Browsing by Author "Acevedo-Alonso, Jony Alexander"

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La importancia de asignaturas verdes en el pensum de contaduría pública de la Uniagustiniana
Rodríguez-Gómez, Jhon Cristhian; Acevedo-Alonso, Jony Alexander
The main objective of this research project is to determine what is the importance of environmental accounting for public accounting students at Uniagustiniana? As global pollution has been increasing it affected generations over time. In this way, to carry out the problem it was developed as follows: first, the different views that exist on green accounting (economic and social) were deepened, where assets, liabilities, expenses, costs, their classification are defined , the use of the sustainability and evolution of accounting education, secondly, it contextualizes the accounting training in Colombia of the public accounting undergraduate programs, in high-quality accredited universities in the 21st century, and finally, to determine different arguments according to the contributions of a green training at a financial, critical and social level in accordance with corporate social responsibility.
Importancia de la rendición de cuentas en el sector salud. Caso: Nueva EPS
Patino-Erazo, Karen Vannesa; Lopez-Murrilo, Daniela Liliana; Acevedo-Alonso, Jony Alexander
The purpose of this work is to compile literature and put accountability in the health sector in context, establishing a relationship with the largest EPS in Colombia at the date of preparation of this document (2021), developing the analysis of the financial impact and publication of information for public interest that allows to see the actions of an entity. To carry out this, the accounting periods of 2019 and 2020 of Nueva EPS were evaluated, years where it was intended to show the impact of the global health crisis COVID-19 for the provision of health services, where factors of absence in transparency were identified when it comes to accountability and the serious economic situation that most health entities go through. In order to determine the change in the financial situation of Nueva EPS, a detailed analysis of the financial statements was carried out, including an evaluation by indicators or financial reasons. It was found that the public information exposed by the EPS on its website casts doubt on the veracity of the information due to the lack of data concordance, versus public opinions as media and even citizen participation.
Medición y valoración contable: algunas tensiones teóricas
Acevedo-Alonso, Jony Alexander; Sello Editorial Universitario
Para redefinir o continuar con las políticas de desarrollo en Instituciones de Educación Superior, es pertinente y necesario identificar, a manera de caracterización, el estado de aceptabilidad e impacto de los egresados de la institución en el medio.
La responsabilidad ética de la firma auditora en la detección del fraude contable
Joven-Urueña, Alfi Daniela; Guerrero-Villamil, Leidy Yesenia; Acevedo-Alonso, Jony Alexander
The REFICAR refinery in Cartagena is ranked as one of the most modern companies in South America dedicated to oil refining, this company started a modernization and expansion project in 2006, during this process it was involved in the corruption case with impact on the country. This paper seeks to analyze the ethical responsibility of the auditing firm between the years 2015 and 2016 applied to the case. First, the text makes a brief contextualization of the Reficar case, part of the history of the hydrocarbon sector, the entities that control, manage, regulate it and the description of the cases with more impact of corruption in Latin America. Subsequently, a review of the literature on the ethical importance of auditing is made, in addition to the ethical responsibility of the public accountant and the regulatory framework in Colombia, identifying the firms with participation in the market and contextualizing the failures in auditing with their effects on decision making. Finally, it presents the methodology and uses the critical discourse analysis (CDA) to REFICAR's management reports, the special action of the Comptroller General of the Republic (CGR) and triangulates with the different points of view of the press releases, allowing to identify different findings with fiscal and administrative incidence, resulting in the lack of transparency and veracity of the information delivered to its users and puts in tension the ethical behavior of the auditing firm.