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- Title
Normas Internacionales de Información Financiera como instrumentos de gestión empresarial y control gerencial: más allá de una función en contabilidad.
- Authors
Reyes Maldonado, Nydia Marcela; Chaparro García, Fernando; Guerrero Barajas, Andrés
- Abstract
The managers of companies play a fundamental role in the successful application of the International Financial Reporting Standards (NIIF). Using the NIIF as an instrument of control and management should be evident, but it seems their use is still limited to accounting purposes. In fact, this situation has led to the further study of the perception that Colombian managers have about their liability, and if they really accept that, the NIIF will help to evaluate the managers' performance. Based on this, we proceeded to design a tool that considerate all the responsibilities that are related to the administration of companies, included in the NIIF. From this analysis, 33 variables were tested by a hundred managers, who gave their feedback, according to a Likert Scale. Using a factor analysis, five groups of variables were set, they correspond to the main managerial responsibilities towards the NIIF. The results displayed that the managers interviewed do not exert most of their functions under the NIIF and they disagree with using them to evaluate the management of the entity's resources.
- Subjects
INTERNATIONAL Financial Reporting Standards; FACTOR analysis; LIKERT scale; SENSORY perception
- Publication
Universidad & Empresa, 2020, Vol 22, Issue 39, p1
- ISSN
0124-4639
- Publication type
Article
- DOI
10.12804/revistas.urosario.edu.co/empresa/a.7561