vol. 13 núm. 25 (2015)

Act 1314 of 2009 established that Colombia would carry out a convergence process with international standards accepted worldwide, however, this process has not been accomplished yet because the Colombian market and the evolution of accounting science in Colombia has not achieved the same level as countries where IFRS has been applied for some time. Therefore, there must be a change in the way of thinking and treatment of accounting issues, in this regard, this article shows how the implementation of International Financial Reporting Standard – IFRS – can ensure improved information, without fully converging the Colombian context. 

This paper attempts to provide an overview on measures to promote the mexican federal government, on the enterprise. For documentary research which was conducted in order to prepare a study on entrepreneurship development programs, then it presents a description of the current situation and try to determine the impact through the development of indicators GEM Mexico. Among the most important findings it can be noted that despite the best efforts to encourage entrepreneurship in recent years, this has not had a major effect showing a low growth of TEA (rate of entrepreneurship), compared with countries Latin Americans. 

Given the interest that arises with corporate governance issues, this work intends to describe weather on-line disclosure of the contents of codes of good governance is crucial in generating returns on assets. For this work we analyzed 22 banks in Colombia during 2014, which were the population and the sample. Based on the above, a descriptive statistical analysis was carried out in order to explore if on-line disclosure of the contents of codes of good governance is a decisive factor in generating returns on assets. It was found that on-line disclosure of the contents of codes of good governance is not crucial in generating returns on assets.  

This article summarizes arguments in favor of a common set of accounting standards and the forces that have promoted the adoption of International Financial Reporting Standard – known as IFRS – The widespread use of IFRS since 2005 provides an opportunity for empirical research on its benefits. In addition, there is a summary of the results of some studies that are relevant to evaluate the role of IFRS for developed and emerging capital markets.  

The imminent development of the derivatives market internationally, as likewise in ours (average transaction volume of around U.S. $ 2,000 million, representing 43 % of the cash market volume) and the growing interest of companies to cover financial risks, motivated us to deepen on the accounting treatment of these assets under the various regulations, focusing primarily on the classification, assessment, initial and subsequent recognition of these assets. Therefore, we have developed a project that analyzes and compares the accounting and financial derivative assets under different accounting rules, including: our local standard according to GAP4 , American standard, under U.S. GAAP and European Standard based on IFRS, in order to determine significant differences in the accounting treatment of derivative assets given the application of the above standards. To do this, we proceeded to the literature review of texts related to the topic of derivative asset valuation, risk management and hedging strategy and analysis updated texts related to the standards described, obtaining preliminary results, some similarities one that is related to all derivatives be recognized as assets and liabilities in the statement of financial position, initially at fair value and some differences as those associated with the formal requirements for hedge accounting, the asset revaluation embedded derivatives, the limits of the coverage, among others. 

This work is a review of publications of different contexts, ideological tendencies and issues related to women; a characterization is proposed in Europe, U.S, Canada, Latin America, Asia and Africa, with the aim of identifying some general conditions of the situation and representative authors on the subject, in order to use these results in other writings, linking them together with accounting research. We used a qualitative-documentary methodology, based on the revision of publications on women issues. The most significant result is that in all contexts there are issues, some of greater impact than others, however; some authors emerge in response to the need of proposing solutions or simply to make a public clarification of problems, many of which have had great social significance throughout history.

This short article of reflection is an invitation for economists and researchers in Economics to maintain an approach open to a comprehensive influence from other human sciences and more importantly, to recognize the advantages of this approach to contribute to the holistic education of students who are interested in economic knowledge. The importance of this kind of approach stands out in the humanistic education promoted by Universidad Santo Tomás and it is proposed as an example for other schools. 

Accounting and its relation with other human sciencesTo talk about the relationship between accounting and human sciences, is an issue that in our environment is still a taboo subject. Cloistered in the narrow confines of the company (private), identified with a routine task based on the classification and registration of huge amounts of financial information, and usually more related to mathematics (and from there to other “exact” sciences) accounting has been perceived, not only by ordinary people, but also by teachers and candidates to accountant, as a knowledge that has little or nothing to contribute to the understanding of man, and in general to what is considered as human sciences. The relationship between accounting and humanism, however, is a subject that has an important tradition at international level (Hoopwood & Miller, 1950) that recently has taken on a new importance, to the point that we can identify several journals specialized in the subject1 . Slowly in our context is being understood the role of the accounting in society and likewise, the relationships woven between the accounting science and other social sciences in fields that go beyond the economic. Activos Journal has been since its beginning (early in the first decade of this century) a space for promoting this type of reflections, inviting to visions and different approaches of the study of accounting and the work of the accountant, and in this process it is not alone, the Faculty of Public Accounting organized in 2015 the Congress of Students of Public Accounting organized by the Santo Tomás University, on the subject of Accounting and Humanism, and we must say that the reception by the student community was slightly less than impressive: more than 45 papers of students from 14 universities of the country. However, the roads of analysis, research and reflection on these issues are still scarce in Colombia, where demand for production of books and texts at the level of accounting training and education, continues to be dominated by technical manuals, regulations related to the field of professional action of the accountant, and obviously the tax rules and processes for rendering and tax reports.Therefore, this issue of the Activos Journal compiles a set of articles that try to approach the complexity of the relations of accounting with other social disciplines. In this regard we must highlight the work of Professor Carbou in which he presents a reflection on the relation Economy and Humanism that pose subjects and fields of reflection which also cover accounting and bookkeeping in Colombia. However, it is the work of professors Acosta, Diaz, Patiño & Valero (Gender issues: an introduction for their application in accounting studies), which makes an interesting contribution in this relation, by presenting a study on the main trends in gender studies worldwide, as an entry to posing the relations between accounting and gender in a context such as ours. Similarly, the works presented by Mendez and Contreras (Performance of the banking sector in Colombia according to the on-line disclosure of the policies of corporate governance) make an approach to the topics of accounting and human behavior, especially from the review of information revealed by the firms.Finally, on a more technical line, of reflection on the impacts of the adoption/adaptation of international accounting standards, are the works of Ann Tarca (The case of global accounting standards: arguments and evidence) and from Chile the work of (“Analysis and comparison of local accounting standards, American and international in the treatment of derivative assets”) works in which tools are provided for readers to understand the dynamics of financial markets, and the capability of IFRS accounting model to improve their disclosure and quality. We hope, as always, that our readers will find useful this publication and continue to accompany the consolidation of this editorial process. Editorial team Activos Journal