Colombian Journal of Accounting - ASFACOP

Lean Accounting: A Strategic Tool for Operational Efficiency in Industrial Environments

Carlos Andrés González Cortés — Thu, 10 Apr 2025 00:00:00 +0000

In an increasingly competitive industrial context, operational efficiency has become a key factor for the sustainability of organizations. However, traditional cost accounting systems present limitations in adapting to dynamic environments focused on continuous improvement. This article explores the Lean Accounting approach as a strategic tool that aligns accounting functions with the principles of Lean thinking, enabling more agile and value-centered decision-making. Through a theoretical review and a comparative analysis between traditional and Lean accounting models, the operational benefits of adopting practices such as value stream costing, simplified report visualization, and the elimination of non-value-added accounting activities are identified. The new role of the accountant as an active agent in continuous improvement processes is highlighted, along with the challenges organizations face when implementing this approach. The results suggest that Lean Accounting not only enhances financial transparency but also boosts industrial efficiency and competitiveness from a holistic perspective.

Artificial Intelligence in Accounting Research Lines

Nancy H. Guzmán Ortiz — Thu, 10 Apr 2025 00:00:00 +0000

From the research frameworks, accounting anthologies refer to accounting as the moral science within the social sciences of management, therefore they are oriented to strategic objectives to generate social well-being, with a knowledge committed to social efficiency that values and measures the economic, social, environmental and technological performance of organizations. The accounting culture that reveals the truth of patrimonial wealth with deep-rooted moral principles of the common good and a vigorous prudence that safeguards the public interest and accountability with probity in society. The concept of the antonomasia of the 4th industrial revolution is irreversible, where accounting behavior must be enriched with skills, abilities, technologies and the use of artificial intelligence to optimally increase competitiveness between the quantitative and qualitative in search of the optimal balance between automation, communication, sustainability, adaptability that for the accounting research lines are that efficient and effective conversation for making patrimonial decisions that contribute to economic growth supported by efficiency and artificial intelligence processes so that social science such as accounting that is born, published and gives accounts is the first to attend with successes to past things, prevent things to come with probity, and prudence.

Artificial Intelligence in Accounting Research Lines

Hector Nigro — Thu, 31 Jul 2025 00:00:00 +0000

The digital transformation has deeply impacted accounting practices, particularly in the field of forensic accounting. This article examines the role of digital tools applied to the detection of financial fraud, such as big data analysis, automated audit software, artificial intelligence, and blockchain technology. It addresses the main types of financial fraud, presents real and simulated case studies, and analyzes the ethical and professional challenges associated with these new methodologies. The findings show that digitalization not only increases efficiency and accuracy in audits but also redefines the skillset required for the modern forensic accountant. It is concluded that the critical and ethical integration of these technologies is essential to ensure transparency, traceability, and trust in modern accounting processes.

Main Obstacles Faced by SMEs in Implementing an Internal Control System in the City of Barranquilla

Thu, 31 Jul 2025 00:00:00 +0000

This research focused on the obstacles that small and medium-sized enterprises (SMEs) face when implementing an internal control system based on the COSO ERM 2023 model, as a process transformation proposal is required to support value creation within the company. In this context, the main challenges encountered by SMEs in the city of Barranquilla in adopting an internal control system were identified and analyzed. Likewise, by listing the most common obstacles SMEs face under the COSO framework, the study examined the causes and consequences of each barrier, taking into account accounting, financial, organizational, and cultural aspects. Subsequently, a strategy and recommendations are proposed to help SMEs in Barranquilla overcome these challenges and effectively implement an internal control system based on the COSO ERM 2023 framework. In conclusion, the findings highlight the importance of applying an internal control system aligned with the COSO ERM III model in Barranquilla's SMEs. As a solution, the study proposes an adapted internal control system model for less complex enterprises (CIEM), which would strengthen risk management and contribute to value creation in these organizations.

Relationship between Internal Control and Payroll Management in a Hydraulic Institution

Helga Stefani Cuneo Bossio — Thu, 31 Jul 2025 00:00:00 +0000

The present work, aligned in the ideology of integrity against corruption, has as its main objective to determine the relationship between internal control and payroll management in a hydraulic institution that regulates irrigation for agricultural purposes. The methodology corresponds to a non-experimental, quantitative, correlational study, information from 30 collaborators of the institution through the application of a structured questionnaire. The main result revealed a Spearman Rho coefficient of r=0.641, p <0.05, appreciating a considerable positive correlation range. In conclusion, the existence of a significant relationship between internal control and payroll management was corroborated, recommending that the hydraulic institution apply professional skepticism, in accordance with ISA 240, among other exhaustive, precise, expeditious and automated monitoring actions during the processing of remuneration data.

Financial Education: An economic solution for the growth of associations

Tue, 13 May 2025 01:25:55 +0000

The lack of financial education has a great impact in Colombia, since it is a country where there is a large vulnerable population and the financial effects that are governed by it, based on this premise, such impact will be analyzed from the point of view of the informal sector with the members of the UGTI union (general union of independent workers and informal economy) in the period from the first half of the year 2025, where important objectives and variables will be taken into account to clearly foresee what the financial effects were. The development of this research allowed us to establish that the lack of easy access to financial education produces a great impact on the economic life of this most vulnerable population in terms of financial systems and informal credits such as drop-by-drop loans and their use with the members of the union in the city of Ipiales.

Accounting Education in the Digital Age: Challenges and Strategies for Post-Pandemic University Training

Diego Andres Calderon Bogota — Sat, 17 May 2025 00:00:00 +0000

Accounting education is undergoing a profound transformation driven by digitalization and accelerated by the COVID-19 pandemic. This article analyzes the main challenges faced by universities in training public accountants in a virtualized environment, as well as the pedagogical and technological strategies being implemented to ensure a comprehensive, ethical education that is aligned with the demands of today’s professional landscape. Topics such as digital gaps, the integration of technological competencies, active learning mediated by ICT, and the need to rethink the accounting curriculum are discussed. Finally, lines of action are proposed to strengthen the quality and relevance of accounting education in the post-pandemic era.

Accounting Education in the Digital Age: Challenges and Strategies for Post-Pandemic University Training

Leonardo Ruiz Mendoza — Thu, 22 May 2025 00:00:00 +0000

This article analyzes how Colombian companies in the mining and energy sector are incorporating environmental accounting into their disclosure practices, particularly in relation to the Sustainable Development Goals (SDGs). It examines the use of environmental indicators in financial and sustainability reports, in light of the Global Reporting Initiative (GRI) Standards and IAS 37, which regulates provisions, contingent liabilities, and contingent assets. The study concludes that, although there have been significant advances, challenges remain in terms of transparency, comparability, and alignment with the SDGs.

Blockchain and Accounting: a reflection on their interrelationship

Emerson Maturana Murillo — Thu, 31 Jul 2025 00:00:00 +0000

In today's digital era, blockchain technology has emerged as a disruptive innovation with the potential to profoundly transform the field of accounting. This article explores the interrelationship between blockchain and accounting, analyzing how this technology can redefine traditional accounting processes. Initially conceived for cryptocurrencies, blockchain offers unique features such as decentralization, transparency, immutability, and security through advanced cryptography. These features not only promise to improve operational efficiency and audit accuracy but also reduce errors and fraud, which are crucial for the integrity of financial records. Additionally, the article explores the prospects of this emerging technology, considering both challenges and opportunities.

Treasury management: key to improving liquidity in baking companies

Karen Yolanda Montoya Apaza — Thu, 29 May 2025 00:04:59 +0000

This article explores how to develop treasury management strategies to improve liquidity in baking companies. Using a quantitative, non-experimental, and cross-sectional methodology, the sample consisted of 30 workers and a census sample. The data collection technique used was a survey, and the instrument used was a questionnaire. The study concluded that there is a significant, positive relationship between treasury management and liquidity in baking companies. The high estimate found indicates that proper management of cash and financial resources directly influences these companies' ability to maintain constant liquidity, which is essential for their operation and financial stability.

Colombian Journal of Accounting - ASFACOP

﻿﻿Lean Accounting: A Strategic Tool for Operational Efficiency in Industrial Environments

Artificial Intelligence in Accounting Research Lines

Artificial Intelligence in Accounting Research Lines

Main Obstacles Faced by SMEs in Implementing an Internal Control System in the City of Barranquilla

Relationship between Internal Control and Payroll Management in a Hydraulic Institution

Financial Education: An economic solution for the growth of associations

Accounting Education in the Digital Age: Challenges and Strategies for Post-Pandemic University Training

Accounting Education in the Digital Age: Challenges and Strategies for Post-Pandemic University Training

Blockchain and Accounting: a reflection on their interrelationship

Treasury management: key to improving liquidity in baking companies

Lean Accounting: A Strategic Tool for Operational Efficiency in Industrial Environments