Comparative analysis of the accounting systems of Uruguay and Colombia
The work starts from Jarne's (1997) proposal for the characterization of national accounting systems as one of the ways of understanding the dynamics of the harmonizing process. It seeks to compare the cases of Colombia and Uruguay, as part of the Latin American context, motivated by the scarce...
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| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
| Lenguaje: | Español |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2020
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| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/1948 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1948_oai |
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I28-R145-1948_oai2025-02-11 Ocampo González, Jehily Zabdiel Kuster Nieves, Christian Robert 2020-11-17 The work starts from Jarne's (1997) proposal for the characterization of national accounting systems as one of the ways of understanding the dynamics of the harmonizing process. It seeks to compare the cases of Colombia and Uruguay, as part of the Latin American context, motivated by the scarce existence of previous studies that refer to the reality of the countries of this continent in general, and these two in particular. Through evidence obtained from documentary sources, statistics, laws and decrees, the comparative analysis through the structure of accounting subsystems has allowed finding that in the countries studied the convergence process has reached a very important degree of progress. This has been mainly due to the role of the regulatory subsystem and the links maintained with the professional subsystem, which has participated directly in the process of legalizing the regulations. At the same time, there were notorious differences in the controls on the exercise of the profession, since in Colombia there are strong mechanisms that do not exist in the Uruguayan case El trabajo parte de la propuesta de Jarne (1997) para la caracterización de los sistemas contables nacionales como una de las formas de entender la dinámica del proceso armonizador. Busca comparar los casos de Colombia y Uruguay, como partes del contexto latinoamericano, motivado por la escasa existencia de estudios previos que refieran a la realidad de los países de este continente en general, y de estos dos en particular. A través de evidencia obtenida de fuentes documentales, estadísticas, leyes y decretos, se realiza un análisis comparativo a través de la estructura de subsistemas contables. Eso ha permitido encontrar que en los países estudiados el proceso de convergencia ha llegado a un grado de avance muy importante. Esto se ha debido fundamentalmente al papel del subsistema regulador y a los vínculos mantenidos con el subsistema profesional, el cual ha participado directamente en el proceso de legalización de las normas. Al mismo tiempo, se verificaron notorias diferencias en los controles sobre el ejercicio de la profesión, dado que en Colombia hay fuertes mecanismos que no existen en el caso uruguayo. application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/1948 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/1948/2658 https://ojs.economicas.uba.ar/Contyaudit/article/view/1948/2686 Derechos de autor 2020 Contabilidad y Auditoría Contabilidad y Auditoría; Núm. 52 (26): CONTABILIDAD Y AUDITORIA Julio - Diciembre 2020; 95 - 132 1852-446X 1515-2340 sistemas contables Contabilidad Armonización contable Normas contables Accounting systems Accounting harmonizing Accounting Accounting standards Comparative analysis of the accounting systems of Uruguay and Colombia Análisis comparativo de los sistemas contables de Uruguay y Colombia info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1948_oai |
| institution |
Universidad de Buenos Aires |
| institution_str |
I-28 |
| repository_str |
R-145 |
| collection |
Repositorio Digital de la Universidad de Buenos Aires (UBA) |
| language |
Español |
| orig_language_str_mv |
spa |
| topic |
sistemas contables Contabilidad Armonización contable Normas contables Accounting systems Accounting harmonizing Accounting Accounting standards |
| spellingShingle |
sistemas contables Contabilidad Armonización contable Normas contables Accounting systems Accounting harmonizing Accounting Accounting standards Ocampo González, Jehily Zabdiel Kuster Nieves, Christian Robert Comparative analysis of the accounting systems of Uruguay and Colombia |
| topic_facet |
sistemas contables Contabilidad Armonización contable Normas contables Accounting systems Accounting harmonizing Accounting Accounting standards |
| description |
The work starts from Jarne's (1997) proposal for the characterization of national accounting systems as one of the ways of understanding the dynamics of the harmonizing process. It seeks to compare the cases of Colombia and Uruguay, as part of the Latin American context, motivated by the scarce existence of previous studies that refer to the reality of the countries of this continent in general, and these two in particular. Through evidence obtained from documentary sources, statistics, laws and decrees, the comparative analysis through the structure of accounting subsystems has allowed finding that in the countries studied the convergence process has reached a very important degree of progress. This has been mainly due to the role of the regulatory subsystem and the links maintained with the professional subsystem, which has participated directly in the process of legalizing the regulations. At the same time, there were notorious differences in the controls on the exercise of the profession, since in Colombia there are strong mechanisms that do not exist in the Uruguayan case |
| format |
Artículo publishedVersion Articles Artículos de Investigación |
| author |
Ocampo González, Jehily Zabdiel Kuster Nieves, Christian Robert |
| author_facet |
Ocampo González, Jehily Zabdiel Kuster Nieves, Christian Robert |
| author_sort |
Ocampo González, Jehily Zabdiel |
| title |
Comparative analysis of the accounting systems of Uruguay and Colombia |
| title_short |
Comparative analysis of the accounting systems of Uruguay and Colombia |
| title_full |
Comparative analysis of the accounting systems of Uruguay and Colombia |
| title_fullStr |
Comparative analysis of the accounting systems of Uruguay and Colombia |
| title_full_unstemmed |
Comparative analysis of the accounting systems of Uruguay and Colombia |
| title_sort |
comparative analysis of the accounting systems of uruguay and colombia |
| publisher |
FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES |
| publishDate |
2020 |
| url |
https://ojs.economicas.uba.ar/Contyaudit/article/view/1948 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1948_oai |
| work_keys_str_mv |
AT ocampogonzalezjehilyzabdiel comparativeanalysisoftheaccountingsystemsofuruguayandcolombia AT kusternieveschristianrobert comparativeanalysisoftheaccountingsystemsofuruguayandcolombia AT ocampogonzalezjehilyzabdiel analisiscomparativodelossistemascontablesdeuruguayycolombia AT kusternieveschristianrobert analisiscomparativodelossistemascontablesdeuruguayycolombia |
| _version_ |
1825550603120541696 |