vol. 11 núm. 21 (2013)

Child pornography is a social scourge and in Colombia its dissemination through internet is criminalized. According to Law 1336 of 2009 “who feeds internet data bases with child pornography, with or without profit motive” may be subject to prison or economic penalties.The popularization of internet and the relative anonymity it provides to those who use it, has made that people dedicated to the industry of child pornography find in the network an enabling environment for their criminal activities. But this is not a situation that concerns only authorities or parents, corporations also have an important role in social responsibility by ensuring that their technology resources are not used by employees or third parties in favor of benefitting or encouraging this crime.

This article presents some important aspects on accounting journals that are indexed under the parameters of the permanent indexing service (Publindex) of Colciencias, the purpose of this work is to identify the main criteria followed by such journals to obtain it.The paper points out the most important parameters to be considered to index a journal. Its starts from identifying the characteristics of accounting journals that currently are not indexed and compare them with the criteria and trajectories of two accounting journals that to date are indexed (one in C category and the other in A2 category), finally is studied in depth the case of the journal Activos and its trajectory for indexing in Publindex.

With the coming into force of the International Financial Reporting Standards (IFRS) it is necessary to analyze the current accounting environment of Colombian companies, and especially, the dynamic they have undertaken regarding the convergence process to the IFRS. This paper seeks to identify the different characteristics of the Colombian very small businesses, the sectors in which they operate and the activities they perform, in order to characterize the observance of legal rules in accounting matters and the situation of these entities regarding the implementation of simplified accounting systems.With this purpose the document develops a practical case where it explains the methodology of adjustments and transfers between accounts, as well as the change in the presentation and possible alterations that may be relevant in the financial situation of the very small business in  the convergence process to models of simplified accounting in the IFRS environment.

Financial instruments are increasingly used worldwide due to the many uses that can be given, however you should note that the risks associated with sudden impairment associated with changes in market value and the high price investment cash flows affect investor and net income; therefore regulatory agencies have seen the need to create rules and accounting rules to counter the multiple risks.This article evaluates different ways of accounting for financial derivatives in Colombian law, according to U.S. GAAP and IFRS in order to find the most appropriate way to present the information for proper decision making in the real sector companies due to financial companies in these practices are very well set out.

This paper has been developed in order to share the experience at Universidad Popular Autónoma del Estado de Puebla during the redesign process of its academic program entitled Licenciatura en Contaduría y Alta Dirección (Bachelor´s Degree in Accounting and Senior Management). This redesign process required to identify essential features according to the profile required by qualified accounting academic degree programs in Puebla, México and Latin-American universities. Also, this redesigned curriculum takes into account the competences required by the professional accountants at international level and considering the social needs atlocal and regional level required for this profession. This redesign of the related academic program also promotes that the student becomes able to develop the basic and professional skills of the accounting discipline in order to efficiently respond to the needs required by society in a context of constant change. This academic program allows the student to become to a professional accountant well prepared to succeed in an economy with encouraging prospects and opportunities for the coming decades: Mexico.

This paper has as main concern the conceptual discussion regarding the teachability in accounting from a critical review, i.e., the need to understand the particular forms on which accounting is taught, so that it contributes to the improvement of educational accounting practices. The procedural methodology presented refers a provocation to critical thinking; a conceptual discussion regarding teachability, seen through accounting. A praxeological proposal from the otherness that intends to reveal the importance of a teachable and understandable accounting, in addition to ethical and human. The research results are summarized in the obligation to understand the ways in which is taught in the Public Accounting programs in Colombia, it makes explicit the relevance of social and humanistic relation with accounting as an enhancing connection in the comprehensive formation of individuals. Finally, different teachability alternatives are presented which focus the understating of the accounting tasks in the solution of social problems.

This paper makes a reflection on the relationship between organizational culture, environmental and building networks, since a theoretical framework from organizational, geographical and sociological theories, which seeks to uncover the relating between networking and cultural notions of entrepreneurs, emphasizing a critical issue in today’s society: the environmental problem from structured aspects from corporate social responsibility (CSR).This document consists in three sections ranging from the contextualization of the entrepreneur in the modern structure, the cultural phenomena of entrepreneurs and the notion of network and recreated in the light of the two previous territory, allowing express from building networks the same as socio-technical structure from the creation of partnerships between entrepreneurs and their stakeholders.

Corporate Social Responsibility (CSR) is a central element in the management of organizations in all countries of the world. The paper reviews the main trends in the management of CSR in Russia, where the transition to capitalism generated a serie of social tensions.The text makes a statement of the main components that make and integrate CSR programs and their scope in post-Soviet Russia.

Editorial