Qualities of the accounting practice under the International Financial Reporting Standards-IFRS in Small and Medium Businesses (Atlántico, Colombia): An ethnographic study.
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https://orcid.org/0000-0001-8728-1535
Abstract
The implementation of IFRS in the productive context, and the leadership of the Public Accountant as the main actor in the economic dynamics, placed SMEs as a productive force of interest in the development of markets in a global impact. The purpose of this article is to discover the qualities of the accounting practice in the International Financial Reporting Standards-IFRS in Small and Medium-sized Companies of the department of Atlántico -Colombia. Thus, making use of the qualitative paradigm and through the ethnographic method, 27 in-depth interviews with professionals from the Public Accounting Office in the department of Atlántico - Colombia were applied. The findings allowed the emergence of six (6) emerging categories (qualities) developed in the application of IFRS in SMEs of this recognized commercial region, placing them within the framework of levels of competitiveness from the local, national and international. Finally, this research acquires meaning and interest by suggesting in the management of accounting information and its use in an integral way in SMEs, it is still a field little studied, as well as the role of the public accountant as a transforming axis in this process and its incidents in globalized scenarios.
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