I. TITLE
" HARMONIZATION AS THE NEW PARADIGM OF ACCOUNTING SCIENCE IN PERU "
II. GRADUATING NAME
III. PLACE WHERE THE THESIS WILL BE DEVELOPED
Lima Peru
IV. PROJECT DESCRIPTION
4.1. BIBLIOGRAPHIC BACKGROUND
The existence of the following bibliographic information has been determined:
Horno Bueno, María de la Paz (2007) Accounting harmonization based on IAS / IFRS and Spanish agricultural companies, University of La Rioja:
Currently, the Spanish accounting system is in the process of adapting to IAS / IFRS (International Accounting Standards / International Financial Reporting Standards) of the IASB (International Accounting Standards Board), as a result of the accounting strategy of the European Union in international harmonization matter. From this process, a series of novelties are derived, among which we especially highlight the introduction of valuation criteria based on exit prices, such as fair value. In this sense, one of the IAS affected by this criterion is IAS 41, which regulates the accounting for agriculture and prescribes the use of fair value for biological goods and agricultural products at the time of collection.The purpose of this work is to analyze the accounting treatment of agricultural activity, from the point of view of IAS 41 and from our national accounting regulations.
Camacho Miñano, Ma del Mar (2003) Analysis of the profit and loss account: new harmonizing trends in the framework of financial accounting. Complutense University of Madrid, Faculty of Economic and Business Sciences
The current environment favors the existence of a multitude of changes, ever faster, in the company. In the 1990s, the information needs of a multitude of main users justified the approach called global accounting. The partial tendencies towards the balance sheet or towards the profit and loss account have no justification, mainly due to the greater importance and need for international harmonization. The rapid development of financial markets and the "revolutionary" effect of instruments in accounting lead to a change in the direction of financial statements. The accounting result has an important role in decision-making although its composition is more significant; that is, the profit and loss account. Both fasb and iasc, asb and frsb among others,has proposed rules to improve it. Our model tries to be included in these new trends of presentation of the result. The initial concern of the doctrine is diverted from the search for the actual result / relative result towards its presentation in the annual accounts as global result / distributable result.
Caicedo Naranjo, Nancy Viviana (2004) Accounting standardization or harmonization In the Colombian case, University of Quindio -Colombia
Taking into account the disadvantages generated by both standardization and harmonization, a third option, standardization, can be analyzed, which despite generating some competitive disadvantages, can show greater advantages with respect to the two concepts analyzed above, this, only in the case that the standardization process is not in charge of the state, but of private institutions.
Taking into account that Decree 2649 of 1993 was the product of an attempt at Harmonization, which resulted in a mutilation of the American Generally Accepted Accounting Principles (GAAP).
The state should consider the support from private entities such as the Colleges of Accountants, when deciding whether to standardize, harmonize or regulate.
Hernandez Celis Domingo, (20069 Peru: accounting policies and the reasonableness of unaudited financial and economic information. UNMSM
Main conclusion: The most correct and exact way to obtain reasonable financial and economic information is through the application of accounting policies of general acceptance, such as valuation of cash and banks, commercial accounts receivable, stocks, property, plant and equipment and others according to the line of business. or activity of small and medium-sized companies. These minimum accounting policies will allow obtaining reasonable and useful financial statements for the plantation, decision-making and effective control of business activities and the interrelation with the different economic agents.
4.2. PROBLEM STATEMENT
4.2.1. PROBLEM FORMULATION
The search for accounting harmonization is a clear response to the need of the economic world to share a language that facilitates the communication of international markets, which are well done through human thought.
For this reason, to satisfy this need brought about by globalization processes, which evidently surprised us with the implementation of great technological advances in communication systems, a common standard is required, which should be synonymous with acceptance., but it is clear that it is not relatively easy, because although accounting is a universal discipline, accounting needs basically respond to the economic and social policies of each country, where monetary problems predominate and chain social requirements of population.
Accounting information must be identifiable, and its main goal is to present sufficient clarity to its users in such a way that the optimization of the results that are presented is achieved, no international market wants to be left behind in obtaining and implementing systems that allow stay in competition.
It is then when the solution that international organizations find comes and they also propose to take accounting to the field of globalization, and with this, favor economies in not leaving them behind in the process of modernization that the world faces in our times, and there is talk of "International Accounting Standards", where then comes the great conflict between the students of our discipline in Peru, as it is a good subject for analysis, and is the fact of wanting to establish standards equal to those of others countries in which we undoubtedly find ourselves in a monstrous difference in conditions, in various fields, but it is also clear that there are indisputable realities, such as the essence of the norm, trying as much as possible to seek reasonable uniformity in these, with pragmatic judgment,It is almost impossible to argue that, worldwide, all countries agree to stick to a single model, with different political realities and constitutional frameworks, making such an idea almost utopian.
In Peru there is no adequate identification of the concept of norms and standards. For this, even less serious translations are used that create more confusion. Identifying norms with standards may be true in legal, regulatory circles, but it is not true in interdisciplinary and systemic environments.
Today, in a globalized economy, a culture of standardization prevails, against which local regulatory regimes yield not only in terms of accounting, auditing and professional accounting, but in the entire wide range of businesses (goods and services)..
The problem, in Peru, therefore, a harsh decision for the national government, on the one hand can continue to play the normative, which is the easy path and that it imposes by force of law, but which is ineffective in practice., or you will have to learn to play standardization.
4.2.2. SYSTEMATIZATION OF THE PROBLEM
MAIN PROBLEM:
What is the level of intention of accounting agents regarding harmonization as the new paradigm of accounting science in Peru?
SECONDARY PROBLEMS:
· What is the rationale within the different accounting approaches?
· What are the differences of accounting people regarding the guidelines and elements between accounting paradigms that have given way to the establishment and reform of new accounting theories?
· What accounting principles and policies are currently supported in our country?
· What is the knowledge that helps interpret and carry out the different administrative tasks in order to control our income or that of a company within the new role of the accountant in society?
· What is the intention of new theoretical / practical applications within the development of accounting?
4.3. THEORETICAL AND CONCEPTUAL FRAMEWORK
4.3.1 Approaches or Paradigms of Accounting Research
According to LEANDRO CAÑIBANO CALVO (2004) we must distinguish between the historical evolution of accounting, and the evolution of the history of the concept.
In the first, the three periods of empirical, classical and scientific historical elaboration are traditional.
In the historical evolution of the concept of our science, the different theories tried by the accounting experts, which constitute more or less plausible reasoning to explain the foundation and the actual operation of accounting mechanics, are grouped by Professor CAÑIBANO and analyzed, in three research programs, which he calls: legalistic, economic and formal approach.
4.3.1.1 Legalistic Approach
The accounting is developed with the consecutive registry of legal facts that arise from commercial transactions and that pass to a communicational field to third parties where said information tries to give dynamics to the capital market.
This approach is developed under subprograms such as codes and laws, general acceptance (GAAP), logical and teleological conceptual framework.
4.3.1.2 Economic Approach
The economic reality becomes the main determining factor for the development of accounting practices in order to establish parameters in decision-making, all of this under legal regulations.
The subprograms managed under this perception are the search for true benefit, utility for the decision maker and positive theory.
4.3.1.3 Formalized Approach
This program is developed in a hypothetical-deductive method that represents economic facts under a mathematical logic, which converge in both a positive and normative position.
It is developed under the axiomatization subprograms in accounting, circulatory analysis, agency theory and information economics and the CAMP / HEM model or market model.
The development of accounting science starts from investigative approaches that have two foundations, one European and the other American.
The European side handles training from a conception of satisfying with accounting information a need for third parties, that is, from the utility paradigm and the United States starts from accounting principles that are born from a deductive method.
Although Cañibano's approaches are important, they do not adapt to the Colombian reality because they handle a European conception, which is why it is analyzed under the concept of Rafael Franco, who rethinks Cañibano's vision.
Rafael Franco develops a social conception of accounting based on the public interest that allows redefining a conceptual framework of it.
At the university, when they begin to acquire accounting knowledge, they are based on a legal framework that obviously starts from a conceptual framework, the problem lies in the fact of questioning said framework under the Colombian reality, according to Tua the student learns to account and not accounting (TUA PEREDA: 1983-Accounting principles and standards).
Decree 2649 as a legal framework has certain ambiguities that take away the dynamism that accounting science must possess as a social science because it is born from an adoption of the American and European conception. The utility paradigm does not address the problem of a general accounting theory because it starts from the definition of a conceptual framework linked to the environmental conditions governed by a society whose relationship is based on private ownership of the means of production.
It is then assumed that the research programs proposed by Cañibano seek an investigative development of accounting from its legal and formal nature, but we cannot ignore its social part, that is, the implications that it may have in society, that is where Rafael Franco places greater emphasis, developing comprehensive accounting under a social conception from the perspective of the public interest.
It would be necessary to create knowledge, to rethink the object and method of accounting, a change in the determination of the nature of accounting determines a change in the identification of the object of knowledge that allows creating new concepts to provide solutions to the social problems of economic environment, one could think from the perspective of Kuhn, in giving rise to a period of crisis that ends with the emergence of a new paradigm that will mark the beginning of a new period of normal science.
2649 faces problems such as SMEs, standardization, globalization, intentional accounting standards, among others. To give an answer to these questions would be to enter into an endless discussion, since we could not establish real solutions if not ideas.
"Accounting must survive allowing the future to be discovered through reality and the environment without becoming a forensic accounting, that is, an accounting for today and for the future."
4.3.2 Evolution of Accounting Paradigms
4.3.2.1 Benefit Paradigm or Deductive Approach - Normative
Regarding this paradigm, the Colombian author Jack Araujo E. refers to it as the Realized Liquid Profit paradigm that seeks to measure the operating profit of the company taking into account the accounting objectives which are to measure assets, liabilities, the patrimony and the utility, and to communicate the information about the four previous objectives.
According to Tua Pereda, this paradigm abstractly measures past events, in search of a unique and self-sufficient concept of economic truth, with eminently legalistic purposes, where accounting is oriented towards the registration function, with the only mission, still very limited, to give an account to the owner of the situation of his patrimony.
This paradigm is mainly characterized by the use of the deductive method with a low level of empirical research and with a normative approach. The search for this paradigm according to Tua "is the formalization of our discipline or, at least, in obtaining rules for practice."
It is supported by economic concepts referring to the valuation of assets and liabilities, the determination of profit or income and equity or wealth; and finally, regarding the scope of the financial statement disclosure, it reflects the truth of the company's financial situation without taking into account the interpretation and analysis that it must contain, in other words: the use of the concept of truth is for above that of utility.
4.3.2.2 Paradigm of the Usefulness of Information
The adoption of the Profit paradigm occurred, as Hendricksen says, due to a modification of the accounting objective to present information to management and creditors, to provide financial information to investors and shareholders. More specifically, says Tua, two issues of interest are taken into account:
"What are the needs of users that must be met as a priority.
What are the most appropriate rules for satisfying those needs ”.
This paradigm leaves aside the unique truth of the True Benefit paradigm, for a truth aimed at the user so that he can take advantage of it.
It could be located as a starting point or causes of the great depression faced by the US stock markets, and the reform and reorganization of organizations, since until now there was no theory that could explain the state of entities and respond to the users of the information, taking into account that their reaction in the stock market originated from it. "… the anomaly does not correspond to accounting, it is inserted into the behavior of the agents who use it…"
Despite the fact that in the sixties no accounting theorist devoted himself to deepening the new utilitarian approach to financial reporting, several authors agreed that Staubus was its main driving force. Authors such as Edwars and Bell (1961), Chambers (1966) and Sterling (1970) can also be named. The paradigm of the Usefulness of Financial Information influenced Mattessich's (1966) semantic formalization that sets out a general theory with basic premises and applications to it, which are oriented under a teleological approach, according to the needs that the systems must satisfy..
The American Accounting Association (AAA) legitimizes the concept of accounting as a paradigm of Usefulness of Financial Information by including it as a key element of it when disclosing the information to its users. In this evolution, Staubus manifests the new concern for the users and objectives of financial information, and the loss of interest in measuring wealth and income.
In the current era, marked by a globalization process where a notable interest has been raised in the internationalization of accounting standards and in the rise of our profession, the paradigm of the Usefulness of Information has been part of these processes, mainly in the regulation of accounting and auditing.
4.3.3 GLOBALIZATION Globalization is a phenomenon that has become relevant in recent years. It can be described as the internationalization of knowledge and of human activities in general. In this sense, the phenomenon includes the internationalization of communications, of culture and, fundamentally, of the economy and within the latter, of commercial exchange. Political factors and technological advance, among others, have determined the practical elimination of physical borders and formal restrictions on the movement of people, goods, images and ideas. Currently, all persons and entities have the possibility of accessing or linking themselves "in real time" or with ease, to events, persons and entities, occurring or located anywhere in the universe.
Globalization, in several respects, is not something new. From the Phoenicians and until the financial crisis of 1929, commerce developed freely and increasingly; the new came after World War II. Various political events that occurred at the end of the 1980s in Europe, together with new business strategies and tremendous technological development, have once again brought to the fore the importance of international trade for the development of countries and consequently exalted the desirability of adopt open economic policies in order to promote it. On the other hand, a new conception of the roles of the state and the private sector in the economy have given impetus to the idea of commercial exchange without borders as one of the most notorious manifestations of globalization.
In 1992, 500 years of globalization, once called colonization, were celebrated; formerly with caravels, swords, and crosses, today with parabolics, rapid deployment forces, and neoliberalism.
4.3.3.1 Advantages and disadvantages of globalization
One of the undoubted advantages of globalization is, without a doubt, the possibility of rationalizing production processes. In this way, the best use of the factors is achieved and with it, the reduction of costs. These procedures should lead to incentives for competitiveness, quality improvement and price reductions, with direct benefits for consumers.
Among the commonly attributed disadvantages are, mainly, the elimination of the protection of domestic industries, which may determine in the short term the closure of many of them, unable to face external competition and as a result, increased unemployment. The orientation in the management of economic policy generates a high social cost, so it would be necessary to evaluate the course of economic policy to avoid that the advantages of globalization turn into disadvantages. Effects of globalization.It is not lost on anyone that the economic problems Peru is going through have, in addition to the usual signs that characterize underdeveloped countries, one more ingredient: the phenomenon of globalization. If globalization has brought advantages for the "first world" countries, it has also added problems, as evidenced by what has happened in the countries of Asia and Eastern Europe. Now, if this is so, the question is what can be expected from countries like ours, from primary economies and marked by their political and social instability? It is evident that in emerging countries, vulnerability is greater in the face of this phenomenon and the problems multiply.
For this reason, those who assure that the current crisis in Peru, expressed in the fall in production, recession, the rise and fall of reserves, the deficit in the trade balance and in the current account, are also not wrong. etc., are based on this new reality: an increasingly integrated and interdependent world, where, according to an expert, "a sneeze in China can tell us that Argentina is with the flu." Consequently, although it is an exogenous phenomenon, globalization, in addition to its enormous advantages, also brings with it that other people's problems feel like their own due to the internal instability they generate in these countries, which in turn, volatilizes the growth plans and projections that governments and companies can make. The dependency theorist,the sociologist and economist Teothonio Do Santos, who recently visited Peru, assures that globalization has not broken the chain of dependency, but has made it more sophisticated, because financial capital, which is now predominant and does not necessarily generate production Neither development, it has become more volatile than ever. This situation prevents countries like ours from being able to strengthen their industry and less to develop, with which the gap that separates us from the rich nations tends to widen.This situation prevents countries like ours from being able to strengthen their industry and less to develop, with which the gap that separates us from the rich nations tends to widen.This situation prevents countries like ours from being able to strengthen their industry and less to develop, with which the gap that separates us from the rich nations tends to widen.
Within this scenario, the emergence and development of regional integration movements must be taken into account, as an aspect closely linked to the globalization process. Although the regional integration movements have as their immediate objective a liberalization of trade among their member countries, their projections for the future point to their internationalization, with which they must become a fundamental element of globalization.
The overwhelming proof of "no backsliding" in the globalization process is the constitution of regional economic blocs, such as the European Union and the Asian Tigers, in Europe and Asia; and NAFTA (Free Trade Agreement), GRAN (the Andean Pact), the Central American Common Market, CARICOM (The Caribbean Community), and MERCOSUR (Southern Common Market) in the American continent, among others. From a professional point of view, globalization implies an additional effort to train and learn about the technological advances regarding our specialty, not only in our city, but everywhere.
4.3.4 ACCOUNTING HARMONIZATION
4.3.4.1 Accounting in globalization
Accounting in a globalized economy will allow access to international financial information, to other markets, to industrial development, also fulfilling the role of providing information for adequate decision-making. Accounting will meet these objectives, to the extent that it provides information that can be understood uniformly and comparatively in different countries and by different agencies. To achieve this objective, it must be supported by common standards of universal acceptance, which must be established in the country with their own characteristics, and which at the same time allow their comparability in the context of world economic globalization. This poses a real challenge for the accounting profession today:harmonization of accounting standards and practices for the preparation and independent review of financial statements. Accounting is an information system, it must contain the basic qualities of this type of system to adequately fulfill its function. Of these, utility is an essential quality about which there is no discussion, and to achieve such utility at the supranational level, homogenization is an unavoidable requirement. The language used in accounting responds to the uses and customs of the countries, translated into a harmonization of accounting principles and common terminology.utility is an essential quality about which there is no discussion, and to achieve such utility at the supranational level, homogenization is an unavoidable requirement. The language used in accounting responds to the uses and customs of the countries, translated into a harmonization of accounting principles and common terminology.utility is an essential quality about which there is no discussion, and to achieve such utility at the supranational level, homogenization is an unavoidable requirement. The language used in accounting responds to the uses and customs of the countries, translated into a harmonization of accounting principles and common terminology.
4.3.4.2 Accounting harmonization
According to the Dictionary of the Spanish Language, to harmonize means "to harmonize or make two or more parts of a whole or two or more things that must concur to the same end not agree or be rejected," harmonization would be "the putting of agreement, reconciling existing norms ». It is the process of reconciling the different practices of the countries that can achieve uniformity and that has led to an accounting standardization that is not rigid. When talking about the harmonization of financial information, your society or community stopped being everything that happens. within the borders of the country to which it belongs.
4.3.4.3 Need for accounting harmonization
The desire for accounting uniformity, latent over time, has become urgent in recent years. The causes of these emergencies in achieving uniform accounting information are multiple. The globalization of business and capital markets deserves to be highlighted, as well as the growing need for international financing that companies are acquiring. Differences in accounting criteria and practices in countries are based on economic, political, legal and social factors, which will have to be reconciled in order to implement accounting harmonization. The use of a uniform accounting system is important for effective competition in capital markets, because markets are unlikely to be able to assess, on the same basis,entities that prepare their economic information and their annual accounts in accordance with different accounting principles. This circumstance has motivated capital markets to require that the financial statements of the entities that operate in them be prepared in accordance with the Accepted Accounting Principles in the countries where these markets are located. Or in any case, that the financial statements of the entities, prepared in accordance with the Accounting Principles of their respective countries of origin, are accompanied by a reconciliation of the accounting results they present and those that would have been obtained by application of the Principles. Accountants of the country in whose market they want to operate. Reconciliation that often yields dramatically significant differences between the results.
The measurement of the assets of an entity must be achieved as accurately as possible, however, in certain situations, different professionals may reach different positions. There are several reasons for this to happen, of which we will mention only three. The first reason is that the conditions of the economy are not the same throughout the world; The second is that the objectives of financial information are not the same for all users; and the third is that even within the same country, certain economic phenomena can be seen and interpreted in different ways. In light of these divergences, the following question arises: Are national and international standards necessary for the proper exercise of the profession? The answer is yes,given that in the context of globalization there is both local and international interest in the financial information of entities. Whoever expects to be understood must express himself in a common language, these are the accounting standards. Perhaps the reason for the differences in standards must be understood in order to understand the magnitude of the problem and to search for solutions. There are two fundamental reasons that explain why accounting standards differ around the world. The first has to do with the subjectivity inherent in financial information itself, these are complex problems inherent in the profession, for which there is not necessarily a single correct answer. The second has an even greater effect and is related to the economic and legal environments of the different countries;Differences in the socioeconomic environment between each country is also one of the obstacles to the harmonization of accounting standards, and it also explains why a standard "imported" from one country may fail in another.
Accounting harmonization would therefore achieve two important objectives immediately. On the one hand, it would prevent companies from having to prepare their financial information, in accordance with the Accounting Principles of their own country and, additionally, in accordance with the Accounting Principles of the country or countries of the markets in which it intends to operate or At least, they had to work out a reconciliation between the results obtained with one and the other principles. Secondly, it would be avoided that diametrically opposed results could be presented for the same financial year depending on which Accounting Principles have been applied, the latter circumstance that says very little in favor of accounting.
I consider it essential that we reach a unification of the Generally Accepted Accounting Principles worldwide. In this way, only countless advantages would be derived: companies that wanted to go to international markets would not have to prepare more than a single set of financial statements, investors would only have to familiarize themselves with accounting standards, audits would be more effective and Regulators could be confident that the financial information provided by companies would be of high quality and allow for comparison.
4.3.4.4 Problems with accounting harmonization
José Laínez Gadea poses the following problems:
Descriptive-normative approach is to elaborate the norm: the first is based on the choice of accounting alternatives with a degree of use and the second on the harmonization of objectives and conceptual writing that are translated into general rules. How to implement it internationally, through governmental or professional organizations. The rigidity or flexibility in the application of the rules: depending on the environment, the flexibility will be better for its adaptation.
The harmonization of norms and environment is more feasible its application in geographical areas with the same environment, Peru case Flexibility or comparability: they are opposed but the balance must be found, which accompanied by a normative approach, under a conceptual structure, allows comparability.
Scope of the rule: there is a dilemma that if it is applied to multinational companies or to all companies, standardization and harmonization falls on the former, and secondly, on national companies.
4.3.5. Accounting institutions
Accounting harmonization arises from the opening of companies to the international market and as a consequence of the need for comparability between the information they offer. Various public and private bodies have been concerned with achieving accounting harmonization at the international and regional levels. International in scope
Public organisms. The Economic and Social Council of the United Nations (UN) formed in July 1972 an expert commission dedicated to the study of multinational companies and their influence on world economic development. In 1974 the commission of transnational companies was created.
The OECD (Organization for Economic Cooperation and Development) began standardization in the field of national accounting, subsequently expanding it to the area of micro-accounting. In 1975, he created a committee for international investment and multinational companies. Private Organizations. Any attempt to harmonize accounting standards is covered by international professional conferences. Since 1957, the need for uniformity in the presentation of financial statements issued by different countries has been discussed.
The ICCAP (International Accounting Coordination Committee) is established. When other international organizations such as IFAC were created, the ICCAP ceased its functions from 1977. The IASC (International Committee on Accounting Standards) was created as a committee dependent on ICCAP. It became independent by issuing its charter with nine countries as founding members, being created on June 29, 1973. The countries that formed it were: Austria, Canada, France, Japan, Mexico, the Netherlands, the United Kingdom, the United States and the Federal Republic from Germany.
International Federation of Accountants IFAC (International Federation of Accountants) was established in 1977, due to the disappearance of the ICCAP and with the aim of harmonizing the profession. IFAC is closely related to the IASC, its basic objective is the development and improvement of the accounting profession at the international level, reaching homogeneous standards.
Commitments between IFAC and IASC. IFAC recognizes IASC as the only body with responsibility and authority to issue, on its behalf, pronouncements on international accounting standards, with full authority to negotiate and partner with other non-member organizations and to promote global acceptance and observance of such standards.. Regional in scope
Public organisms. One of the best attempts at harmonization, by bodies whose rules have a regional scope, is that made by the EEC (European Economic Community), today the EU (European Union).
Private Organizations. Private bodies had to take over harmonization because there was a need to put in place mechanisms to reduce latent discrepancies between accounting criteria and practices in countries located within a geographic area. These bodies are normally made up of professional associations.
The FEE (Federation of European Accounting Experts), created in 1986 by the merger of the EEC Study Group on Accounting Experts (GEEC) and the UEC (European Union of Accounting, Economic and Financial Experts) represent the European accounting profession to international level.
The IAA (Inter-American Accounting Association), established in 1949, originates from the 1st. Inter-American Accounting Conference, held in San Juan de Puerto Rico. Its composition is given by countries in the Americas, the Interamerican Accounting Association, today the Inter-American Accounting Association, AIC.
The CAC (African Accounting Council), created in 1979 by 23 member countries of the OUA (Organization for African Unity); It has formed various committees and bodies for accounting standardization and harmonization in these countries.
CAPA (Confederation of Accountants of Asia and the Pacific) was founded in 1976 on the occasion of the 8th Asian Accounting Conference. ASEAN (The Federation of Accountants of the Association of Southeast Asian Nations), was established in 1976 by 5 countries (Indonesia, Malaysia, the Philippines, Singapore and Thailand). Other Institutions that issue pronouncement and exert influence in the countries of America are:
AICPA (American Institute of Certified Public Accountants) that since 1939 issued the Main Accounting Board: GAAP. Then it would be the Financial Accounting Standars Board that issues the accounting pronouncements through the FASBs. Financial Accounting Standards Board.
4.3.6 Current situation of accounting harmonization
It is necessary to know the present to plan the future:
a) We live in a period of increasing market opening, intensification of international trade and exchange between countries, capital mobility, which has ended in the phenomenon called "the globalization of the economy".
b) This globalization of the economy has resulted in investments to and from different countries, creation of multinational companies, etc. This, in turn, has meant new information needs that allow evaluating the potential of an investment - looking into the future - and the equity situation, looking at the present, but in both cases from a different point of view since investments are have done or will be done in other countries.
c) The creation of common markets between the different countries: European Union, Nafta, Mercosur, have demonstrated with greater intensity the information needs indicated above and has highlighted the disparity of accounting criteria regarding forms of valuation, recognition of economic events, measurement of changes in assets, etc. that have resulted in financial statements prepared under different accounting regulations that prevent their comparison and consolidation, forcing their "restatement" to adapt them to other regulations.
d) This disparity in accounting criteria has shown that even when there is an international accounting standard and a conceptual framework, which should serve as a basis for that standard, there has not been concern in some countries of adapting their standards to international standards or, what which is more serious, there is a lack of knowledge of that regulation. e) The countries that make up the common markets have made efforts to solve these problems and have created commissions or subcommissions, which are dedicated to the study of current accounting regulations and accounting harmonization among the countries that make up the regional market.
f) In the midst of this advance in the economy, in the midst of its globalization, accounting in America continues to be based on «Generally Accepted Accounting Principles» and in Europe, even though it is said that the balance sheet should present «a true and fair view ”(a true image) of the company and its assets, rules similar to our“ Accounting Principles ”are used, some of which deviate from the“ faithful image ”that you want to reach.
The process of harmonizing accounting standards at the international level must go through various stages. In most cases, the rush of attention required by neighborhood openings means that the first integration activities take place at the regional level. Let us analyze, for example, the case of Mercosur, the initial steps were taken with the work at the commission level within the so-called Mercosur Integration Group made up of member countries. The first results on comparison of situations have shown a great variety of asymmetries, highlighting as one of the most interesting the one referring to the same concept of norm. The concept of norm has different interpretations in different countries. Some adopt the definition of a norm, as an expression of positive law (Brazil and Argentina).On the other hand, in Paraguay and Uruguay, the concept of a standard is more like that of recommendations for professional practice. This different conceptualization of the norm is one of the most relevant difficulties that the profession faces at the regional level (eg: in Mercosur) and worldwide, for accounting harmonization. If we want to harmonize accounting standards, (and in accordance with the distinguished Dr. Olivio Koliver), we must first of all define what a standard is. More appropriate is the tax rule, which implies the creation of:If we want to harmonize accounting standards, (and in accordance with the distinguished Dr. Olivio Koliver), we must first of all define what a standard is. More appropriate is the tax rule, which implies the creation of:If we want to harmonize accounting standards, (and in accordance with the distinguished Dr. Olivio Koliver), we must first of all define what a standard is. More appropriate is the tax rule, which implies the creation of:
• A system of rules appropriate to the economic environment that will govern. • A body that oversees their compliance and establishes sanctions for those who transgress what is established in them. With supranational regulatory and judging bodies of professional activity within the region there will be greater confidence and security. The issue of harmonizing accounting standards has been present in every international event since the beginning of this decade, where it is claimed that accountants need to speak the same language so that users of financial information, regardless of their country of origin, can interpret and understand us. In the evolutionary processes, desired or not, those entities that are capable of adapting grow or survive; therefore, as far as our profession is concerned,a process of adaptation to changes in the economy is required both at the governmental, union and individual levels. As a result of these treaties, the accounting profession reacted and studies and implementations aimed at harmonizing professional practice and its regulations began. An example of this is the creation of GIMECA, Mercosur Integration Group.
The cost of producing information, complying with local regulations and those of the country to which the parent company with which it consolidates said information belongs, is very high. The United Nations Intergovernmental Group of Experts on Accounting Standards and Presentation of Financial Statements (ISAR) present annual reports regarding our profession and has a current role in harmonizing standards worldwide. This group was created in 1982 by the Economic and Social Council as a permanent organizational structure and acts as a regulator of the international arena of multilateral consultations on accounting and reporting problems of transnational corporations worldwide. It also seeks the harmonization of standards at the international level. At the level of international institutions and organizations,Concerns about the harmonization of accounting aspects are of primary importance in light of the changes and strategies that are imposed on the economic life of all countries. To be in tune with these changes, firm and effective technical preparation is required. No country can boast of having a single correct set of accounting standards. Even in the United States which has the longest history of accounting standard setting and the largest standard setting organization, characterized by high standards of professionalism, its rules show compromises between different stakeholders that could have been reasonably resolved otherwise.. The EU cannot passively adopt any internationally agreed rules and regulations.We must contribute to shape such rules and regulations, participating with healthy criticism.
The efforts of the IASC, the International Organization of Securities Commissions, the International Organization of Securities Commission, IOSCO and the EU in the field of accounting harmonization are very positive. Now all accounting professionals must press for agencies to join efforts, limit discrepancies and achieve the general application of IAS's, so that the financial statements of both companies belonging to the countries that make up the Union can be harmonized and comparable. European, like those of those who wish to go to international markets.
All our countries are demonstrating that they have to work in this way, and there are palpable efforts in this regard, however, the work so far is quite slow compared to the speed of change; it is as if globalization proceeded by car and harmonization by bicycle. Harmonization must be carried out scientifically and without wasting time.
4.3.7 Role of professional colleges and universities.
The professional associations are the organisms responsible for the efficiency in the development of the accounting and the delivery of information that the entity in economic, legal and cultural circumstances requires for the development of its activities. They are responsible for defining the standards by which accounting professionals in each country must abide. The professional councils that establish, or should establish, accounting standards are the calls to take the reins of harmonization and to promulgate standards that are compatible with those of other countries.
Universities have a lot to contribute in the accounting harmonization process, they must deliver the fruit of their research and experience.
• IASC (International Accounting Standards Committee)
The International Accounting Standards Committee is an independent private body, with the objective of achieving uniformity in the accounting principles that are used by businesses and other organizations in financial reporting around the world. Since 1983, IASC members have included all professional accounting bodies that are members of IFAC.
The objectives of the IASC are:
a) «Formulate and publish for the public interest, accounting standards that must be observed in the presentation of financial statements and promote their worldwide acceptance and application.
b) Generally work for the improvement and harmonization of regulations, accounting standards and procedures related to the presentation of financial statements. IOSCO expects IASC to provide mutually acceptable IASs (International Accounting Standards), whether for multinational securities offerings and other international offerings. The financial statements are prepared and presented for use by external users of many companies worldwide. Although these financial statements may seem similar from one country to another, there are differences that have probably been caused by a wide variety of social, economic and legal circumstances.Such various circumstances have led to the use of a variety of definitions of the elements of the financial statements. The IASC is in charge of eliminating as far as possible such differences, by seeking to harmonize regulations, accounting principles and procedures related to the preparation and presentation of financial statements. However, due to its difficulty in fully adopting IASs by different countries, the IASC has contributed with these to the main form of international accounting harmonization, using them above all in bringing investors closer to international accounting information that allows globalization. of the economy.Hence many argue that it would be better to refer to the IASC as the most appropriate body for accounting standard setting, and to use its standards as a basis for harmonization within the EU.
For this, it is necessary for the IASC to continue working on the elimination of alternative options within its regulations, work in which it has made great progress, according to a review carried out in recent years.
• IAS (International Accounting Standards)
The Generally Accepted Accounting Principles today are applied as international accounting standards. That is to say, of norms of a general nature, the study of problems of registration and treatment of specific items is passed, in which the NICs without being deterministic, give the person in charge of preparing the information, enough tools to be able to, using their professional judgment, to face any kind of transaction that the accounting entity carries out, in order to be able to interpret it correctly and to be able to reflect it in the accounting reports that are required. Likewise, in parallel with the recommended procedures to be followed in the treatment of operations, alternative criteria are established,among which the accounting professional will have to choose according to the information needs that need to be addressed. Logically, as business expands worldwide, economic events have been generated that must be recorded in the accounts. Therefore, today the first need arises to speak the same accounting language, that is, that what is accounted for in Peru corresponds to the same criteria of accounting for any other country, for this reason it is necessary to apply IAS's issued by the IASC.corresponds to the same accounting criteria of any other country, for this reason it is necessary to apply IAS's issued by the IASC.corresponds to the same accounting criteria of any other country, for this reason it is necessary to apply IAS's issued by the IASC.
To be successful in this globalizing era, it is preferable to have a global mindset, to understand that our problems are not only of the country, but of the world. To have a global mindset is to have continuous improvement as a standard of living, and as Gary Hamel said: "The future cannot be predicted, it must be created."
4.4. JUSTIFICATION AND IMPORTANCE OF WORK
4.4.1. METHODOLOGICAL JUSTIFICATION
This work uses the generally accepted scientific research methodology. Based on the identification of the problem, on this basis it formulates solution proposals and instruments through which said solution will be feasible. The generally accepted methodology has also allowed defining the type of research, level of research applied methods, design of the research, the use of the population and sample for purposes of testing the hypothesis; the application of techniques and instruments of general acceptance. All these elements will make it feasible to obtain a final product in the best conditions.
4.4.2. THEORETICAL JUSTIFICATION
The generally accepted accounting principles are invoked in accounting-legal matters, especially in business disputes or in conflicts of interest of different users, local, national and global, which require transparent and timely transactions and financial statements, with suitable and quality methodology in their elaboration to guarantee the legitimate business interest in the urgent need to protect the common good, and would constitute the nucleus of what may well be conceptualized as "accounting law" in Peru, even when it raises concerns and misgivings in broad sectors of the field of law.
The subject is extensive and controversial, so it will be dealt with in successive installments, considering the flow of accounting in the global environment, as the largest and best user of information and communication technology, linked to the causes and effects of the world market economy, the incessant flow of capital and business interrelation. In this context, it does not admit mediation, breaking through the legal regulations of the planet, forming part of the university curriculum and agreements between nations, as in the European Union that has the year 2005 as a goal of accounting harmonization, incardinated to the legislation of the member countries and as in the Treaty on the Harmonization of Business Law in Africa, with 15 acceding countries,who subscribe to the use of accounting law in their business transactions.
In Peru, it is of vital necessity to give organicity to the Accounting Law, beyond the classification, registration and process of transactions to prepare reliable reports, with transparency and quality or “faithful image”, according to the requirements of global users; beyond generally accepted accounting principles, the scope and significance of which need to be clearly defined; beyond the responsibility inherent to management within the framework of accounting standards and general or special laws; it implies giving due importance to its condition of serving as instrumental proof of the adequate management of resources and obtaining results in the company.
4.4.3 PRACTICAL JUSTIFICATION
In fact, everything that contributes to the achievement of goals and objectives can be applied to get the most out of it. This work will contain the levels of perception that accounting agents have about the harmonization of accounting sciences. This work can be taken into account to find points of coincidence in relation to the modernization of accounting sciences in Peru
4.4.4 IMPORTANCE OF WORK
This work is important because it allows the use of accounting harmonization as a process that requires serious study at an academic level that also consults the needs of the context and the practical reality of its application in Peru. It will allow us The implementation of a massive harmonization process must ensure that once started, it guarantees comparability, quality and reliability of financial information.
V OBJECTIVES
5.1 GENERAL PURPOSE
Determine the intention of the accounting agents of the new theoretical / practical applications within the development of harmonization as the new paradigm of accounting science in Peru
5.2 SPECIFIC OBJECTIVES
· Identify the rationale for the development of harmonization as the new paradigm of accounting science in Peru.
· Differentiate the guidelines between accounting agents and elements between accounting accounting harmonization paradigms that have given way to the establishment and reform of new accounting theories.
· Find the accounting principles and policies on which they are currently supported in our country.
· Establish the knowledge that helps us interpret and carry out the different administrative tasks in order to control our income or that of a company within the new role of the accountant in society.
SAW. HYPOTHESIS FORMULATION
6.1. MAIN HYPOTHESIS
The intention of accounting agents are scarce about the new theoretical / practical applications within the development of harmonization as the new paradigm of accounting science in Peru
6.2. SPECIFIC HYPOTHESES
· There is a low predisposition of the agents in relation to the foundation of the development of harmonization as the new paradigm of accounting science in Peru.
· There are no differences between accounting agents regarding the guidelines and elements between the accounting harmonization paradigms that have given way to the establishment and reform of new accounting theories.
· There are no accounting harmonization principles and policies, on which they are currently supported in our country.
· The knowledge of the accounting agents is little and this does not help to interpret and carry out the different administrative tasks in order to control our income or that of a company within the new role of the accountant in society.
6.3. VARIABLES
X1: Basis for the development of accounting harmonization
Indicators
x.11 Theoretical foundation
x12 Practical Foundation
X2: Evaluation s among the accounting harmonization paradigms
X21 Legs of accounting harmonization paradigms
X22 Elements of accounting harmonization paradigms
X3: Accounting harmonization strategy
X31 Principles of accounting harmonization
X32 Accounting harmonization policies
X4: Knowledge within the new role of the accountant in society.
X41 Rationalism of the new role of the accountant in society.
X41 Empiricism of the new role of the accountant in society.
VII. METHODOLOGY
7.1. KIND OF INVESTIGATION
This work will be of the application type, insofar as it is applied by the accounting agents and measure the level of intent about the new theoretical / practical applications within the development of harmonization as the new paradigm of accounting science in Peru
7.2. INVESTIGATION LEVEL
The research to be carried out will be at the descriptive level, inasmuch as it will be described by the accounting agents and measure the level of intention regarding the new theoretical / practical applications within the development of harmonization as the new paradigm of accounting science in Peru
7.3. INVESTIGATION METHODS
The following methods will be used in this investigation:
1) Descriptive.- To specify all aspects of the internal control system and the effectiveness of the municipalities.
2) Inductive.- To infer the information of the sample in the population and determine the conclusions that the investigation merits. Information from the internal control system on the effectiveness of the municipalities will be inferred.
7.4. DESIGN OF THE INVESTIGATION
Design is the plan or strategy that will be developed to obtain the information required in the investigation. The design to be applied will be the Non-Experimental, Transectional or transversal, Descriptive, Correlational-causal.
Non-experimental design is defined as the investigation that will be carried out without deliberately manipulating the variables. In this design, phenomena are observed as they occur in their natural context, and then analyzed.
The cross-sectional or cross-sectional research design to be applied consists of data collection. Its purpose is to describe the variables and analyze their incidence and interrelation at a given moment.
The descriptive transectional design that will be applied in the work, aims to investigate the incidence and the values in which the research variables are manifested.
7.5. POPULATION OF THE INVESTIGATION
The population will be made up of 5 different agents in 2008 at the national level:
| Total | |
| Active accounting collegiates | 60 |
| University professors researchers in accounting sciences | 800 |
| Last year university students of the accounting faculty | 500 |
| Graduates of accounting sciences from Peruvian universities | 600 |
| Public and private sector officials exercising the accounting profession | 8000 |
| Total | 69.9 |
7.6. INVESTIGATION SAMPLE
7.6.1. TYPE OF SAMPLING APPLIED
Sample Size for Accounting Associates in Business
Simple random sampling was applied for proportions with a margin of error of 5% and a confidence level of 95% and to find the sample of each stratum, the stratified technique proportional to size was applied.
Formula
Where:
N: Sample population of the study (N = 60,000)
P: Probability of success obtained 0.5
Q: 1-0.5 = 0.1 complement of P
Z: 95% reliability coefficient equal to 1.96
E: Maximum permissible error in the investigation e = 0.05 (5%)
Applying the formula:
382 Accounting members in activity will be selected
Sample Size for Faculty University researchers in accounting sciences
Simple random sampling was applied for proportions with a margin of error of 5% and a confidence level of 95% and to find the sample of each stratum, the stratified technique proportional to size was applied.
Formula
Where:
N: Sample population of the study (N = 800)
P: Probability of success obtained 0.5
Q: 1-0.5 = 0.1 complement of P
Z: 95% reliability coefficient equal to 1.96
E: Maximum permissible error in the investigation e = 0.05 (5%)
Applying the formula:
260 university professors of accounting sciences will be selected
Sample Size for College Seniors in Accounting
Simple random sampling was applied for proportions with a margin of error of 5% and a confidence level of 95% and to find the sample of each stratum, the stratified technique proportional to size was applied.
Formula
Where:
N: Sample population of the study (N = 500)
P: Probability of success obtained 0.5
Q: 1-0.5 = 0.1 complement of P
Z: 95% reliability coefficient equal to 1.96
E: Maximum permissible error in the investigation e = 0.05 (5%)
Applying the formula:
217 University students of last university years of accounting will be selected
Sample Size for Graduates of accounting sciences from Peruvian universities
Simple random sampling was applied for proportions with a margin of error of 5% and a confidence level of 95% and to find the sample of each stratum, the stratified technique proportional to size was applied.
Formula
Where:
N: Sample population of the study (N = 600)
P: Probability of success obtained 0.5
Q: 1-0.5 = 0.1 complement of P
Z: 95% reliability coefficient equal to 1.96
E: Maximum permissible error in the investigation e = 0.05 (5%)
Applying the formula:
234 University students of last university years of accounting will be selected
Sample Size for State Officials Practicing Accounting Science
Simple random sampling was applied for proportions with a margin of error of 5% and a confidence level of 95% and to find the sample of each stratum, the stratified technique proportional to size was applied.
Formula
Where:
N: Sample population of the study (N = 8000)
P: Probability of success obtained 0.5
Q: 1-0.5 = 0.1 complement of P
Z: 95% reliability coefficient equal to 1.96
E: Maximum permissible error in the investigation e = 0.05 (5%)
Applying the formula:
234 University students of last university years of accounting will be selected
The sample will be made up of 5 different agents in 2008 at the national level:
| Total | |
| Active accounting collegiates | 282 |
| University professors of accounting sciences | 260 |
| Last year university students of accounting | 217 |
| Graduates of accounting sciences from the universities of Peru | 2. 3. 4 |
| State officials practicing accounting science | 367 |
| Total | 1360 |
7.7. DATA COLLECTION TECHNIQUES
The techniques that will be used in the investigation will be the following:
1) Surveys.- It will be applied to workers, neighbors and staff of other entities, in order to gather information about the investigation.
2) Documentary analysis.- This technique will be used to analyze the norms, bibliographic information and other aspects related to the investigation.
7.8. DATA COLLECTION INSTRUMENTS
The instruments that will be used in the investigation are the following:
1) Survey questionnaire.- This instrument will be applied to carry out the survey.
2) Document analysis guide. - This instrument will be useful to write down the information of standards, books, magazines, Internet and other sources.
7.9. ANALYSIS TECHNIQUES
The following techniques will be applied:
1) Documentary analysis. - This technique will allow to know, understand, analyze and interpret each one of the norms, magazines, texts, books, Internet articles and other documentary sources.
2) Inquiry.- This technique will facilitate having qualitative and quantitative data of a certain level of reasonableness.
3) Reconciliation of data.- The data of some authors will be reconciled with other sources, so that they are taken into account.
4) Tabulation of tables with quantities and percentages. - The quantitative information will be ordered in tables that indicate concepts, quantities, percentages and other useful details for the investigation.
5) Understanding graphics.- Graphics will be used to present information and to understand the evolution of information between periods, between elements and other aspects.
6) Others.- The use of instruments, techniques, methods and other elements is not limiting, it is merely referential; therefore, as necessary, other types will be used.
7.10. DATA PROCESSING TECHNIQUES
The following data processing techniques will be applied:
1) Ordering and classification. - This technique will be applied to treat qualitative and quantitative information in an orderly manner, in order to interpret it and make the most of it.
2) Manual registration.- This technique will be applied to enter the information from the different sources.
3) Computerized process with Excel.- To determine various mathematical and statistical calculations useful for research.
4) Computerized process with SPSS.- To enter, process and analyze company data and determine average, association and other indicators.
VIII. SCHEDULE
| ACTIVITIES | FEB | SEA | APR | MAY | JUN | JUL | AUG |
| THESIS PLAN: | |||||||
| Collection of
data |
X | ||||||
| Formulation | X | ||||||
| Presentation | X | ||||||
| Approval | X | ||||||
| THESIS: | |||||||
| Recopilation of
data |
X | X | X | X | X | ||
| Organization of
information |
X | X | |||||
| Process
information |
X | X | |||||
| Drafting of the
thesis |
X | X | |||||
| Presentation | X | ||||||
| Lift | X | ||||||
| APPROVAL | X |
IX. BUDGET
| ITEMS | QTY | UNIT | UNIT PRICE. | SUBTOTAL | TOTAL ITEM |
| I. ASSETS: | 1,720.00 | ||||
| Goods | two | Thousand | 25 | 50.00 | |
| Pencils | 5 | Dozens | 10 | 50.00 | |
| Computer ink | 10 | Units | 30 | 300.00 | |
| Floppy | 3 | Dozen | twenty | 60.00 | |
| CD | one | Dozen | 60 | 60.00 | |
| Other assets | 1, 200.00 | ||||
| II. SERVICES | 4,480.00 | ||||
| Specialized advice | 1,500.00 | ||||
| Secretarial support | 1,500.00 | ||||
| Mobility | 300.00 | ||||
| Viaticals | 500.00 | ||||
| Telephone | 200.00 | ||||
| Prints | 180.00 | ||||
| Photocopies | 100.00 | ||||
| Various | 200.00 | ||||
| TOTAL S /. | 6,200.00 | ||||
X. BIBLIOGRAPHIC REFERENCES
§ Alvarez A. Harold. "Second International Colloquium on Public Accounting: Panel on Accounting Harmonization".
§ Cavero Rubio José Antonio. 2003. Latest Trends in Accounting Harmonization. Accounting technique No. 650.
§ Calagari de Grosso Lydia E., Grosso Gustavo. August 2003. Harmonization of Legislations.
§ García Diez, Julita and Lorca Fernández Pedro. April-June 2002. Acceptance of International Accounting Standards: a process not without difficulties. In: Contador Magazine No. 10.
§ Gil, Jorge Manuel. April-June 2001. International Accounting Standards and technology transfer. Contador Magazine. No 6; (Pp. 87-102).
§ Jarne Jarne, José Ignacio and Laínez Gadea, José. July-September 2002. The process of accounting harmonization in the European Union: towards international standards. Contador Magazine; (Pp. 11-38).
§ Mantilla B. Samuel Alberto. September 2000. Adopting is not Adapting. El Contador Publico Magazine No. 82; (Pp. 32-37).
§ Mantilla Blanco, Samuel Alberto. April-June 2001. Adoption of International Accounting Standards. Contador Magazine. No 6; (Pp. 103-140).
§ Robledo, Jorge Enrique. "Alternatives and actions in the fight against the FTAA".
§ Rueda Delgado, Gabriel. January March. 2002. Alternative development and accounting: an approximation. In: Contador Magazine No. 9).
§ Tua Pereda, Jorge. July-September 2001. International accounting and auditing standards on the impact of the environment on financial information. Contador Magazine. No. 7;
§ Tua Pereda, Jorge. January-March 2003. Spain reflects on International Standards. Contador Magazine No 13; (Pp. 93-154).
§ Vásquez Tristancho, Gabriel. January-March 2001. Prospective accounting. Accountant Magazine No. 5
§ Cañibano, Leandro and Gonzalo Angulo José. Scientific research programs and subprograms in accounting.
§ Kuhn, Thomas S. The Structure of Scientific Revolutions. Santa Fe de Bogota: Economic Culture Fund, 1992.
§ Franco Ruiz, Rafael. Towards a comprehensive accounting model. In: International Journal of Accounting and Auditing, No. 15, July - September 2003
APPENDIX No.1: CONSISTENCY MATRIX
" HARMONIZATION AS THE NEW PARADIGM OF ACCOUNTING SCIENCE IN PERU "
| PROBLEMS | OBJECTIVES | HYPOTHESIS | VARIABLES AND INDICATORS |
| MAIN PROBLEM:
What is the intention of the accounting agents of the new theoretical / practical applications within the development of harmonization as the new paradigm of accounting science in Peru SECONDARY PROBLEMS: · What is the rationale within the different accounting approaches? · What are the differences of accounting people regarding the guidelines and elements between accounting paradigms that have given way to the establishment and reform of new accounting theories? · What accounting principles and policies are currently supported in our country? · What is the knowledge that helps interpret and carry out the different administrative tasks in order to control our income or that of a company within the new role of the accountant in society? · What is the intention of new theoretical / practical applications within the development of accounting? |
OVERALL OBJECTIVE
Determine the intention of the accounting agents of the new theoretical / practical applications within the development of harmonization as the new paradigm of accounting science in Peru SPECIFIC OBJECTIVES · Identify the rationale for the development of harmonization as the new paradigm of accounting science in Peru. · Differentiate the guidelines between accounting agents and elements between accounting accounting harmonization paradigms that have given way to the establishment and reform of new accounting theories. · Find the accounting principles and policies on which they are currently supported in our country. · Establish the knowledge that helps us interpret and carry out the different administrative tasks in order to control our income or that of a company within the new role of the accountant in society. |
MAIN HYPOTHESIS
The intention of accounting agents are scarce about the new theoretical / practical applications within the development of harmonization as the new paradigm of accounting science in Peru SPECIFIC HYPOTHESES 1. There is a low predisposition of the agents in relation to the foundation of the development of harmonization as the new paradigm of accounting science in Peru. 2. There are no differences between accounting agents regarding the guidelines and elements between the accounting harmonization paradigms that have given way to the establishment and reform of new accounting theories. 3. There are no accounting harmonization principles and policies, on which they are currently supported in our country. 4. The knowledge of the accounting agents is little and this does not help to interpret and carry out the different administrative tasks in order to control our income or that of a company within the new role of the accountant in society. 5. |
X1: Basis for the development of accounting harmonization
Indicators x.11 Theoretical foundation x12 Practical Foundation X2: Evaluation s among the accounting harmonization paradigms X21 Legs of accounting harmonization paradigms X22 Elements of accounting harmonization paradigms X3: Accounting harmonization strategy X31 Principles of accounting harmonization X32 Accounting harmonization policies X4: Knowledge within the new role of the accountant in society. X41 Rationalism of the new role of the accountant in society. X41 Empiricism of the new role of the accountant in society. |
Eutimio Mejia Soto, the role of accounting in the globalization of the economy
SAMantilla / ADOPT IS NOT ADAPT / September 2000.
Alvarez A. Harold. Second international colloquium on public accounting: panel on accounting harmonization pag23
García Diez, Julita and Lorca Fernández Pedro. April-June 2002. Acceptance of International Accounting Standards: a process not without difficulties. In: Magazine Contador No 10; (Pp. 15-44).
Rueda Delgado, Gabriel. January March. 2002. Alternative development and accounting: an approximation. In: Contador Magazine No. 9; (Pp. 11-128).
Vásquez Tristancho, Gabriel. January-March 2001. Prospective accounting. Accountant Magazine No. 5
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