SUMMARY
It is our objective to raise in this text the impact that accounting has on the new trends led by globalization processes. Proof of this is the accounting standardization that we contemplate today, the opening of markets, multilateral treaties and even internal regulations, such as the NATIONAL DEVELOPMENT PLAN approved by the Republic of Colombia for the period from 2003 to 2006, and that in this case it will be the element that we will use to focus the development of our objective.
It is interesting to think about the evolution that public accounting has had for the current economic model, since it is no longer that profession that, through the application of a simple technique (as accounting has been misnamed), was in charge of recording monetary resources at the state and private sector level; on the contrary, currently we can affirm that the PUBLIC ACCOUNTINGIt has become the most important profession in globalization processes to the point that some prefer to call it Professional accounting, being mainly supported by accounting science, which using mathematical mechanisms allows us to quantify and reasonably project all the elements and facts that are presented in the environment; But when it is not possible to materialize them in a concrete numerical way, accounting science provides us with the tools of accounting, economics, sociology, among others, to make their understanding more dynamic.
Entering the matter, we can deduce that the policies emanating from the National Government have an effect on the entire accounting context, a product of its overwhelming force, that is, of its abrupt connotation in the current situation of the country, since some of its objectives are convenient for the social environment and others are not so. In order to broaden this concept a bit, let's evaluate how coherent the implementation of this National Development plan is in a sovereignty as broken as ours and more specifically in accounting matters.
Among the objectives of the National Development Plan, we find:
1. Provide Democratic security, which ensures the viability of democracy and strengthens the legitimacy of the State.
2. To promote sustained economic growth and job creation under an environment of macroeconomic and price stability, guaranteeing the sustainability of the public debt and adequate access for the Colombian economy in the financial markets and international goods and services.
3. Build social equity, improving income distribution and economic growth.
4. Increase the transparency and efficiency of the state, through a redesign of the entities, basic transversal policies and progress in decentralization that leads to greater and effective levels of territorial autonomy.
These objectives also support elements such as:
• Budget management indicators.
• General diagnosis of the economy and its main sectors and social groups.
• Projection of the financial resources available for the public investment plan.
• Investment programs.
• Environmental sustainability.
• Restriction on operating expenses.
• Improve the use of public resources ………
In this measure and emphasizing the points previously established from an accounting perspective, we can interpret the essence of Law 812 of 2003 (June 26):
1. Provide democratic security; In accounting we can classify it from two points of view:
One social and one economic. In the economic part, it is to identify the accounting treatment that should be given to the money disbursements made by the government to achieve this end; It is known that this item is of vital importance today to determine the national budget, where the resources that are most effective are those generated by foreign debt. From a social perspective, the challenge is how to adequately register the benefit of investment in the Colombian people. In either of the two ways, when faced with the accounting standardization approach, a great question arises: How to apply the accounting regulation that has been created in countries with high economic and social development and that also do not present the same type of internal security problems, in countries like ours?
2. Promote sustainable economic growth and job creation; In terms of accounting, it is the one that has the most implications, since it handles a good number of economic and social variables, as well as directly covering the public and private sectors of the country. Now, starting from the fact that the country must enter the international markets appropriately, it is obliged that our environment adjusts to the international economic structure and therefore comply with all the opinions issued by multilateral banks and organizations such as the UN, OMC, IASB among others.
This is how we do not find agreement with what is wanted and what is actually being done, for example:
In the implementation of international accounting standards, the possibility of having a sustainable economic growth is breaking, since a model that was developed in another economic environment would be being implemented and that obviously would not be in accordance with the characteristics of our environment, without being sufficient this; The implementation of this model is quite expensive in the private sector, since adaptation costs, training, among others, would have to be incurred, especially at times when the economy is so decelerated; In the public sector, in addition to incurring these implementation costs, the worrying thing is that the sustainability of the public debt cannot be guaranteed. If we barely manage to survive, what will we do to respond for such a high and extraordinary expense?
Another element that must be taken into account is the indiscriminate openness that is being proposed, which can destroy us economically and without a doubt threatens our accounting community and the advances that in accounting matters may be presenting to truly respond to the environment.
Dr. Samuel Alberto Mantilla, based on the text "Who has stolen my cheese", proposes; “…… When the cheese moves, you have to move with it, without thinking too much about it ……”, we believe that the position is quite interesting and may be convincing for many, but a great concern arises according to the analysis we are doing today.- Professor Mantilla, what should we do when the cheese moves into a trap…..?
3. Build social equity, in this objective we find an accounting and economic perspective. In the economic sphere, we analyze what is related to the distribution of income but the accounting roots prevail since it is through this that it will be known how said income is distributed; When advocating for a country of owners, accounting will actually determine their participation in the nation, this will be achieved through the presentation of financial statements and social balance sheets, in addition to the increase in the country's participation. on the stock market. The presentation and execution of budgets should also be taken into account as control systems for these policies. Here he returns and plays the processes of globalization and accounting standardization.
4. Increase the transparency and efficiency of the State, this objective has an ethical impact on accounting professionals since they are in charge of ending corruption and misappropriation of funds through accounting management and interpretation. The reforms that this objective proposes can only be projected through financial accounting with a public focus.
CONCLUSIONS
• THE NATIONAL DEVELOPMENT PLAN, is good to the extent that it meets the characteristic needs of the environment and also provides security in each line of the Colombian economy. From an accounting perspective, its focus lies in the research, study, analysis and interpretation of accounting information that must not only reflect the situation of the economic entity but also must visualize its projection over time. In this sense, we can evaluate the social impact of the NATIONAL DEVELOPMENT PLAN from government management supported by accounting science.
• As we can see, even in the determination of internal policies such as the NATIONAL DEVELOPMENT PLAN, we find that accounting has its highest influence in all its fields and perspectives, economic, social, political, etc., and that it is urgently necessary give accounting today the importance it really deserves, because as we indicated earlier in the globalization processes that are currently taking place, accounting is the one that will provide all the alternatives and guidelines to properly develop the models and determining elements for our society, so much so that many other disciplines and sciences will only be seen to serve accounting to fulfill its mission.
BIBLIOGRAPHY
LAW NUMBER 812 DE2003 (National Development Plan for Colombia 2003-2006).
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