The Accounting profession before COVID 19

The COVID 19 pandemic has led to a decrease in the operating cycle of companies, served by accounting professionals for tax, administrative or audit services, resulting in a double impact: professional and business. The scope was to review the proposal of professional accounting innovation before C...

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Detalles Bibliográficos
Autor principal: De La Rosa Leal, Maria Eugenia
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2021
Materias:
COVID 19
Gestión
Contabilidad
Innovación
Management
Accounting
Innovation
Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/2133
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2133_oai
Aporte de:
Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
id I28-R145-2133_oai
record_format dspace
spelling I28-R145-2133_oai2025-02-11 De La Rosa Leal, Maria Eugenia 2021-08-24 The COVID 19 pandemic has led to a decrease in the operating cycle of companies, served by accounting professionals for tax, administrative or audit services, resulting in a double impact: professional and business. The scope was to review the proposal of professional accounting innovation before COVID 19 and the situation that this guild faces, studying the proposal of attention of the International Federation of Accountants disseminated by the Mexican Institute of Public Accountants as provisions to be attended by public accountants of the Mexican Republic. The study was applied with speech analysis and a survey, in skills theory and risk management. The result established the resources at risk, in an innovation proposal for accounting professionals and their client companies. La pandemia COVID 19 ha provocado disminución del ciclo operativo de las empresas, atendidas por profesionistas contables para servicios fiscales, administrativos o de auditoria, resultando un doble impacto: el profesional y el empresarial. El objetivo del trabajo fue revisar la propuesta de innovación profesional contable ante el COVID 19 y la situación que este gremio enfrenta, estudiando la propuesta de atención de la Federación Internacional de Contadores difundida por el Instituto Mexicano de Contadores Públicos como disposiciones por atender por los contadores públicos de la República Mexicana. El estudio, se aplicó con análisis del discurso y una encuesta, en la teoría de las capacidades y la gestión de riesgos. El resultado, estableció los recursos en riesgo, en una propuesta de innovación para los profesionistas contables y sus empresas clientes. application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/2133 10.56503/Contabilidad_y_Auditoria/Nro.54(27)pp15-54 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/2133/2851 https://ojs.economicas.uba.ar/Contyaudit/article/view/2133/2928 Derechos de autor 2021 Contabilidad y Auditoría Contabilidad y Auditoría; Núm. 54 (27): CONTABILIDAD Y AUDITORIA Julio - Diciembre 2021; 15-54 1852-446X 1515-2340 COVID 19 Gestión Contabilidad Innovación COVID 19 Management Accounting Innovation The Accounting profession before COVID 19 La Profesión contable ante el COVID 19 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=2133_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 COVID 19
Gestión
Contabilidad
Innovación
COVID 19
Management
Accounting
Innovation
spellingShingle COVID 19
Gestión
Contabilidad
Innovación
COVID 19
Management
Accounting
Innovation
De La Rosa Leal, Maria Eugenia
The Accounting profession before COVID 19
topic_facet COVID 19
Gestión
Contabilidad
Innovación
COVID 19
Management
Accounting
Innovation
description The COVID 19 pandemic has led to a decrease in the operating cycle of companies, served by accounting professionals for tax, administrative or audit services, resulting in a double impact: professional and business. The scope was to review the proposal of professional accounting innovation before COVID 19 and the situation that this guild faces, studying the proposal of attention of the International Federation of Accountants disseminated by the Mexican Institute of Public Accountants as provisions to be attended by public accountants of the Mexican Republic. The study was applied with speech analysis and a survey, in skills theory and risk management. The result established the resources at risk, in an innovation proposal for accounting professionals and their client companies.
format Artículo
publishedVersion
Articles
Artículos de Investigación
author De La Rosa Leal, Maria Eugenia
author_facet De La Rosa Leal, Maria Eugenia
author_sort De La Rosa Leal, Maria Eugenia
title The Accounting profession before COVID 19
title_short The Accounting profession before COVID 19
title_full The Accounting profession before COVID 19
title_fullStr The Accounting profession before COVID 19
title_full_unstemmed The Accounting profession before COVID 19
title_sort accounting profession before covid 19
publisher FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate 2021
url https://ojs.economicas.uba.ar/Contyaudit/article/view/2133
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2133_oai
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