Maestría Ciencias Contables y Financieras

URI permanente para esta colecciónhttp://hdl.handle.net/11634/13485

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Inteligencia Artificial y Auditoría Financiera: estudio de caso para el Trébol Saldaña SAS del Sector Minorista de Combustibles
(Universidad Santo Tomás, 2026-07-16) Garces Rodríguez, William Steven; Meza Rodríguez, Miguel Fernando; Acevedo Amorocho, Alejandro; Universidad Santo Tomas
Problem: El Trébol Saldaña S.A.S., an SME in the Colombian retail fuel sector, faces structural inefficiencies in its financial audit processes, derived from reliance on manual methods and spreadsheets, resulting in extended accounting closing times (12 days), high error rates in reconciliations (15%), and low audit coverage (<30%). Objective: To design a strategic proposal for the integration of artificial intelligence (AI) tools into the financial audit processes of the company, aiming to increase the efficiency and effectiveness of its control function. Method: Applied research with a mixed approach (predominantly qualitative) and an intrinsic single case study design. The population consisted of 8 employees (census sampling), with 4 key informants for semi-structured interviews, complemented by a structured survey (α=0.88) and document review. Results: Critical problems and a baseline of six inefficiency indicators were identified. Three AI tools (MindBridge, EY Helix, Omnia/Caseware) were evaluated, selecting Omnia as the most suitable due to its medium cost, low learning curve, and compatibility with SMEs. Discussion: Validation with two experts (academic and sectoral) allowed adjustments to the proposal, confirming the feasibility of gradual AI integration, provided that cultural and training barriers identified among staff are addressed. The proposal materializes in a four-component model (technological, process, human, and monitoring) and a four-phase roadmap (preparation, pilot, scaling, and consolidation), with improvement projections based on specialized literature and analogous cases.
Factores socioeconómicos, institucionales y culturales asociados a la Evasión Fiscal en el Distrito Turístico y Cultural de Cartagena de Indias
(Universidad Santo Tomás, 2026-07-09) Gómez Morales, Nicolás Alberto; Fierro Amell, Guillermo Adolfo; Díaz Pineda, Dagoberto José; Acevedo Amorocho, Alejandro; Universidad Santo Tomás
Tax evasion represents a major obstacle to the financial strengthening of the Tourist and Cultural District of Cartagena de Indias. This study aimed to analyze the socioeconomic, institutional, and cultural factors associated with this phenomenon, as well as to assess taxpayers' level of tax culture. A quantitative, descriptive, and correlational research design was employed, based on the administration of 180 structured surveys to taxpayers and officials of the District Administration. The findings revealed that 63% of the participants exhibited a low level of tax culture, while 72% expressed distrust regarding the management of public resources. In addition, economic informality, limited tax education, and weak perceptions of institutional oversight were identified as key factors associated with tax evasion. The study concludes that strengthening tax culture through continuous tax education programs and effective control mechanisms constitutes a strategic approach to improving tax compliance and enhancing the financial sustainability of the District.
Transformación curricular del programa de contaduría pública frente a las disrupciones tecnológicas y la inteligencia artificial: Propuesta de actualización formativa para la Universidad Santo Tomás
(Universidad Santo Tomás, 2026-06-25) Castro Pinilla, Juli Marcela; Gutiérrez González, Angélica Liesel; Acevedo Amororocho, Alejandro; Universidad Santo Tomás
This study analyzes the transformation of the Public Accounting curriculum at Universidad Santo Tomás in response to technological disruptions and artificial intelligence, aiming to strengthen the relevance of professional training in the current context. Methodologically, a mixed-methods approach was adopted, with a descriptive scope and a diagnostic–propositional orientation. Data were collected through surveys and interviews administered to students, faculty members, graduates, and employers linked to the accounting field. The findings reveal gaps in the integration of technological, analytical, and digital competencies within the curriculum, as well as differences in the perceived level of professional preparedness among stakeholders. These gaps reflect a limited and non-systematic incorporation of digital tools and artificial intelligence into the educational process. Based on these results, a curricular update proposal was developed to integrate technological, analytical, and strategic competencies in a structured manner while preserving the core disciplinary foundations of accounting education. In this sense, the study provides a contextualized diagnosis of the program and offers practical guidelines for curricular transformation in accounting education, with potential for adaptation in other higher education institutions.
Caracterización de la cultura y alfabetización financiera en estudiantes del Programa de Administración Financiera (Modalidad a distancia Cartagena) Universidad de Cartagena: Propuesta para el fortalecimiento de la competencia financiera.
(Universidad Santo Tomás, 0007-07-26) Zambrano Polentino, Kevin Rafael; Martínez Molina, José Alfonso; Mestre Gómez, Fredy de Jesús; Universidad Santo Tomas
Currently, financial education has become a powerful tool for the economic and social development of people. The increasing complexity of financial markets, the diversity of products and services available, and the need to make informed decisions in a globalized economic environment make financial education essential for the financial well-being of individuals. In this context, financial, educational, and transactional applications have become a valuable tool to help people manage their personal and corporate finances more efficiently. However, the effective use of these tools requires a solid foundation in financial knowledge. Financial education provides people with an understanding of the basic concepts, principles, and tools necessary for making informed decisions regarding their finances. In this sense, the application of a comprehensive and interactive program can be an ideal complement to financial education as it will allow people to apply their knowledge inreal-life situations and experience firsthand the benefits of good financial management.
La contabilidad ambiental como herramienta estratégica para la gestión eficiente de los residuos sólidos generados en una institución prestadora de servicios de salud de en Floridablanca
(Universidad Santo Tomás, 2026-07-07) Rojas Mateus, Fabian; Estevez Rojas, Isabelita; Mantilla Pinilla, Eduardo; Universidad Santo Tomás
This research analyzes the contribution of environmental accounting as a strategic tool to strengthen the efficient management of hospital solid waste in a healthcare institution located in Floridablanca, Santander, Colombia. The study arises from the need to integrate the environmental dimension into the traditional accounting system, enabling the identification, measurement, and management of costs, investments, revenues, assets, and liabilities associated with waste management, in accordance with the principles of institutional sustainability. Methodologically, the research adopts a mixed-method approach with a descriptive and propositional scope through the assessment of the current hospital solid waste management system, the identification of associated environmental costs, and the analysis of their accounting and financial treatment. Based on these findings, an environmental-oriented adaptation of the Chart of Accounts is proposed, complemented by sustainability and eco-efficiency indicators and reporting instruments aligned with IFRS S1 and IFRS S2 Sustainability Disclosure Standards issued by the International Sustainability Standards Board (ISSB). The study concludes that environmental accounting constitutes a strategic tool for strengthening the financial and environmental management of healthcare institutions by facilitating the traceability of sustainability-related economic events, improving managerial decision-making, and contributing to the balance among economic, social, and environmental dimensions. Furthermore, the research provides an applicable and replicable model for healthcare organizations seeking to incorporate environmental accounting as a mechanism for strategic management and sustainable institutional value creation.
Indicadores de Sostenibilidad como Estrategia Empresarial para el Sector Azucarero: Estudio de Caso
(Universidad Santo Tomás, 2026-05-24) Urbano Urbano, Silvio Jose; Perez Perez, Sindy Mayerly; Universidad Santo Tomás
In recent decades, sustainable development has become a strategic pillar for organizations seeking to strengthen their competitiveness and address the environmental, social, and economic challenges of the global context. In this regard, the overall objective of this research is to design an interactive and dynamic tool for monitoring sustainability indicators through a detailed analysis of the performance of the implementation of the new accounting standards for sustainability, IFRS S1 and S2, optimizing the strategy of the Agropecuaria Uribe Toro company in the sugar sector in Colombia. To achieve this objective, the current state of the Uribe Toro agricultural company is first identified; second, the implementation of IFRS S1 and IFRS S2 sustainability standards is analyzed; third, a technological tool is structured using Power BI to monitor and update sustainability indicators for the integrated company. The methodology applied is mixed, using a descriptive and analytical case study; a documentary analysis of national and international regulations on sustainability and environmental accounting is applied, along with a SWOT diagnostic matrix and risk matrices; ESG indicator systems are used; and finally, dashboards are designed in Power BI. The findings demonstrate that the company is making progress in the economic and social dimensions, but still faces challenges in measuring and monitoring environmental and governance indicators. The proposed tool integrates the measurement of financial and non-financial information, thereby improving strategic decision-making and supporting compliance with regulatory requirements. It is concluded that the proposal is a viable and replicable instrument to aid in the sustainable management of agribusinesses.
Auditoría Forense como mecanismo de prevención y detección de fraude financiero: Estudio de caso, Grupo Go Más Vida IPS S.A.S., Sede Bucaramanga
(Universidad Santo Tomás, 2026-05-12) Jacinto Jiménez, Rosio; Rodríguez Muñoz, Carlos Andrés; Gelvez Villamizar, Natalia de Jesus; Universidad Santo Tomás
The Colombian healthcare sector faces a structural crisis marked by corruption and financial fraud. The Comptroller General of the Republic has reported the misappropriation of over nine trillion pesos from the system between 2020 and 2021, through more than 70 different types of fraud. In light of the above, this document analyzes the Forensic Audit process as a mechanism for preventing and detecting financial fraud and its impact on the financial security of the Go Más Vida IPS S.A.S. Group. Methodologically, it was a descriptive-analytical study with a qualitative case study approach, employing triangulation of both primary and secondary sources. The results identified deficiencies in document traceability, inconsistencies in accounting reports, errors in records and late payments, and frauds such as record manipulation, altered billing, and document forgery, with tax avoidance being the most frequent. In conclusion, although no illicit acts have been committed within the organization, the weaknesses found demonstrate the need to institutionalize Forensic Auditing as a financial security policy, through technological strengthening, training in ethics and integrity, updating of risk matrices, and the periodic performance of integrated audits.
Análisis comparativo y simulación del impacto financiero del tratamiento contable de los activos intangibles bajo NIIF plenas y NIIF para PYMES en Colombia
(Universidad Santo Tomás, 2026-04-21) Maturana Murillo, Emerson; Gelvez Villamizar, Natalia De Jesus; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/EnRecursoHumano/inicio.d o; https://orcid.org/0000-0002-7281-3209
The accounting treatment of intangible assets constitutes one of the most complex aspects of financial accounting due to the difficulty of identifying and measuring resources that, although lacking physical substance, generate future economic benefits. In Colombia, the coexistence of two regulatory frameworks, full IFRS and IFRS for SMEs, has generated differences in the criteria for recognition, measurement, and presentation of these assets, which may affect the comparability of financial information among entities that apply different accounting frameworks. To analyze the similarities and regulatory discrepancies in the financial impact of the accounting treatment of intangible assets under full IFRS and IFRS for SMEs in Colombian companies. The research adopted a mixed descriptive-comparative approach, combining documentary analysis of accounting regulations with a financial simulation based on hypothetical scenarios developed in spreadsheet models. Variations were identified in the value of assets, equity, and certain financial indicators when different measurement criteria are applied. The results show that accounting policies influence the financial representation of organizations; therefore, their interpretation must consider the regulatory framework applied.
Análisis Efectos Financieros y Tributarios Generados por Aplicación de Contabilidad de Coberturas para Gestión del Riesgo Cambiario en Pymes del Sector Comercial en Bucaramanga y su Área Metropolitana según Decreto Único Reglamentario 2420 de 2015
(Universidad Santo Tomás, 2026-03-10) Ardila Galvis, Ingrith Xiomara; Martínez Ojeda, Diana Carolina; Rueda Serrano, Oscar; Peña Duarte, Mario Andrés; Universidad Santo Tomas
In Colombia, the adoption of the International Financial Reporting Standards (IFRS) through Law 1314 of 2009 and Decree 2420 of 2015 sought to standardize financial reporting; however, SMEs in Bucaramanga face high volatility due to exchange rate risk and, although they use forward contracts, they often omit hedge accounting because of its technical and documentation complexity. In this context, the present study analyzes the financial and tax effects derived from the implementation of hedge accounting in companies within the commercial sector, using XYZ Ltda of Bucaramanga as a case study. The research is conducted through a case study comparing three scenarios related to an import transaction of USD 100,000: without hedging, with a forward contract without hedge accounting, and with a forward contract applying hedge accounting, in accordance with IFRS 9 and Section 12 of the IFRS for SMEs. The results show that, without hedging, fluctuations in the representative market exchange rate (TRM) generate volatility in earnings and liquidity risks; with a forward contract without hedge accounting, accounting asymmetry arises due to fair value measurement with changes recognized in profit or loss; whereas when hedge accounting is applied, the effective portion is recognized in Other Comprehensive Income (OCI), improving the liquidity ratio from 0.94 to 1.00 and removing exchange rate effects from EBITDA. In conclusion, hedge accounting constitutes a strategic risk management tool that protects equity, stabilizes financial indicators, and helps ensure that financial statements faithfully reflect the economic reality of commercial SMEs in Colombia.
Instrumentación contable de Paviacom SAS, para evidenciar la sostenibilidad ambiental en adopción de cuentas ambientales
(Universidad Santo Tomás, 2025-10-30) Delgado Polanco, Lener; Díaz Gomez, Diana Marcela; Perez Ballesteros, Cristina; Mantilla Pinilla, Eduardo; Universidad Santo Tomás
Given the responsibility that companies have with sustainability for progress, environmental accounting becomes an important tool in the management of organizations; In particular, the company Paviacom SAS, committed to this purpose, is advancing in sustainability processes and incorporating its measurement. Taking into account that it is a company in the construction sector that, due to its characteristics and operations, is directly related to the use of natural elements and is conceived as a generator of environmental impacts due to the negative evidence that it produces to the ecosystem. Therefore, the research was carried out with the purpose of implementing the company with environmental management through environmental accounting processes. To this end, it analyzed the processes within the framework of environmental sustainability of Paviacom SAS, taking into account the main authors who contribute to the knowledge of accounting, with which it was possible to define procedures for assessing the impacts generated by the industry and appropriate Environmental accounts as a management tool for sustainability. The company will be able to implement environmental accounting instruments and accounting systems within its sustainable development plan, which will allow it to improve its negative aspects, giving it the opportunity to build a future where it seeks to protect natural resources. This will, in turn, be reflected in the improvement of everyone's lives, both now and in the future, and become a sustainable company, setting an example in the industrial sector
Desarrollo De Una Herramienta Interactiva Para La Gestión Y Liquidación De Declaraciones Tributarias Del Orden Nacional
(Universidad Santo Tomás) Archila Blanco, Yohany; Castellanos Gonzalez, Niver Arley; Reyes Ibañez, Sandra Milena; Martinez Durán, Cecilia
The main objective of this project is the design and development of an interactive tool aimed at strengthening practical learning in the management and preparation of tax returns in Colombia, with a particular focus on withholding tax, value-added tax (VAT), consumption tax, and income tax for both individuals and legal entities. Based on a diagnostic assessment of the current state of tax education in technical, technological, and professional programs in Public Accounting, limitations were identified in traditional approaches, which tend to prioritize theory over practical application. In response to this need, the integration of interactive educational technologies is proposed, enabling students, advisors, and taxpayers to simulate the preparation of real tax returns in a dynamic, controlled, and contextualized environment. The project methodology included the analysis of key tax-related competencies, the selection of relevant technological tools, the design of a pedagogical and functional architecture for the platform, and the development of an operational prototype. This initiative makes a significant contribution to the modernization of tax education methods, promotes the use of digital technologies in the educational field, and strengthens the training of professionals with higher levels of technical competence and commitment to a culture of tax compliance in the country. It also lays the groundwork for the future expansion of the tool to other areas of the Colombian tax system.
Revelación de sostenibilidad en los estados financieros, estudio de caso aplicado en el sector de hidrocarburos consorcio SKF OMIA
(Universidad Santo Tomás, 2025-04-04) Valderrama Serrano, Anderson David; Angarita Castro, Silvia Fernanda; Samacá Salas, Yeimy Lorena; Mantilla Pinilla, Eduardo
Organizations can integrate sustainable management into their Financial Statements to improve their corporate image towards sustainability reporting, considering that true development must include qualitative assessments in relation to sustainable development. Since environmental degradation is one of the most serious problems today (World Bank. 2023), organizations must balance growth with environmental conservation and face social changes. This study analyzes IFRS S1 and S2 standards, building a report for the SKF OMIA consortium focused on sustainability disclosure in the FSS, identifying risks and opportunities for users of financial information. In addition, a situational analysis of the company and a normative analysis of the applicable aspects of IFRS S1 and S2 are carried out. The research is of a mixed type, using tools such as interviews and staff surveys through non-probabilistic convenience sampling and documentary collection through bibliometrics.
Responsabilidad Fiscal en los Contratos de Fiducia Inmobiliaria
(Universidad Santo Tomás, 2025-03-05) Maritza Xiomara Hernández Carrascal, Jesús Alberto Montes Ibarra; María Ana Martina Chía Suarez
Abstract The objective of this project is to determine the fiscal responsibility in real estate trust contracts. The methodology has a mixed research approach to apply instruments such as interviews, documentary review and numerical tax valuation. The population corresponded to the parties involved in a real estate trust company in accordance with current Colombian regulations and the context of the city of Cúcuta. Non-probabilistic and intentional sampling is applied to obtain more complete and specific information. The instruments were the semi-structured interview and the documentary review to analyze the information related to the subject and the taxes assumed by the different participants of the trust business. The results analyzed the relationship between the real estate project and the trust company for the generation of trust and transparency in the administration of the participants' resources. Next, the main aspects to be taken into account in the real estate trust agreement were determined in the face of the tax implications that arise from the payment of taxes. It was concluded that each type of trust has specific tax implications, such as the handling of VAT, withholdings at source and taxes on financial returns, which require in-depth knowledge of tax regulations and detailed planning. Keywords: real estate project, trust company, fiscal responsibility, financial transparency
Determinación de los niveles de materialidad para su reconocimiento y medición en la información financiera
(Universidad Santo Tomás, 2025-03-03) Noriega Ruidiaz, Henry Rafael; Carvajal Sandoval, Alba Rocío; Universidad Santo Tomás
The concept of materiality has presented various definitions throughout accounting history. The purpose of this paper is focused on presenting the standards issued by accounting regulatory bodies worldwide, in addition to the disclosures of researchers and academics within the framework of the principle of materiality in accounting. In this sense, the conceptual bases and some rules or thresholds of materiality applicable for its determination in financial information are identified. This determination is subjective, as it is subject to the judgment of the preparer of the information, since, for its issuance, it must take into account quantitative and qualitative factors; which prevents the establishment of homogeneous rules that allow determining more accurate and reliable materiality judgments for the users of the information. The methodology used in this research corresponds to a comparative qualitative analysis to analyze the bibliography acquired from the standards and requirements published by the IASB, the IFRS, other texts and graduate theses; as well as the documentary review of scientific articles developed by researchers and academics, on the principle of materiality in accounting and the application of professional judgment in its determination. It is concluded that there is an absence of standards and guidelines with examples of guidance in the application of materiality, which leads to the use of empirical rules that are applied by the preparers and auditors of the information in their professional practice and that for the regulatory bodies lack support in the accounting literature and in the law. In the same sense, it is ratified that revenues are the most predominant factor in the determination of materiality, but there is a tendency towards profits as the most common rule of thumb.
El costeo en la definición de la viabilidad agrícola de las Unidades Agrícolas Familiares (UAF) Ejemplo del cultivo de limón Tahití
(Universidad Santo Tomás, 2025-01-17) Hernández Rodríguez, Sandra Lucía; Clavijo Hernández, Jose Eduardo; Vargas Acevedo, Claudia Liliana; Chía Suárez, María Ana Martina
To define the economic viability of Tahiti lemon cultivation in the Family Agricultural Unit (UAF) in Lebrija, Santander, costing becomes a fundamental tool. Costing allows you to identify and quantify the costs associated with each stage of production, from the initial investment to operating and maintenance expenses, such as supplies, labor, transportation and marketing. By performing a detailed cost analysis, it is possible to calculate key financial indicators such as profit margin, break-even point, and cost-benefit ratio. These indicators help evaluate whether the income generated by the sale of Tahiti lemon covers costs and, in addition, generates sufficient profits to justify agricultural activity. In addition, costing allows producers to project different scenarios (optimistic, average and pessimistic) and perform a sensitivity analysis to external factors such as fluctuations in market prices and variations in input costs. This tool provides a solid basis for decision making, helping to determine if the crop is economically viable and sustainable in the particular context of the UAF in Lebrija.
Desempeño sostenible de las sociedades BIC según informes de gestión del sector agrícola
(Universidad Santo Tomás, 2024-12-19) Santamaría Romero, Samalia; Camacho Badillo, Sindy Paola; Mantilla Pinilla, Eduardo
The management analysis of the Collective Interest and Benefit Companies (BIC) to demonstrate compliance with the sustainability requirements of Colombian regulations and international standards, focused on the agricultural sector, given its importance in the economy, corresponding to the exploitation of nature, and be the basis for human food security. The agricultural BIC reports evaluate: the business model, in order to sustainability, shared value and positive social and environmental impacts; the corporate governance structure, transparency, accountability and stakeholder participation mechanisms; Working conditions, occupational health, diversity and inclusion, and labor relations; environmental management, efficient use of natural resources, mitigation and adaptation to climate change; and relations with local communities, social investment, and community development. The study allowed us to identify: that agricultural BICs are committed to sustainability, with innovative practices in environmental, social and governance matters; facing challenges in determining social and environmental impacts, integrating sustainability into strategic management with effective communication to interest groups; and the opportunities to strengthen corporate sustainability management with adoption of international standards, collaboration with key actors and investment in clean technologies. However, it is necessary to continue working on measurement and accountability, which is essential in monitoring BIC and identifying new trends and challenges, political strategies for agricultural sustainability in the country.
Desempeño sostenible de las sociedades BIC segun informes de Gestion del Sector Agricola
(Universidad Santo Tomás, 2024-11-28) Santamaria Romeo, Samalia; Camacho Badillo, Sindy Paola; Mantilla Pinilla, Eduardo
The management analysis of the Collective Interest and Benefit Companies (BIC) to demonstrate compliance with the sustainability requirements of Colombian regulations and international standards, focused on the agricultural sector, given its importance in the economy, corresponding to the exploitation of nature, and be the basis for human food security. The agricultural BIC reports evaluate: the business model, in order to sustainability, shared value and positive social and environmental impacts; the corporate governance structure, transparency, accountability and stakeholder participation mechanisms; Working conditions, occupational health, diversity and inclusion, and labor relations; environmental management, efficient use of natural resources, mitigation and adaptation to climate change; and relations with local communities, social investment, and community development. The study allowed us to identify: that agricultural BICs are committed to sustainability, with innovative practices in environmental, social and governance matters; facing challenges in determining social and environmental impacts, integrating sustainability into strategic management with effective communication to interest groups; and the opportunities to strengthen corporate sustainability management with adoption of international standards, collaboration with key actors and investment in clean technologies. However, it is necessary to continue working on measurement and accountability, which is essential in monitoring BIC and identifying new trends and challenges, political strategies for agricultural sustainability in the country.
‘’Las condiciones ambientales del servicio Airlife de la empresa Sepa hacia su reconocimiento como empresa sostenible’’
(Universidad Santo Tomás, 2024-11-06) Cabeza Rozo, Mindrey Tatiana; Corredor Martínez, José Luis; Mantilla Pinilla, Eduardo; Universidad Santo Tomás
A sustainable company maximizes its positive impact on society and the environment without compromising the well-being of future generations. It is characterized by generating long-term economic value, protecting the environment, reducing its environmental footprint, and promoting social development. To achieve this, it must adopt responsible environmental practices, train its employees in sustainability, and foster a culture of sustainability. Sustainable companies benefit from improved reputation, cost reduction, access to new markets, and increased innovation. Sustainability requires continuous effort, commitment, and transparency. In this context, SEPA has developed AIRLIFE, a technology that eliminates 99.9% of viruses, fungi, and bacteria in poorly ventilated spaces such as vehicles and buildings. Although this service enhances environmental sustainability and human health, it may have negative impacts. Therefore, a study is conducted to establish conditions for improvement and mitigation, helping SEPA report its sustainability and enhance its positioning. This study also serves as a guide for other organizations in their environmental evaluation and management.
Los efectos financieros y fiscales en la implementación la contabilidad electrónica en las ferreterías: caso práctico Ferro Agrario SAS
(Universidad Santo Tomás, 2024-11-03) Herrera Osma, Hela Patricia; Supelano Benítez, Nancy; Martínez Molina, José Alfonso; Mantilla Pinilla, Eduardo
This study focuses on analyzing the effects of the implementation of electronic accounting on the Ferro Agrario SAS hardware store located in Santander, Colombia. The main objective is to evaluate the impact of this digital transformation on the company's operational efficiency, financial data accuracy, regulatory compliance, and strategic decision-making. Through a mixed methodological approach, quantitative and qualitative data were collected through business characterization, interviews, and analysis of accounting records. The results made it possible to identify significant improvements in accounting management, such as reducing manual errors, streamlining accounting processes, optimizing information storage, and real-time access to financial data. In addition, an increase in efficiency in compliance with tax obligations and a greater capacity to generate more detailed and timely financial reports was evident. The expected results of this study have the potential to significantly impact the understanding of the benefits and challenges of electronic accounting in the hardware sector. More importantly, it will serve as a catalyst for change, identifying best practices for successful implementation. The findings of this research will be a crucial reference for decision-making by both hardware stores and regulatory entities, promoting the adoption of digital technologies and improving the accounting and financial management of hardware companies in Santander.
Efectos contables y tributarios de la valoración de activos biológicos por valor razonable en Pymes agrícolas de Bucaramanga, Santander. “Análisis de Casos”
(Universidad Santo Tomás, 2024-08-14) Matabanchoy Ruales, Yomar Ancizar; Martínez Suárez, Zaira Johana; Carvajal Sandoval, Alba
Fair value as a basis for measuring biological assets is a requirement established in the new technical regulatory frameworks. On the one hand, the use of fair value can improve or deteriorate the reliability of the statement of financial position, results and cash flows; on the other hand, it can improve or deteriorate the financial indicators of an entity or affect the income tax to be paid or not to be paid in the future. Given the above, this research sought to analyze the accounting and tax effect caused by the use of fair value as a model for measuring biological assets in SMEs in the agricultural sector of Bucaramanga, Santander. For this purpose, through a quantitative approach methodology and documentary analysis method, the financial information reported in the SIIS of the SuperSociedades (Superintendence of Corporations) was reviewed. Given this review, 8 companies of this sector that established as accounting policy the use of fair value in the measurement of their biological assets were finally selected. From the results, it is highlighted that the SMEs in this sector can improve their financial indicators when they value their assets, and they can improve them if they devalue them; on the contrary, the use of fair value tends to biases and errors in the information, not because the fair value is nefarious, but because of the confusion it causes at the moment of recognizing, measuring, presenting and disclosing it.

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