta. Microenterprises represent a fundamental pillar of the Colombian economy, accounting for 95.3% of the business structure with 1,854,086 active companies as of March 2023, according to the Ministry of Commerce, Industry, and Tourism. These productive units generate around 80% of national employment and contribute approximately 40% of the GDP (Flórez & León, 2024). Through the study of the most common evasion mechanisms, the review of DIAN’s strategies, and the analysis of business perceptions, this study seeks to propose strategies to consolidate a more efficient, equitable, and reliable tax system.Tipo de ítem: Ítem , Impacto de la contabilidad e costos en la gestión pecuaria de una finca ganadera(Universidad Santo Tomás, 2025-12-03) Cabezas Roa, Pedro Alejandro; Garzón Gutiérrez, Tatiana Alejandra; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001679764; https://orcid.org/0000-0002-7669-9175In the municipality of Calamar, Guaviare, livestock farming is one of the main economic activities, especially the production of fattening and dairy cattle. However, producers face difficulties in accounting management, as the prevailing perception is that accounting is an unnecessary expense rather than a strategic tool for resource control and optimization. This view negatively impacts livestock farming by limiting financial control, hindering the identification of real profitability, and restricting access to credit and support programs, which compromises the sector's sustainability. Furthermore, the lack of adequate records impedes long-term planning and hinders the use of technological innovations linked to the Agro 4.0 model, which integrates tools such as the Internet of Things (IoT), artificial intelligence, and automation to optimize production processes. In this context, the research aims to propose solutions that strengthen accounting formalization and operational management on the region's livestock farms, with the goal of boosting their productivity, competitiveness, and sustainability in an increasingly demanding environment.