Maestría Ciencias Contables
Recent Submissions
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Análisis de la eficacia del marco técnico contable aplicable al grupo 3: Sector restaurantes Bucaramanga en período de pandemia 2020-2021
(Universidad Santo TomásMaestría Ciencias ContablesFacultad de Contaduría Pública, 2023-09-19)In Colombia, micro-enterprises play a fundamental role within the socioeconomic structure, however, despite their importance, they face multiple difficulties hindering their growth and consolidation. This paper analyzes ... -
“Revisión dinámica de las Normas Internacionales de Información Financiera en la gestión del capital de trabajo neto operativo: Caso MiPymes fabricantes de materiales de arcilla para la construcción del Norte de Santander, periodo 2016-2019.”
(Universidad Santo TomásMaestría Ciencias ContablesFacultad de Contaduría Pública, 2023-03-23)The development of this research focused on the sector of companies that manufacture clay materials for construction located in Norte de Santander for the years 2016 to 2019, where the review and analysis of the operating ... -
Educación Financiera para los Microempresarios del Municipio del Cerrito en Santander
(Universidad Santo TomásMaestría Ciencias ContablesFacultad de Contaduría Pública, 2023-02-23)The purpose of this research was to promote financial education in microentrepreneurs in the municipality of Cerrito, Santander, through strategies that help with effective economic decision making. For this purpose, an ... -
Análisis del monitoreo de instrumentos financieros, que contribuye al sostenimiento Económico y Financiero del sector hotelero
(Universidad Santo TomásMaestría Ciencias ContablesFacultad de Contaduría Pública, 2023-01-17)The development of this research outline as a guide to analyze how both financial instruments and information are contemplated for decision-making, in contrast to an essential component such as financial literacy. At first, ... -
El fraude y su afectación en la ética en el ejercicio de la revisoría fiscal en Colombia 2020
(Universidad Santo TomásMaestría Ciencias ContablesFacultad de Contaduría Pública, 2022-11-09)This text reports the results of the investigation on how fraud affects ethics in the exercise of tax auditing in the Colombian context. This analysis is carried out through a qualitative and quantitative approach. In this ... -
Impacto contable-fiscal de la Norma Internacional de Información Financiera 16 en el sector energético colombiano
(Maestría Ciencias Contables, 2022-09-09)The purpose of this document is to review IFRS 16, the tax laws on leases in Colombia and the possible accounting-tax impacts of the application of the new standard. At the same time, a theoretical-practical tour of said ... -
Estructuración de un modelo de gestión organizacional para las asociaciones de cultivadores de palma africana de la región del Catatumbo articulado a las NIIF PYMES
(Maestría Ciencias Contables, 2022-04-30)The present research work seeks to propose the structuring of an organizational management model articulated to the IFRS PYMES (International Financial Reporting Standards), applicable to the associations of African palm ... -
Aportes y percepciones del contador público en Santander sobre la evidencia de la sostenibilidad ambiental
(Maestría Ciencias Contables, 2022-03-30)This document describes the research results about environmental sustainability disclosures of public accountant’s contributions and perception in Santander (Colombia). Based on a qualitative and quantitative study, supported ... -
Análisis del riesgo crediticio y la competitividad de las IPS privadas en Colombia
(Maestría Ciencias Contables, 2022-01-18)The increase and portfolio debt to the Colombian hospital and clinics by the EPS Health Promotion Entities, and insurance services as well, due the provision of health services, has led to a rather complicated financial ... -
Integración de la contabilidad de gestión al direccionamiento estratégico en la Pyme
(Maestría Ciencias Contables, 2021-11-16)The document brings together the research results on the subject of management accounting and strategic management, in order to set guidelines for it to be incorporated into SMEs, based on a rigorous documentary review ... -
Eficiencia en el recaudo de los impuestos establecidos en el estatuto de rentas en el Municipio de Aguachica Cesar
(Maestría Ciencias Contables, 2021-07-12)This study presents an evaluation of the level of efficiency in the collection of taxes established in the income statute in the municipality of Aguachica Cesar, a procedure based on the guidelines established by agreement ... -
Influencia de las tendencias tecnológicas en los profesionales de auditoría financiera en la ciudad de Bucaramanga
(Maestría Ciencias Contables, 2021-05-03)The purpose of this research is to characterize the technological trends used by Financial Auditing professionals who work in some companies in Bucaramanga, through the measurement of the level of technological appropriation, ...
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