Liderazgo Estratégico

Presentación

2023-10-11T13:15:45+00:00

Aportación científica en la crisis por la pandemia COVID-19

2023-10-11T13:21:47+00:00

La humanidad enfrenta retos trascendentales ocasionados por la pandemia de la COVID-19, lo que, sin lugar a equivocación, plantea la imperante necesidad de entrar a un proceso de reingeniería liderada por los gobiernos de los diferentes países en todo el mundo; en este orden de ideas, la academia es llamada a fungir como catalizador en un proceso que, sin previo aviso desnudó y puso en evidencia inclusive, la más fuerte de las fibras económicas, políticas y sociales; lo que produjo una hecatombe en la economía de las personas, empresas y países en todo el mundo, que han llevado a implementar medidas estructurales de política pública que permitan hacer frente a tan importante reto global.

Las consecuencias generadas por la pandemia, analizadas desde el punto de vista económico, están relacionadas directamente con la producción, lo que ha llevado a una dificultad en el suministro de bienes y por ende a la imposibilidad del desarrollo natural del comercio, redundando así, en una recesión económica, producto de los resultados financieros negativos en las empresas y el despunte de los mercados financieros. En cuanto a lo social, la situación es igual de desalentadora, se destaca los incrementos en desigualdad, pobreza, informalidad en el empleo y el abandono social del estado, por todo lo anterior, es imperante que los gobiernos desarrollen políticas encaminadas al incremento del gasto público.

Para dar cumplimiento a los preceptos y el papel que juega la academia en las transformaciones sociales, la revista liderazgo estratégico, adscrita a la Facultad de Administración y Negocios de la Universidad Simón Bolívar, realiza su aporte científico, realizando una rigurosa selección de los manuscritos que han presentado sus estudiantes, sin duda una aportación a la transformación de un país golpeado por los efectos de la pandemia.

The role of accounting as an agent of social transformation in Colombia

2023-10-11T13:23:41+00:00

Throughout history, man (and society in general) has been immersed in a system in which continuous relationships or exchanges have allowed its development and evolution in the environment that surrounds it. From barter to Free Trade Agreements, most human activities are measured by a single goal in particular: the continuous pursuit of good and satisfaction of social needs. In this sense, this research aims to reflect on the role of accounting as an agent of business transformation. For this, a documentary review is developed that follows a five-phase methodology that allows identifying the research that has addressed social transformation and accounting. The analysis carried out allows us to affirm that, through the concepts of social accounting, the public accountant could contribute to society mainly because it focuses on three elements: human capital, business ethics and the environment. Considering these three elements, integrating it with the disclosure of financial and economic information that is true and trustworthy, accounts for the implications, correct decisions can be made that contribute to society.

Feedback on decision making and creative processes

2023-10-11T13:30:04+00:00

The objective of this article is to know the importance of feedback in decision-making and creative processes within an organization, considering that creativity in decision-making will facilitate the processes of successfully implementing a differentiation strategy and with feedback it will carry out a realistic vision of a company. The methodology used was contemplated in the systematic review of literature through different databases in relation to the issues raised, for which a scheme was built with the different documents found and the information was systematized. Within this review it was found that it is important to have information from the workers about the needs, difficulties, unforeseen events, and other variables that may arise during the development of their work. That is why within the feedback, necessary characteristics are given off so that it can have a correct application.

Evolution of trade policy in Colombia

2023-10-11T13:35:03+00:00

This article analyzes the political evolution of foreign trade in Colombia. Identify the main changes that Colombia faced, the countries involved in it, trade agreements, the influence of presidents in the economic opening that emerged in Colombia, as well as its importance in international trade. It is argued, therefore, that the methodology of this research was built through an investigation in which a database of scientific impact journals was consulted and considered to strengthen the bibliographic material and journal of international economics. Through this article we seek to expand knowledge about foreign trade in Colombia.

Public accounting in the digital era: a reflection from the training of the public accountant

2023-10-11T13:41:32+00:00

The Public Accountant in the development of his work and the evolution of the same, must adapt to the changes that these bring; For this document, a scientometric analysis was carried out which consists of five phases, beginning with the information retrieval and ending with the interpretation of this information regarding the accounting profession, based on what some studies have considered that this profession will disappear within approximately twenty years, due to the creation of robotic operating systems called softwares, which currently perform many of the functions that correspond to the public accountant. However, other professionals and experts in the accounting field consider that the work of the public accountant will never be relegated by robots, however, they affirm that this does cause a change in the role of the accounting professional in society, since goes from being the person in charge of taking accounts, preparing financial statements and other documents for managers and the state, to being an advisor and consultant for senior management, that is, instead of disappearing with the robotization of information, which It does is improve its functionality within organizations and society as such; But if the accounting professional does not adapt to this series of changes that the technological revolution has brought with it, and refuses to leave his comfort zone, unfortunately he will be replaced by robots.

Business plan proposal for a technology-based company in the health sector

2023-10-11T13:45:34+00:00

The constant development in communication technologies and the growing use of wireless mobile devices in the population, allow greater connectivity and access to information at all times, including within them, health issues; That is why, through the mobile application, it seeks to facilitate people's lives and self-management for health care, the main objective of this business proposal, is to integrate health personnel with users who require health care services. health in real time, that is, the patient can decide on the type of care they require, the response time and choose which is the ideal health professional they need, all thanks to the use of technological tools such as geolocation, which allows you to see in real time the location of the health personnel registered on the platform at the time the user requests the service. It is essential to mention that one of the advantages of this type of technological tool is its wide use, connectivity and immediate response to various situations of daily life. This proposal is aimed at generating new forms of value, responding to social needs and problems, through the implementation of innovation techniques to be sustainable over time and in turn contributing to the fulfillment of some of the development objectives sustainable development outlined in the United Nations 2030 agenda.

Colombia-Chile free trade agreement

2023-10-11T13:53:03+00:00

A partir de varias investigaciones sobre los perfiles económicos de Colombia y Chile, además de estudiar el Tratado de Libre Comercio entre ambos países se busca comprender la evolución que han mantenido a partir del comercio exterior y políticas comerciales durante varios años, el presente artículo de revisión bibliográfica incluye datos estadísticos donde se analiza estudios sobre los porcentajes que han mantenido ambos países, además se distingue sobre las relaciones comerciales viendo sus avances, crisis y crecimiento; la evaluación de los perfiles económicos es de bastante importancia ya que ayuda a conocer cómo cada país independientemente de sostener un acuerdo contribuía a sus exportaciones. Por último, el análisis crítico determina aquellos aspectos en lo que se mantiene una opinión propia referente al tema del artículo.

Importance of accounting in the survival of new microenterprises in Colombia

2023-10-11T14:03:04+00:00

The objective of this document defined some accounting and financial practices that, through a previously validated instrument, were consulted with the aforementioned entrepreneurs and once tabulated and analyzed, it allowed to establish which ones are applied correctly, in addition to that, financial organizations have increased the demand for information for the granting of a loan; whose need is focused on knowing aspects concerning the financial health and sustainability of the company, in such a way that it, by demonstrating solidity and growth prospects, can guarantee its approval and disbursement.

Digital enablers to use digital marketing tools in microenterprises

2023-10-11T14:08:29+00:00

Marketing strategies go far beyond conventional advertising investment. New approaches such as data analytics and artificial intelligence have been developed, helping companies make more informed decisions with less uncertainty. Likewise, digital marketing tools automate promotion, purchase, and loyalty processes, thus allowing faster and more effective responses to customer needs. In order to recognize the digital capabilities of micro-enterprises interested in venturing into digital marketing, this paper focuses on fundamental elements in a conventional digital transformation process and its importance for implementing strategies and actions aimed at facilitating direct contact with actual and potential buyers. Therefore, this work aims to identify conditioning or enabling elements for implementing a digital marketing strategy in micro-enterprises in the Atlantico department. It was carried out through partial results of a broader study that had the purpose of knowing the level of digitalization maturity of the companies. Quantitative and descriptive methodological approaches were applied in this study. This consultation suggests a constant appropriation of technological skills and tools by companies. In turn, these capabilities are integrated with accelerated technological and commercial trends during the pandemic because of the redesign of business models focused on the client.

Foreign trade policy in Colombia: Colombia-Canada free trade agreement

2023-10-11T14:15:51+00:00

This document seeks to demonstrate how the negotiations between Colombia and Canada in a free trade agreement were carried out, showing the reasons why Canada decided to go further into American trade and the advantages and disadvantages that the negotiations offer them. to both countries. On the other hand, each of the stages through which said negotiation was carried out and the dates in which each stage was contemplated is shown, it should be noted, this agreement served for free trade between both countries, as well as labor policies, the quality of products that Canada brought to Colombia, cooperation in the environment, this was one of the points that the North American country emphasized the most.

Colombia-Israel free trade agreement

2023-10-11T14:22:26+00:00

The objective of this work is to investigate the trade agreement between Colombia and Israel, and how it has evolved and impacted the Colombian economy over the years. For this research, we consulted different sources of information that were necessary to prepare this article. The result of all this investigation was satisfactory because it was obtained to obtain the necessary data to create a truthful work and with quality information that can be of help for students or anyone who is interested in the subject. In conclusion, this article highlights the importance that the trade agreement had, has, and will continue to consider for the progress of the economy within Colombia.

The importance of the organization as a administrative function

2023-10-11T14:29:42+00:00

It is highly relevant for companies to achieve their business objectives, success and remain competitive in the market, which depends on how they focus all their efforts through staff and uses of their various resources. The organizational function makes part of the administrative process and represents a fundamental role in a well-defined and socialized organizational structure through all hierarchical levels. It results in effective responsiveness of staff in their respective positions to the tasks assigned. In the same way, when employees have enough clarity of their location, responsibilities within the company, and know-how to interact with the members of their teamwork, this facilitates the interrelation between the different functional areas. Therefore, the fulfillment of the stipulations in the respective planning, giving way to the execution of the other administrative functions, through which the organizations are supported for adequate business management.

Analysis of the background of law 43 of 1990 and its integration with decree 0302 of 2015

2023-10-11T14:35:22+00:00

Law 43 of 1990 is the one that regulates the normative guidelines of a technical and moral nature of the public accountant and formulates the code of ethics that frames the principles with which the public accountant supports his prestige and suitability to give public faith on the record and disclosure of economic facts in a reliable and truthful manner. In this way, the main objective of this research is to analyze the background in which this Law was created and how it is integrated with Decree 0302 of 2015. To do this, a documentary review was carried out through an analysis scientometric that allows collecting and understanding the historical context that gives rise to the law and how the application of Law 43 of 1990 has behaved from its date of issuance to the present, the importance of having a code of ethics and what way Decree 0302 of 2015 is integrated or acts in accordance. The results show that the phenomenon of corruption has been a trigger that leads the community to look for ways to resolve failures and therefore, codes are created that expand the fields of action and prevention.

Training of the public accountant facing the digital era

2023-10-11T14:40:34+00:00

This research article exposes the importance of the role that the future accounting professional has in the current and growing digital revolution, its objective was to analyze the training of the public accountant at the Simón Bolívar University in the face of the digital age. Likewise, the research is non-experimental, which allows evaluating the results obtained from the observation of accounting students, which show the need to adapt training to the digital age. It is concluded that it is pertinent to implement in the university, innovative study methodologies that help the student to develop skills and competencies in digital accounting tools.

Image and social responsibility of the public accountant accredited in the department of Atlantico

2023-10-11T14:47:22+00:00

The objective of this article is to analyze the perception that one has of the image and responsibility that the public accountant should have in front of society. The methodology is explanatory, because it is a type of research whose purpose is to find the reasons or motives for which the events of the phenomenon under study occur, observing the causes and effects that exist, and identifying the circumstances. As a result, we found that professors who are concerned about their image and maintaining it since it gives society a lot to talk about as professionals, as well said earlier in this research, the public accounting profession has been pointed out by many frauds that are has presented in society, given this, the interviewees of the Simón Bolívar university speak to their students about the image and ethics of the public accountant, teaching them how to respect and feel the profession, thus maintaining an image and responsibility before society.

Importance of dimension the implications of the money laundering in the accounting

2023-10-11T14:51:26+00:00

As public accountants, the information that we present and audit must base their compliance with a sense of responsibility where the content of this does not deviate, and the reasonableness of it regarding the reliability of your data, but above all on transparency. In this way, the accounting professional plays a fundamental role in the detection of money laundering, considering article 323 of the penal code where crimes against the financial system are penalized, therefore, the public accountant must be objective in his work applying the established regulations in which criteria must be governed, generally accepted laws to precisely prevent money laundering. To measure the implications of money laundering in accounting, we must be clear that as accountants we receive and transmit information that we generate through multiple skills and duties, among these we find that the accountant is public. For this reason, it should not have any dependency in the execution of its work, and it plays a very important role in the prevention and arrest of money laundering, due to its functions and knowledge within companies. He must decide whether to support and go against his ethical and moral values and help to hide these assets or to denounce and be a person of good that contributes to social welfare.

Preliminares

2023-10-11T13:13:41+00:00