Apuntes Contables

Accounting for Impact in Colombia

2023-11-28T11:43:41-05:00

Accounting research in Non-Governmental Organizations: a reflection on participatory methodologies

2023-11-28T15:44:34-05:00

Research on accounting and accountability on Non-Governmental Organizations (NGOs) has gained increasing popularity in recent decades. One of the means that accounting researchers use to approach these themes is participatory research. This research philosophy has become a means to empower communities and social-based organizations in identifying their needs, as well as to shape and create links between academics and international development professionals. The objective of this article is to reflect about the concept, principles, and methods of participatory research applied to accounting issues in the context of NGOs. For this, following a qualitative methodology, I review recent works in accounting that use, to some degree, participatory approaches. In such studies, I examine the scope of the participatory arrangement. Finally, I present an example of how to carry out participatory research, using my own field experience with Colombian NGOs. This essay finds that accounting scholars should be more explicit regarding how and in what conditions they partner with NGOs to mobilize knowledge related to accounting, management control, and accountability practices in the so-called third sector.

Socio-environmental accounting: challenges and obstacles

2023-11-28T15:44:31-05:00

Research in Socio-Environmental Accounting (CSA) is recognized as a discussion trend, typical of social, economic and accounting disciplines. Particularly in the accounting area, it has traveled a lot at a theoretical, empirical and political level, however, the conceptualizations still require refinement. Likewise, difficulties are evident that prevent the combination of other perspectives and approaches from being implemented, which drive the development of new topics in environmental accounting research. Given this panorama, this study seeks to reflect on the current situation of research in environmental accounting through the different challenges and obstacles that are reflected in CSA, supported by a qualitative methodology through the application of interviews and documentary review. It is concluded that the challenges and obstacles of CSA are emphasized from interdisciplinary links, other disciplinary alliances are necessary that allow the construction of conceptualizations and theories far from the financial framework, from the academic and research processes it is vital that universities stop prioritizing commercialized research that They do not allow the financing of studies in CSA and in practice it is pertinent to create assessment models, have professionals in CSA and find the poison of socio-environmental standards.

Corruption and transparency: evidence in political parties in Latin America

2023-11-28T15:44:29-05:00

Corruption affects the institutional framework of countries, leading to situations where the transparency of political representatives is called into question. Hence, a study has been conducted that links corruption to the transparency of political parties in Latin America. To do this, an active transparency index was designed and linked to each country’s corruption perception index. The results indicate that active transparency shows low levels and that there is a significant inverse relationship with the level of corruption, demonstrating that the latter limits the disclosure of information practices and creates an environment of opacity in the management of political parties in Latin America.

Corporate Information Disclosure: background of determining factors

2023-11-28T15:44:26-05:00

This article aims to identify and analyze the antecedents of the determinants of corporate information disclosure based on a review of previous studies. To achieve this, a systematic literature review was conducted. The results show a growing and increased focus on the disclosure of information related to sustainability, while the disclosure of financial capital has taken a secondary role. Additionally, it was identified that factors such as size, leverage, and profitability have been extensively studied and consistently found to have a significant and positive relationship with information disclosure. Emerging factors, such as reputation and the legal system, were also identified, gaining interest in comparative studies. In conclusion, there is a need to expand the scope of empirical studies since most of the literature has been developed in companies located in Europe and North America.

The practice of online intellectual capital disclosure and its determinants in Colombian universities

2023-11-28T15:44:22-05:00

Sustainable development and the advancements of the industry 4.0 and 5.0 have reaffirmed the relevance of intellectual capital (IC) management in universities to demonstrate their performance and value creation in society. The study analyzes the online disclosure of intellectual capital (ICD) and its determinants in Colombian universities. For this, a ICD index was designed and a content analysis was carried out on the websites. The factors that explain the ICD were determined by means of a multiple linear regression. It is evident that the degree of ICD is low and its greatest emphasis is on its process capital of the third mission and its relational capital. In addition, it is shown that the institutional origin, the research capacity and the status explain the levels of ICD. It is concluded that public universities, with a staff of teachers with doctoral training and high-quality accreditation, are the ones that achieve a higher ICD.

Bibliometric review of publications in accounting and gender in Scopus between 2021-2022 (2nd part)

2023-11-28T15:44:20-05:00

This document carried out an analysis of the publications on the topic of Accounting and Gender in the academic database Scopus, during the years 2021 and 2022 (until October). This quantitative research developed a bibliometric review to identify the trends and problems that accounting researchers are addressing in this emerging field of research, considering that these studies provide valuable information for future research. The indicators used show that there is an increase in the number of publications in the study period, where it is not only women who are interested and who decide to investigate the area but also men, who wish to contribute to the discussion that goes beyond the problems. of the feminine gender. It stands out in the top 10 of the countries with the most affiliated authors, the United States (39 and 30), the United Kingdom (18 and 10) and Australia (11 and 17), and in South America Brazil stands out (5 and 3). Among the institutional affiliations with the most researchers who have published articles on the relationship of Gender in Accounting, North Carolina A&T State University of the United States (5 and 0), The University of the South Pacific Laucala Campus of Fiji (0) were identified. and 5), University of Otago (4 and 3) and Massey University (2 and 4), both in New Zealand. Regarding the publishers, it was found that Emerald Publishing Limited, Elsevier and Routledge Taylor and Francis Group are still valid, and the academic journal where the most publications were made was Critical Perspectives on Accounting. Finally, the most prominent category was Profession and the one with the fewest publications was Research, as subcategories stands out Diversity in the Management Team and the one with the fewest publications are Maternity and Queering Accounting.

No deductibility of royalties and tax burden of the extractive sector in Colombia. Effects of Law 2277 of 2022

2023-11-28T15:44:16-05:00

Law 2277 of 2022, in its article 19, paragraph 1, establishes that companies in the extractive sector in Colombia may not deduct from the taxable base of income tax those expenses associated with royalties paid to the Colombian State. This research seeks to determine the effects of this measure on the tax burden that companies in the sector would assume, while proposing a comparison between those that pay royalties in cash and in kind. Thus, this study concludes that, not only will the tax burden of extractive firms increase, but that the non-deductibility of royalties means that companies that pay this obligation in cash will bear a higher tax burden in relation to those that do so in kind.

Accounting innovation in smes through Electronic Operations

2023-11-28T15:44:12-05:00

This article explores the importance of adopting electronic operations as an indirect catalyst for accounting innovation, particularly for small and medium-sized enterprises (smes) seeking to compete technologically with other firms. The study is based on a thorough analysis of existing literature on the subject, specifically focusing on how electronic operations can drive accounting innovation in smes. Additionally, it aims to identify the advantages of implementing electronic operations in these companies. Furthermore, an inquiry was conducted to examine the number of smes authorized to utilize electronic invoicing through the National Tax and Customs Directorate (DIAN). A representative sample of companies was chosen to evaluate the available technological resources and the processes employed for systematizing accounting operations. Throughout this examination, several challenges were encountered, which were diligently analyzed and addressed based on the gathered information. The results have substantiated the hypothesis: the implementation of electronic operations has an effect on accounting innovation, enhancing the economic and financial management of organizations. Success relies on the engagement of accountants within smes. Nevertheless, they encounter constraints such as limited resources, connectivity challenges, and insufficient training. Furthermore, it was discovered that 75% of the companies that embraced the implementation of electronic operations experienced a high level of technological benefits, as it resulted in a substantial reduction in paper usage and streamlined and automated the processes related to accounting and financial information management.