Impacto de las prácticas contables en el turismo sostenible del Municipio de Villa de Leyva

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dc.contributor.advisorHernández Escorcia, Rubén Darío
dc.contributor.authorMora Parada, Adrian Nicolás
dc.contributor.corporatenameUniversidad Santo Tomás
dc.contributor.cvlachttps://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001362038
dc.contributor.googlescholarhttps://scholar.google.es/citations?user=SjWOJaYAAAAJ&hl=es&oi=ao
dc.contributor.orcidhttps://orcid.org/0000-0003-0940-9833
dc.date.accessioned2026-06-04T14:01:45Z
dc.date.available2026-06-04T14:01:45Z
dc.date.issued2026-04-05
dc.descriptionVilla de Leyva, Boyacá es un municipio donde el turismo es un motor económico y cultural importante, el municipio es conocido por su amplio y diverso catálogo turístico que ha venido creciendo exponencialmente. El turismo es el principal motor económico, una práctica que ha generado empleo en el sector. La investigación se centró en los empresarios del sector turístico en el municipio y se destacaron casos de éxito donde se muestran las buenas prácticas contables que aportan al turismo sostenible, a partir de la búsqueda bibliográfica realizada. Villa de Leyva es conocida no solo por su patrimonio histórico cultural y natural, sino también por sus ferias y festivales que atraen gran flujo de turistas como lo es el festival de las comentas, entre otros. Esta parte del país cuenta con un amplio catálogo turístico que contiene sitios de alojamiento como hoteles, posadas y hospedaje, restaurantes, etc. Todo ello permite ofrecer una gran diversidad gastronómica, planes de entretenimiento lo que representa un motor fundamental para el desarrollo local generando más de 550 empleos solo por concepto de turismo, a pesar de ser un renglón económico importante enfrenta desafíos en cuanto a sostenibilidad y visión del cuidado de los recursos naturales, vinculado a esta actividad económica. Es así como el presente trabajo permite tener una visión global y general en relación al tema abordado a partir de los capítulo que lo integran.
dc.description.abstractVilla 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.
dc.description.degreelevelPregradospa
dc.description.degreenameContador Públicospa
dc.description.domainhttp://www.ustatunja.edu.co/investigacion
dc.format.mimetypeapplication/pdf
dc.identifier.citationMora Parada, A, N. (2026). Impacto de las prácticas contables en el turismo sostenible del Municipio de Villa de Leyva [Trabajo de Grado, Universidad Santo Tomás].Repositorio Institucional
dc.identifier.instnameinstname:Universidad Santo Tomásspa
dc.identifier.reponamereponame:Repositorio Institucional Universidad Santo Tomásspa
dc.identifier.repourlrepourl:https://repository.usta.edu.cospa
dc.identifier.urihttp://hdl.handle.net/11634/72618
dc.language.isospa
dc.publisherUniversidad Santo Tomásspa
dc.publisher.branchCRAI-USTA Tunja
dc.publisher.facultyFacultad de Contaduría Públicaspa
dc.publisher.programPregrado Contaduría Públicaspa
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dc.rightsAttribution-NonCommercial-NoDerivs 2.5 Colombiaen
dc.rights.accessrightsinfo:eu-repo/semantics/openAccess
dc.rights.coarhttp://purl.org/coar/access_right/c_abf2
dc.rights.localAbierto (Texto Completo)spa
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/2.5/co/
dc.subject.keywordEcosystems
dc.subject.keywordAccounting architecture
dc.subject.keywordTourism sector
dc.subject.keywordHistorical heritage
dc.subject.proposalEcosistemas
dc.subject.proposalArquitectura contable
dc.subject.proposalSector turístico
dc.subject.proposalPatrimonio histórico
dc.titleImpacto de las prácticas contables en el turismo sostenible del Municipio de Villa de Leyva
dc.typebachelor thesis
dc.type.coarhttp://purl.org/coar/resource_type/c_7a1f
dc.type.coarversionhttp://purl.org/coar/version/c_ab4af688f83e57aa
dc.type.driveinfo:eu-repo/semantics/bachelorThesis
dc.type.localTrabajo de gradospa
dc.type.versioninfo:eu-repo/semantics/acceptedVersion

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