Especialización Contabilidad Financiera Internacional

URI permanente para esta colecciónhttp://hdl.handle.net/11634/72662

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Mostrando 1 - 8 de 8

Análisis de la aplicabilidad de la Inteligencia Artificial en la medición posterior y el deterioro de las cuentas por cobrar comerciales bajo la Sección 11 de las NIIF para PYMES
(Universidad Santo Tomás, 2026-09-10) Mateus Zambrano, Luisa Fernanda; Martínez Duran, Carmen Cecilia; Universidad Santo Tomás
The digital transformation has increased the possibilities of incorporating Artificial Intelligence (AI) tools into accounting and financial processes, particularly in activities that require information analysis, estimates and professional judgment. As a result of this the objective of this research is to analyze the applicability of AI tools in the subsequent measurement and impairment of trade accounts receivable under Section 11 of the IFRS for SMEs, through a study developed using a qualitative and documentary approach, based on the review of academic, technical, regulatory and digital sources, complemented by the exploratory use of AI tools, where it was possible to identify that these technologies can support data preparation and analysis, identification of payment patterns, generation of alerts, document analysis and scenario evaluation; however, their use does not replace accounting requirements or professional judgment. Likewise, the security, confidentiality, quality and traceability of information constitute relevant conditions, especially when external AI services are used. Based on the above it was concluded that the applicability of these tools is complementary and conditional, and their incorporation can be developed through a gradual scheme that combines automation, data analytics and Artificial Intelligence within a controlled, verifiable process consistent with the requirements of the IFRS for SMEs.
Riesgos y desafíos del uso de inteligencia artificial en la elaboración del estado de situación financiera de las pymes en Colombia
(Universidad Santo Tomás, 2026-09-10) Hidalgo Ballesteros, Laura Daniela; Ospina Ruiz, Gina Paola; Leiton Sánchez, Jaime Alberto; Martinez Durán, Carmen Cecilia; Universidad Santo Tomás
Colombian SMEs are increasingly using artificial intelligence (AI) tools in their accounting processes; however, there is still uncertainty about the reliability, accuracy, and consistency of the information generated by these technologies for preparing the Statement of Financial Position according to IFRS for SMEs. In this context, it makes sense to look at the risks and challenges associated with using AI in preparing this financial statement. The reliability of the information generated with the help of these tools largely depends on the supervision, validation, and professional judgment of the certified public accountant, who must check the quality of the data and the proper application of the accounting standards established in IFRS for SMEs. This challenge becomes especially relevant given the lack of specific regulation in Colombia that sets particular guidelines on the use of AI tools in preparing financial statements.
Impacto de las reformas tributarias recientes en la gestion financiera de las empresas de Bucaramanga
(Universidad Santo Tomás, 2026-09-11) Jaimes Moreno, Diana Yulibeth; Triana Cordero, Luz Mila; Universidad Santo Tomás
SMEs in Bucaramanga face financial vulnerability stemming from regulatory instability, the high frequency of tax reforms, and a lack of awareness regarding tax benefits, factors that increase business mortality rates and limit regional competitiveness. The objective of this monograph was to analyze tax planning strategies documented in academic literature between 2020 and 2025, in order to evaluate their contribution to optimizing the tax burden for SMEs in Bucaramanga. Methodologically, the study adopted a qualitative approach with a descriptive-analytical scope, utilizing a documentary design. A review of secondary sources was conducted, including theses, scientific articles, regulatory frameworks, and institutional reports. The results of the review of studies and statistical reports revealed that 95.4% of the business fabric in Bucaramanga consists of highly fragmented microenterprises, with an Effective Tax Rate (ETR) that peaked at 61.5% in Santander's manufacturing sector. Four structural tax barriers were identified, related to regulatory instability, a deficit in tax culture, administrative and accounting limitations, and the underutilization of preferential tax regimes. Furthermore, tax optimization opportunities were documented through alignment with IFRS for SMEs, the application of super-deductions for payroll, VAT discounts on fixed assets, and a 100% discount on the Industry and Commerce Tax (ICA) paid, which can reduce the tax burden by up to 69%. The study concludes that strategic tax planning mitigates the risk of sanctions, reduces the tax burden, and frees up vital cash flow, thereby ensuring the survival and financial sustainability of SMEs in the region.
Impacto de la implementación de la inteligencia artificial en los procesos contables de las pymes del sector comercial de la ciudad de Pamplona en los años 2025-2026
(Universidad Santo Tomás, 2026-09-10) Vera Flórez, Angela María; Trujillo Carreo, Cesar Augusto; Martínez Durán, Carmen Cecilia; Universidad Santo Tomás
Abstract This research work was developed with the objective of analyzing and identifying the impact generated by the implementation of digital tools (AI) on the accounting, administrative, and financial processes of small and medium-sized enterprises (SMEs) belonging to the commercial sector, especially fast-moving consumer goods companies established in the city of Pamplona (North Santander), between the years 2025 and 2026. The study topic of this research arises in response to the need to understand how much the individuals responsible for the accounting and administrative processes of these organizations know about the impact, benefits, and challenges that would arise from incorporating the use of these digital tools into accounting processes, largely automating data entry, analysis, and evaluation tasks of financial information. The research is conducted under a qualitative approach with a descriptive scope aimed at identifying the knowledge and use of digital tools in the accounting processes of SMEs in the commercial sector of the city of Pamplona, taking into account the frequency of use and the tools utilized. Likewise, the research seeks to promote the responsible, secure, and strategic implementation of artificial intelligence in these processes as a significant contribution to the analysis of financial information, improving the productivity and efficiency of accounting processes while helping to minimize the volume of errors that may arise from continuing to execute these processes in a traditional and empirical manner as they have been developed up to now.
Automatización del proceso de conciliación y validación de información contable mediante Power Query frente a la información electrónica de la Dirección de Impuestos y Aduanas Nacionales (DIAN): un caso práctico de transformación digital
(Universidad Santo Tomás, 2026-09-11) Londoño Londoño, Yeison Alejandro; González Hernández, Jonathan Leonardo; Martínez Durán, Carmen Cecilia; Universidad Santo Tomás
In Colombia, the implementation of electronic invoicing and electronic supporting documents has strengthened tax control mechanisms, generating information that must be consistent with organizations accounting records. In this context, the reconciliation between the information reported to the Colombian National Tax and Customs Authority (DIAN) and the accounting ledgers generated by a system or accounting ERP is still frequently performed manually, resulting in significant time consumption, a higher risk of errors, and potential delays in the closing and reconciliation of accounting and tax information. In response to this situation, this study proposes the design and development of a Microsoft Excel tool using Power Query, aimed at automating the extraction, transformation, and cross-checking of information from both sources, with the purpose of optimizing the reconciliation process and enhancing the reliability of its results. To this end, an applied case study was conducted based on situations identified through professional practice and on Colombian regulations concerning electronic invoicing, supporting documents, internal control, and information reliability. As a result, the tool provides an automated, traceable, and replicable procedure for identifying and analyzing differences between the information sources. Its implementation represents a practical and low-cost alternative for strengthening accounting and tax control and reconciliation processes in companies.
Optimización funcional erp sap–power bi para la generación automatizada de estados financieros
(Universidad Santo Tomás, 2026-09-10) Navarrete Contreras, Fausto Andres; Triana Chivatá, Juan Pablo; Martínez Durán, Carmen Cecilia; Universidad Santo Tomas
Public accountants face challenges in preparing financial statements due to the use of manual processes, rework, and delays, which may increase the risk of unintentional errors in the processing and presentation of financial information. To analyze the application of Artificial Intelligence tools, using Power BI as a basis, to support the automation of financial statement generation and facilitate the processing of financial information in accordance with the presentation requirements established by the International Financial Reporting Standards (IFRS). Method: An applied analysis was conducted focusing on the extraction of financial information through ERP SAP native components and the processing of data in Power BI, using validation, structuring, transformation, and visualization strategies for the automated generation of financial statements. The proposal enables the reduction of manual activities and processing times, improves information organization, and facilitates the automated identification of inconsistencies, providing timely information for financial analysis and decision-making. The results show that the integration of ERP SAP and Power BI significantly contributes to optimizing activities related to the preparation of financial statements. However, automation requires controls and validation by the Public Accountant to ensure the reasonableness of the information and compliance with the requirements established by IFRS.
Aplicación de la Inteligencia Artificial en el análisis del indicador de liquidez bajo NIIF Plenas para el sector asegurador en Colombia
(Universidad Santo Tomás, 2026-09-09) Chávez Roldan, Fredy Alejandro; Católico Ocampo, Laura Sthepania; Universidad Santo Tomás
Here is a brief description of the attached document:Main objective: The study designs an analytical model assisted by Artificial Intelligence to optimize the evaluation of financial liquidity under Full IFRS frameworks (IAS 1, IAS 7, and IFRS 9) in the Colombian insurance sector. Methodology: A quantitative workflow was structured using actual financial statements (2024–2025) from Allianz Seguros S.A., Seguros Bolívar S.A., and Seguros Generales Suramericana S.A., implementing Monte Carlo simulations and stress testing scenarios (what-if). Key results: The model increased the predictive cash flow accuracy by 34.2% across 30, 60, and 90-day horizons, allowing cash strain to be anticipated up to 45 days in advance compared to traditional diagnostics. Central conclusion: The algorithmic tool strengthens strategic decision-making and investment portfolio management without replacing the ethical and professional judgment of the public accountant.
Implicaciones de la transición del grupo 3 (microempresas) voluntariamente al Grupo 2 (NIIF para PYMES) En Cymeq SAS. Estudio aplicado al sector de la construcción de equipos para plantas de tratamiento de agua potable y residual.
(Universidad Santo Tomás, 2026-06-15) Ballesteros Ramírez, Dennis Alexandra; Beltrán Cañas, Paola Andrea; Peña Duarte, Mario Andrés; Universidad Santo Tomás
This case study analyzes the technical, operational, and organizational implications of the voluntary transition of CYMEQ S.A.S. from Group 3 to Group 2 in Colombia, an industrial company engaged in the manufacture of equipment for drinking water and wastewater treatment, operates in an environment in which access to financing, bidding processes, and strategic partnerships increasingly requires higher levels of transparency, comparability, and quality in financial information. The analysis is based on the current regulatory framework composed of Law 1314 of 2009, Regulatory Decree 2420 of 2015 and its amendments, especially Decree 1670 of 2021, which adjusted the classification criteria and reaffirmed that a Group 3 entity may choose to apply the Group 2 framework, in which case it must apply Section 35 of the IFRS for SMEs and remain in that group for a minimum period of three years. Methodologically, the research follows a qualitative approach, with a descriptive-applied scope and a single case study design. The findings show that the transition does not constitute a mere formal change in classification, but rather a first-time adoption with effects on recognition, measurement, presentation, and disclosure. The most significant impacts for CYMEQ S.A.S. are concentrated in property, plant and equipment, inventories, financial instruments, revenue, deferred tax, and in the requirement to present a complete set of financial statements. As a result, a phased adoption roadmap is proposed, including diagnosis, definition of accounting policies, preparation of the Opening Statement of Financial Position, operational and technological adjustments, issuance of the first financial statements under the IFRS for SMEs, and sustainability of the model. The study concludes that the migration may strengthen financial transparency, comparability, and access to financing sources, while also providing technical criteria for the company to assess, on a well-founded basis, the convenience of the transition, provided that it adequately manages its information gaps, operational capacity, and transition costs.

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