Tendencias actuales en la práctica contable: Un análisis multidimensional del rol del contador público

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dc.contributor.apolounabGonzález Bueno, Jairo [jairo-alexander-gonzalez-bueno]spa
dc.contributor.apolounabTerraza Castillo, Flor María [flor-maria-fernanda-terraza-castillo-2]spa
dc.contributor.apolounabReyes Maldonado, Nydia Marcela [nydia-marcela-reyes-maldonado]spa
dc.contributor.apolounabOyola Moreno, Carlos Alberto [carlos-alberto-oyola-moreno]spa
dc.contributor.apolounabLiévano Rubio, Mónica del Pilar [monica-del-pilar-lievano-rubio]spa
dc.contributor.apolounabQuijano Monroy, Lynda Juliet [lynda-juliet-quijano-monroy-2]spa
dc.contributor.authorGonzález Bueno, Jairo
dc.contributor.authorTerraza Castillo, Flor María
dc.contributor.authorRueda Barrios, Gladys
dc.contributor.authorGelvez Rodríguez, Ingrid Paola
dc.contributor.authorMéndez Silva, Wendy Yurani
dc.contributor.authorReyes Maldonado, Nydia Marcela
dc.contributor.authorGuerrero Rojas, Yudy Juliana
dc.contributor.authorAngarita Vargas, Diego Andrés
dc.contributor.authorVelasco Arciniegas, Juan Manuel
dc.contributor.authorOyola Moreno, Carlos Alberto
dc.contributor.authorGómez Meneses, Fabio Enrique
dc.contributor.authorLozano López, Ángela Yiceni
dc.contributor.authorOyola Lozano, David Santiago
dc.contributor.authorOyola Lozano, Carlos Daniel
dc.contributor.authorPalomino Velázquez, Ángela Patricia
dc.contributor.authorLiévano Rubio, Mónica del Pilar
dc.contributor.authorQuijano Monroy, Lynda Juliet
dc.contributor.cvlacGonzález Bueno, Jairo [0001549104]spa
dc.contributor.cvlacTerraza Castillo, Flor María [0002162871]spa
dc.contributor.cvlacRueda Barrios, Gladys [0001282727]spa
dc.contributor.cvlacGelvez Rodríguez, Ingrid Paola [0002203896]spa
dc.contributor.cvlacReyes Maldonado, Nydia Marcela [1009532]spa
dc.contributor.cvlacAngarita Vargas, Diego Andrés [0002074647]spa
dc.contributor.cvlacOyola Moreno, Carlos Alberto [0001433151]spa
dc.contributor.cvlacGómez Meneses, Fabio Enrique [0000509965]spa
dc.contributor.cvlacLozano López, Ángela Yiceni [0002380364]spa
dc.contributor.cvlacOyola Lozano, David Santiago [0002190159]spa
dc.contributor.cvlacPalomino Velázquez, Ángela Patricia [0001925668]spa
dc.contributor.cvlacLiévano Rubio, Mónica del Pilar [0002311974]spa
dc.contributor.cvlacQuijano Monroy, Lynda Juliet [0002114503]spa
dc.contributor.editorGonzález Bueno, Jairo
dc.contributor.editorChaparro García, Fernando
dc.contributor.googlescholarTerraza Castillo, Flor María [es&oi=ao]spa
dc.contributor.googlescholarReyes Maldonado, Nydia Marcela [tppW8JkAAAAJ]spa
dc.contributor.googlescholarOyola Moreno, Carlos Alberto [es&oi=ao]spa
dc.contributor.googlescholarGómez Meneses, Fabio Enrique [es&oi=ao]spa
dc.contributor.orcidGonzález Bueno, Jairo [0000-0002-5896-094X]spa
dc.contributor.orcidTerraza Castillo, Flor María [0009-0001-8573-8607]spa
dc.contributor.orcidRueda Barrios, Gladys [0000-0002-8344-2722]spa
dc.contributor.orcidGelvez Rodríguez, Ingrid Paola [0009-0004-1648-5759]spa
dc.contributor.orcidReyes Maldonado, Nydia Marcela [000003-4401-09320-0]spa
dc.contributor.orcidGuerrero Rojas, Yudy Juliana [0000-0003-2478-0390]spa
dc.contributor.orcidVelasco Arciniegas, Juan Manuel [0000-0003-3206-1759]spa
dc.contributor.orcidOyola Moreno, Carlos Alberto [0000-0003-4259-1120]spa
dc.contributor.orcidGómez Meneses, Fabio Enrique [0000-0002-7234-6639]spa
dc.contributor.orcidPalomino Velázquez, Ángela Patricia [0009-0006-2497-8785]spa
dc.contributor.orcidQuijano Monroy, Lynda Juliet [0009-0006-6571-978X]spa
dc.contributor.researchgateGonzález Bueno, Jairo [Jairo-Gonzalez-Bueno]spa
dc.contributor.researchgateReyes Maldonado, Nydia Marcela [NYDIA%20MARCELA%20REYES%20MALDONADO]spa
dc.date.accessioned2025-08-27T22:59:42Z
dc.date.available2025-08-27T22:59:42Z
dc.date.issued2025
dc.description.abstractEsta investigación analiza la contribución del Reporte Integrado (IR) a la creación de valor sostenible en las organizaciones, revisando la literatura entre 2013 y 2024 y enfocándose en los seis capitales definidos por el marco del IR: financiero, físico, intelectual, humano, social y natural. Los resultados indican que el IR facilita la creación de valor en mercados con marcos regulatorios sólidos, como en Sudáfrica, donde su adopción obligatoria ha mejorado la planificación a largo plazo y la atracción de inversiones. En contraste, en mercados donde el IR es voluntario, su impacto es más limitado, especialmente en empresas con altos niveles de transparencia preexistente. El capital intelectual destaca como el más estudiado, subrayando su relevancia en la economía del conocimiento, aunque la falta de enfoques normativos consistentes limita la calidad y precisión de las divulgaciones. Además, la ausencia de estudios sobre los capitales físico y natural evidencia una brecha crítica en la literatura, particularmente en un contexto global que exige una mayor sostenibilidad. La mayoría de los estudios se han centrado en mercados desarrollados, lo que resalta la necesidad de ampliar la investigación a economías emergentes, como América Latina, donde el IR podría mejorar la transparencia, atraer inversión y contribuir al crecimiento económico sostenible.spa
dc.description.abstractenglishThis research analyzes the contribution of Integrated Reporting (IR) to sustainable value creation in organizations, reviewing the literature from 2013 to 2024 and focusing on the six capitals defined by the IR framework: financial, physical, intellectual, human, social, and natural. The results indicate that IR facilitates value creation in markets with strong regulatory frameworks, such as South Africa, where its mandatory adoption has improved long-term planning and investment attraction. In contrast, in markets where IR is voluntary, its impact is more limited, especially in companies with high levels of preexisting transparency. Intellectual capital stands out as the most studied, highlighting its relevance in the knowledge economy, although the lack of consistent regulatory approaches limits the quality and accuracy of disclosures. Furthermore, the absence of studies on physical and natural capital highlights a critical gap in the literature, particularly in a global context demanding greater sustainability. Most studies have focused on developed markets, highlighting the need to expand research to emerging economies, such as Latin America, where RI could improve transparency, attract investment, and contribute to sustainable economic growth.spa
dc.format.mimetypeapplication/pdfspa
dc.identifier.instnameinstname:Universidad Autónoma de Bucaramanga - UNABspa
dc.identifier.isbn978-958-792-917-1spa
dc.identifier.reponamereponame:Repositorio Institucional UNABspa
dc.identifier.repourlrepourl:https://repository.unab.edu.cospa
dc.identifier.urihttp://hdl.handle.net/20.500.12749/31009
dc.language.isospaspa
dc.publisherEditorial UNABspa
dc.publisherEdiciones de la Uspa
dc.publisher.facultyFacultad Economía y Negociosspa
dc.publisher.grantorUniversidad Autónoma de Bucaramanga UNABspa
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dc.rights.accessrightsinfo:eu-repo/semantics/openAccessspa
dc.rights.creativecommonsAtribución-NoComercial-SinDerivadas 2.5 Colombia*
dc.rights.localAbierto (Texto Completo)spa
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/2.5/co/*
dc.subjectReporte integradospa
dc.subjectCreación de valorspa
dc.subjectMúltiples capitalesspa
dc.subjectTransparencia corporativaspa
dc.subjectSostenibilidadspa
dc.subjectResponsabilidad socialspa
dc.subject.keywordsIntegrated reportspa
dc.subject.keywordsValue creationspa
dc.subject.keywordsMultiple capitalsspa
dc.subject.keywordsCorporate transparencyspa
dc.subject.keywordsSustainabilityspa
dc.subject.keywordsSocial responsibilityspa
dc.titleTendencias actuales en la práctica contable: Un análisis multidimensional del rol del contador públicospa
dc.title.alternativeCurrent trends in accounting practice: A multidimensional analysis of the role of the public accountantspa
dc.type.coarhttp://purl.org/coar/resource_type/c_2f33
dc.type.coarversionhttp://purl.org/coar/version/c_ab4af688f83e57aaspa
dc.type.driverinfo:eu-repo/semantics/book
dc.type.hasversioninfo:eu-repo/semantics/acceptedVersion
dc.type.localLibrospa
dc.type.redcolhttp://purl.org/redcol/resource_type/CBook

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