Evaluación del debido proceso como factor determinante de la legitimidad de la regulación contable colombiana: una aproximación
This present paper propose an analysis of accounting regulation legitimacy in Colombia, from due process concept, and using the analitic categories proposed by Suchman and other authors about legitimacy concept.The paper concludes that exist a lack of legitimacy in accounting regulatory orden in Col...
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| Format: | article |
| Status: | Published version |
| Publication Date: | 2018 |
| Country: | Colombia |
| Institution: | Universidad Santo Tomás |
| Repository: | Repositorio Institucional USTA |
| Language: | Spanish |
| OAI Identifier: | oai:repository.usta.edu.co:11634/41254 |
| Online Access: | https://revistas.usantotomas.edu.co/index.php/activos/article/view/3980 |
| Access Level: | Open access |
| Keyword: | Legitimacy account regulation international financial reporting standards due process Legitimidad regulación contable normas internacionales de información financiera debido proceso |
| Summary: | This present paper propose an analysis of accounting regulation legitimacy in Colombia, from due process concept, and using the analitic categories proposed by Suchman and other authors about legitimacy concept.The paper concludes that exist a lack of legitimacy in accounting regulatory orden in Colombia, insofar as regulators fail to comply the due process in the emission process of accounting rules, in the context of convergence enacted for 1314/2009 Act, with consequences on capacity of regulatory body – Public Accounting Technical Council- and the quality of regulation itself. |
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