Incidents of IFRS certification in the accounting labor market

Detalhes bibliográficos
Autor(a) principal: Canizales Bedoya, Juan Sebastian
Data de Publicação: 2020
Outros Autores: Agudelo, Maria Camila, Rincon Soto, Carlos Augusto
Tipo de documento: Artigo
Idioma: spa
Título da fonte: CAFI (São Paulo)
Texto Completo: https://revistas.pucsp.br/index.php/CAFI/article/view/47027
Resumo: This article analyzes the importance of IFRS Certifications in Colombia. Specifically, what we wanted to investigate was whether these types of certifications, mediated -as institutions- for the hiring of the labor market of accounting services, and what was the level of efficiency they offer. To achieve this, surveys and a focus group were made to professionals in the area. Based on the theories of neo-institutional economics and phenomenological methodology, the collected data were analyzed. The results pointed out that the IFRS Certification, in Colombia, is not an institution yet, since it does not help to reduce the asymmetry of the information and the uncertainty about the competencies of the accounting professional.
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spelling Incidents of IFRS certification in the accounting labor marketIncidencias de la certificación NIIF en el mercado laboral contableThis article analyzes the importance of IFRS Certifications in Colombia. Specifically, what we wanted to investigate was whether these types of certifications, mediated -as institutions- for the hiring of the labor market of accounting services, and what was the level of efficiency they offer. To achieve this, surveys and a focus group were made to professionals in the area. Based on the theories of neo-institutional economics and phenomenological methodology, the collected data were analyzed. The results pointed out that the IFRS Certification, in Colombia, is not an institution yet, since it does not help to reduce the asymmetry of the information and the uncertainty about the competencies of the accounting professional.En este artículo se analiza la importancia de las Certificaciones NIIF en Colombia. Concretamente, lo que se quería indagar era si este tipo de certificaciones, median -como instituciones- para la contratación del mercado laboral de los servicios contables, y cuál era el nivel de eficiencia que ellas ofrecen. Para lograrlo, se hicieron encuestas y un grupo focal a profesionales del área. Con base en las teorías de la economía neoinstitucional y la metodología fenomenológica, se analizaron los datos recogidos. Los resultados apuntaron a que la Certificación NIIF, en Colombia, todavía no es una institución, puesto que no ayuda a disminuir la asimetría de la información y la incertidumbre acerca de las competencias del profesional contable.Pontifícia Universidade Católica de São Paulo - PUC/SP2020-07-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistas.pucsp.br/index.php/CAFI/article/view/4702710.23925/cafi.v3i2.47027CAFI; Vol. 3 No. 2 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 207 - 222CAFI; Vol. 3 Núm. 2 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 207 - 222CAFI ; v. 3 n. 2 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 207 - 2222595-17502595-175010.23925/cafi.v3i2reponame:CAFI (São Paulo)instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPspahttps://revistas.pucsp.br/index.php/CAFI/article/view/47027/32476Copyright (c) 2020 CAFI - Contabilidade, Atuária, Finanças & Informaçãoinfo:eu-repo/semantics/openAccessCanizales Bedoya, Juan SebastianAgudelo, Maria CamilaRincon Soto, Carlos Augusto2020-12-30T02:26:33Zoai:ojs.pkp.sfu.ca:article/47027Revistahttps://revistas.pucsp.br/index.php/CAFI/indexPRIhttps://revistas.pucsp.br/index.php/CAFI/oainvg@galegale.com.br||2595-17502595-1750opendoar:2020-12-30T02:26:33CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP)false
dc.title.none.fl_str_mv Incidents of IFRS certification in the accounting labor market
Incidencias de la certificación NIIF en el mercado laboral contable
title Incidents of IFRS certification in the accounting labor market
spellingShingle Incidents of IFRS certification in the accounting labor market
Canizales Bedoya, Juan Sebastian
title_short Incidents of IFRS certification in the accounting labor market
title_full Incidents of IFRS certification in the accounting labor market
title_fullStr Incidents of IFRS certification in the accounting labor market
title_full_unstemmed Incidents of IFRS certification in the accounting labor market
title_sort Incidents of IFRS certification in the accounting labor market
author Canizales Bedoya, Juan Sebastian
author_facet Canizales Bedoya, Juan Sebastian
Agudelo, Maria Camila
Rincon Soto, Carlos Augusto
author_role author
author2 Agudelo, Maria Camila
Rincon Soto, Carlos Augusto
author2_role author
author
dc.contributor.author.fl_str_mv Canizales Bedoya, Juan Sebastian
Agudelo, Maria Camila
Rincon Soto, Carlos Augusto
description This article analyzes the importance of IFRS Certifications in Colombia. Specifically, what we wanted to investigate was whether these types of certifications, mediated -as institutions- for the hiring of the labor market of accounting services, and what was the level of efficiency they offer. To achieve this, surveys and a focus group were made to professionals in the area. Based on the theories of neo-institutional economics and phenomenological methodology, the collected data were analyzed. The results pointed out that the IFRS Certification, in Colombia, is not an institution yet, since it does not help to reduce the asymmetry of the information and the uncertainty about the competencies of the accounting professional.
publishDate 2020
dc.date.none.fl_str_mv 2020-07-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistas.pucsp.br/index.php/CAFI/article/view/47027
10.23925/cafi.v3i2.47027
url https://revistas.pucsp.br/index.php/CAFI/article/view/47027
identifier_str_mv 10.23925/cafi.v3i2.47027
dc.language.iso.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistas.pucsp.br/index.php/CAFI/article/view/47027/32476
dc.rights.driver.fl_str_mv Copyright (c) 2020 CAFI - Contabilidade, Atuária, Finanças & Informação
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2020 CAFI - Contabilidade, Atuária, Finanças & Informação
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo - PUC/SP
publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo - PUC/SP
dc.source.none.fl_str_mv CAFI; Vol. 3 No. 2 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 207 - 222
CAFI; Vol. 3 Núm. 2 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 207 - 222
CAFI ; v. 3 n. 2 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 207 - 222
2595-1750
2595-1750
10.23925/cafi.v3i2
reponame:CAFI (São Paulo)
instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)
instacron:PUC_SP
instname_str Pontifícia Universidade Católica de São Paulo (PUC-SP)
instacron_str PUC_SP
institution PUC_SP
reponame_str CAFI (São Paulo)
collection CAFI (São Paulo)
repository.name.fl_str_mv CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP)
repository.mail.fl_str_mv nvg@galegale.com.br||
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