La globalización y sus efectos en la armonización de la información financiera para las Pequeñas y Medianas Empresas
Palabras clave:
Globalización, armonización, información financiera, normas de contabilidad, estandarización
Resumen
Las pequeñas y medianas empresas representan una parte preponderante de las economías desarrolladas y en desarrollo. Como consecuencia de la globalización y su importancia para las economías, la necesidad de armonizar y estandarizar la información financiera es fundamental para este segmento empresarial. La adopción de las Normas Internacionales de Información Financiera (incluidas las Normas Internacionales de Contabilidad) permitirá que los estados financieros elaborados por las pequeñas y medianas empresas sean comparables en distintos países del mundo. El objetivo principal del artículo es analizar el efecto de la globalización en la armonización de la información financiera de las pequeñas y medianas empresas, a través de una revisión documental para comprobar las recientes soluciones internacionales para la consecución de su actividad. El artículo se desarrolla desde un enfoque cualitativo, con un alcance descriptivo. Para la recolección de información se destacan bases de datos como: EBSCO, Elsevier, Emerald, Scopus, Google Scholar y Science Direct. El estudio muestra que la implementación de las Normas Internacionales de Información Financiera se observa en una gran cantidad de países en el mundo; aunque muchos otros aún no las utilizan, se espera que puedan implementarlas en un futuro cercano.
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Aligaesha, B., Park, B. y Chang, B.-Y. (2019). Globalization Impact on Small and Medium
Enterprise: Tanzania Case. International Journal of Internet, Broadcasting and Communication, 11(4), 65- 70. https://doi.org/10.7236/IJIBC.2019.11.4.65
Balsari, C. K. y Varan, S. (2014). IFRS implementation and studies in Turkey. Accounting and Management Information System, 13(2), 373-399. http://online-cig.ase.ro/jcig/art/13_2_8.pdf
Bartůňková, L. (2012). Are Companies in the Czech Republic Ready to Implement IFRS for SMEs? Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 67(7), 39-44. https://acta.mendelu.cz/pdfs/acu/2012/07/04.pdf
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Blackburn, R. y Jarvis, R. (2010). The Role of Small and Medium Practices in Providing Business Support to Small- and Mediumsized Enterprises. En Small and Medium Practices Committee. https://www.ifac.org/system/files/publications/files/the -role-of-small-and-mediu.pdf
Bunea, S., Sacarin, M. y Minu, M. (2012). Romanian Professional Accountants’ Perception on the Differential Financial Reporting for Small and Medium-Sized Enterprises. Accounting and Management Information Systems, 11(1), 27–43. https://www.academia.edu/49533592/Romanian_Professional_Accountants_Perception_on_th
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Cervantes, P. A. M., López, N. R. y Rambaud, S. C. (2020). The Effect of Globalization on Economic Development Indicators: An Inter‐Regional Approach. Sustainability, 12(5), 1-18. https://doi.org/10.3390/su12051942
Chávez, P. A., Cárdenas, J. C., Maldonado, C. G., Fierro, A. P., Bedoya, S. B., Bastidas, A. E., Lanas, J. G., Rodríguez, M. Z., Guerrero, J. J., Flores, H. A. y Galarza, C. R. (2020). Actualización en Metodología de la Investigación Científica. Universidad Tecnológica Indoamérica.https://www.researchgate.net/publication/349038465_Actualizacion_en_metodologia_de_la_i n vestigacion_cientifica
Choi, F. D. S. y Meek, G. K. (2008). International Accounting (6th ed.). Pearson Prentice Hall. https://es.1lib.mx/book/2051581/ec2013
Croner-i. (2021). International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – Basis for Conclusions. https://library.croneri.co.uk/cch_uk/iast/ifrssme1 -basis-200907
Deloitte. (2021). International Accounting Standards Board (IASB). https://www.iasplus.com/en/resources/ifrsf/iasb -ifrs-ic/iasb
Eria. (2017). Actual Situations and Tasks relating to Accounting of SMEs in Non-ASEAN Nations. En Accounting Standards for Small-and Medium-Sized Enterprises in ASEAN (pp. 95-156). ERIA Research Project Report 2015-22. https://www.eria.org/RPR_FY2015_No.22_Chapter_5.pdf
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Ghio, A. y Verona, R. (2017). Unravelling the ‘black box’ of the accounting profession: evidence from the IFRS for SMEs. Canadian Academic Accounting Association (CAAA) Annual Conference. https://doi.org/10.2139/ssrn.2379716
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Ijeoma, M. M. y Ike, R. (2019). Effect of Globalization on the Development of Civil Society Organization in Nigeria. International Journal of Academic Research in Economics and Management Sciences, 8(1), 1-16. https://doi.org/10.37335/ijek.v5i2.59
Inoue, S. (2016). The status of financial accounting standards for SMEs in Japan and the Philippines. En Economic Change in Asia (1st Ed., p. 157.174). https://www.taylorfrancis.com/chapters/edit/10.4324/9781315643656-18/7-status-financial- accounting-standards-smes-japan-philippines-sadako-inoue
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Jorissen, A., Lybaert, N., Tas, L. van der y Orens, R. (2013). A Geographic Analysis of Constituents’ Formal Participation in The Process of International Accounting Standard Setting: Do We Have a Level Playing Field? Journal of Accounting and Public Policy, 32(4), 237-270. https://doi.org/10.1016/j.jaccpubpol.2013.04.005
Karamahmutoğlu, M. K. y Uyar, A. (2017). Adoption process of IFRS for SMEs in Turkey: Insights from academics and accountants. Accounting and Management Information Systems, 16(2), 313-339. https://doi.org/10.24818/jam is.2017.02005
Karamahmutoğlu, M. K., Uyar, A. y Ataman, B. (2014). Preparedness for and perception of IFRS for SMEs: evidence from Turkey. Accounting and Management Information Systems, 13(3), 492-519. https://www.researchgate.net/publication/263855869_Preparedness_for_and_perception_of_IF RS_for_SMEs_evidence_from_Turkey
Katto, J. (2008). Financial Regulation of SMEs. IFAC Small and Medium Practices (SMP) Forum. https://www.slideserve.com/scout/financial-regulation-of-smes
Kazimoto, P. (2018). Accounting System Harmonization: An Approach of Profit Visualization for Small Medium Enterprises Performance. Asia Pacific Journal of Research in Business Management, 9(12), 2229-4104. https://www.academia.edu/download/58370203/APJ1Dec18-5484.pdf
Kushnir, K. (2011). A Universal Definition of Small Enterprise: A Procrustean bed for SMEs? World Bank Group. https://blogs.worldbank.org/psd/a-universal-definition-of-small-enterprise-a- procrustean-bed-for-smes
Mahmood, Z., Khan, A. B., Rehman, A. U. y Atta, S. (2018). Preliminary Insights on the Adoption of International Financial Reporting Standard (IFRS) for Small and Medium Enterprises (SMEs) in Pakistan. Journal of Accounting and Finance in Emerging Economies, 4(1), 95-110. https://doi.org/10.26710/jafee.v4i1.522
Maingot, M. y Zeghal, D. (2006). Financial Reporting of Small Business Entities in Canada. Journal of Small Business Management, 44(4), 513-530. https://doi.org/10.1111/j.1540- 627X.2006.00191.x
Mamić Sačer, I., Smrekar, N. y Žager, K. (2009). Impact of Globalisation on Harmonisation of Financial Reporting for SMEs. Zagreb International Review of Economics & Business, 12(2), 15-32. https://hrcak.srce.hr/78708
Maseko, N. y Manyani, O. (2011). Accounting Practices of SMEs in Zimbabwe: An Investigative Study of Record Keeping for Performance Measurement (A Case Study of Bindura). Journal of Accounting & Taxation, 3(8), 171-181. https://doi.org/10.5897/JAT11.031
Müllerová, L., Paseková, M. y Hýblová, E. (2010). Harmonization of financial reporting of small and medium-sized enterprises in the Czech Republic. Journal of Modern Accounting and Auditing, 6(1), 55-64. http://www.africres.org/SMME Research/SMME Research General/Journal Articles/Harmonaisation of financial reporting in SMEs in Czech.pdf
OICE. (2021). Acerca de las NIIF para PYMES. Organización Interamericana de Ciencias Económicas. https://www.nicniif.org/home/acerca-de-niif-para-pymes/acerca-de-las-niif-para- pymes.html
Oladimeji, M. S., Ebodaghe, A. T. y Shobayo, P. B. (2017). The Effect of Globalization on Small and Medium Enterprises (SMEs) Performance in Nigeria. International Journal of Entrepreneurial Knowledge, 5(2), 56-65. https://doi.org/10.1515/ijek-2017-0011
Pacter, P. (2009). An IFRS for Private Entities. International Journal of Disclosure and Governance, 6(1), 4-20. https://doi.org/10.1057/jdg.2008.24
Paul, J. y Gupta, P. (2014). Process and intensity of internationalization of IT firms-Evidence from India. International Business Review, 23(3), 594-603. https://doi.org/10.1016/j.ibusrev.2013.10.002
Perera, D. y Chand, P. (2015). Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES). Advances in Accounting, 31(1), 165-178. https://doi.org/10.1016/j.adiac.2015.03.012
Price Waterhouse Coopers. (2009). IFRS for small and medium -sized entities Pocket guide 2009. En The International Accounting Standards Board. https://www.p wc.com/gx/en/ifrs- reporting/pdf/ifrssme09.pdf
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Publicado
2022-09-06
Cómo citar
Cabiço Muibo, A. V., Martínez Prats, G., & Ángeles Guzmán, C. (2022). La globalización y sus efectos en la armonización de la información financiera para las Pequeñas y Medianas Empresas. Revista De La Universidad Del Zulia, 13(38), 340-367. https://doi.org/10.46925//rdluz.38.22
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