ABSTRACT
Resumen El propósito del presente artículo consiste en demostrar el estado en el cual se encuentra la aplicación de las Normas Internacionales de Información Financiera (NIIF) en las pequeñas y medianas entidades y su relación con los factores socioeconómicos del orden nacional. La metodología empleada es de carácter cuantitativo de tipo comparativo, con base en informes extraídos del sistema de información y reporte empresarial de la Superintendencia de Sociedades de Colombia y de la aplicación de un cuestionario a 68 contadores encargados de llevar a cabo la implementación en entidades de los sectores agroindustrial y de servicios de la ciudad de Villavicencio. Los resultados se muestran en tres apartados: la caracterización de las entidades, el estado de la implementación y la relevancia de los factores económico y social sobre el proceso. A partir de la aplicación de la prueba no paramétrica chi-cuadrado, fue posible concluir la existencia de variables con un alto grado de significancia en la implementación de estos estándares internacionales, los cuales impactan tanto positiva como negativamente el desarrollo de la convergencia. Clasificación JEL: M41, M48.
Abstract The purpose of this article is to demonstrate the state in which the application of international Financial Reporting Standards (IFRS) is found in small and medium-sized entities and their relationship to the socioeconomic factors of the National order The methodology used is quantitative in nature, based on reports extracted from the information System and Business Report of the Superintendency of Companies of Colombia and the application of a questionnaire to 68 accountants responsible for To carry out the implementation in companies of the agro-industrial and services sectors of the city of Villavicencio. The results are shown in three sections: the characterization of the entities, the status of the implementation and the relevance of the economic and social factors on the process. From the application of the chi-square non-parametric test, it was possible to conclude the existence of variables with a high degree of significance in the implementation of these international standards, which impact both positively and negatively the Convergence development. JEL Classification: M41, M48.
Resumo O objetivo deste artigo é demonstrar o estado em que a aplicação das Normas Internacionais de Relatório Financeiro (IFRS) é encontrada em entidades de pequeno e médio porte e sua relação com fatores socioeconômicos em nível nacional. A metodologia utilizada é de natureza quantitativa comparativa, baseada em relatórios extraídos do sistema de informação e do relatório de atividades da Superintendência de Empresas da Colômbia e da aplicação de um questionário a 68 contadores encarregados de executar a implementação em entidades de os setores agroindustrial e de serviços da cidade de Villavicencio. Os resultados são apresentados em três seções: a caracterização das entidades, o estado da implementação e a relevância dos fatores econômicos e sociais no processo. A partir da aplicação do teste qui-quadrado não paramétrico, foi possível concluir a existência de variáveis com alto grau de significancia na implementação desses padrões internacionais, que impactam tanto no desenvolvimento positivo quanto negativo da convergência. Classificações JEL: M41, M48.
ABSTRACT
Abstract@#Introduction: Not only does flood affects the household community, but it also has an impact on business entities, particularly small and medium enterprises (SMEs) located in flood-prone areas. In order to assist SMEs to prepare for a flood disaster effectively, the set-up of a disaster preparedness plan is essential. The purpose of this study is to develop a validated instrument for identifying the different levels of disaster preparedness among SMEs in their readiness to face a flood disaster. Methods: In this preliminary study, 26 items of flood disaster preparedness activities (FDPA) reviewed from works of literature were adopted and adapted to be randomly administered to 30 respondents (SME business owners) located in the Temerloh province, Malaysia, which is identified as a flood-prone area. A Rasch analysis technique was used to identify the psychometric properties of the instrument. Results: Using the Rasch measurement analysis technique, the instrument used was able to categorise the SMEs into two level of preparedness: low and moderate. About 25 items were found to possess good psychometric features in determining the flood preparedness level of SMEs despite the lack of items on measuring high-level preparedness activities. Conclusion: The results of this preliminary study have served to highlight the strength of the instrument and gaps identified for further improvement in the near future.