Incidents of IFRS certification in the accounting labor market

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dc.creatorCanizales Bedoya, Juan Sebastian
dc.creatorAgudelo, Maria Camila
dc.creatorRincon Soto, Carlos Augusto
dc.date2020-07-01
dc.date.accessioned2023-11-29T13:40:14Z
dc.date.available2023-11-29T13:40:14Z
dc.descriptionThis 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-US
dc.descriptionEn 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.es-ES
dc.formatapplication/pdf
dc.identifierhttps://revistas.pucsp.br/index.php/CAFI/article/view/47027
dc.identifier10.23925/cafi.v3i2.47027
dc.identifier.urihttps://repositorio.uniremington.edu.co/handle/123456789/1784
dc.languagespa
dc.publisherPontifícia Universidade Católica de São Paulo - PUC/SPpt-BR
dc.relationhttps://revistas.pucsp.br/index.php/CAFI/article/view/47027/32476
dc.rightsCopyright (c) 2020 CAFI - Contabilidade, Atuária, Finanças & Informaçãopt-BR
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.sourceCAFI; Vol. 3 No. 2 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 207 - 222en-US
dc.sourceCAFI; Vol. 3 Núm. 2 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 207 - 222es-ES
dc.sourceCAFI ; v. 3 n. 2 (2020): CAFI - Contabilidade, Atuária, Finanças & Informação; 207 - 222pt-BR
dc.source2595-1750
dc.source2595-1750
dc.source10.23925/cafi.v3i2
dc.subjectcertificationen
dc.subjectasymmetric informationen
dc.subjectlabor marketen
dc.subjectaccounting professionalen
dc.subjectcertificaciónspa
dc.subjectinformación asimétricaspa
dc.subjectmercado laboralspa
dc.subjectprofesional contablespa
dc.titleIncidents of IFRS certification in the accounting labor marketen-US
dc.titleIncidencias de la certificación NIIF en el mercado laboral contablees-ES
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
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