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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| Autores principales: | , |
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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 |
| Aporte de: |
| Sumario: | 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 |
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