RESUMEN El presente artículo plantea la importancia de la información contable en todo el proceso de globalización que vive el mundo moderno. Inicia con un breve recorrido histórico por los principales elementos que identifican el proceso de globalización y sus implicaciones, hasta el abordaje del rápido tren de la tecnología que ha logrado potenciarlo en un nuevo mundo sin fronteras, centrado ahora en actividades de cooperación internacional para satisfacer las necesidades de los distintos actores del proceso económico. Se plantea el surgimiento de lo que se conoce como «Globalización Financiera» y, en consecuencia, «Globalización Contable», y en este escenario, cómo la disciplina contable, en desarrollo de su responsabilidad social, Accountability, ha evolucionado y se ha venido transformando en función de las necesidades de información del hombre para permitirle, en cada entorno y momento, adoptar las decisiones económicas y financieras más adecuadas para la continuidad de los negocios en un ambiente de confianza en el nuevo contexto globalizado. Para lograrlo es preciso avanzar en el proceso de armonización hacia unos estándares. internacionales de calidad de la información contable, proceso del cual Colombia no puede ser ajena frente a las exigenciasde los mercados internacionales. ABSTRACT This article emphasises the importance of accounting information in the globalization process which is taking place in the world today. It begins with a brief historical journey through the main aspects that characterize the globalization process and its implications, finally boarding the express train of technology, which has projected it into a new world with no frontiers, focused now on international cooperation which is aimed at satisfying the needs of the different players in the economic process. It presents the emergence of what is referred to as financial globalization, and consequently, accounting globalization, and in this setting, accountability is presented as an accounting discipline in the process of developing its own social esponsibility. This has been evolving and changing in step with man’s needs for information, to enable him to take the appropriate financial and economic decisions in any environment and at any time, to carry on his business in an atmosphere of trust in a new global context. To achieve this, it is necessary to continue aiming for international quality standards for accounting information, a process in which Colombia must be involved.
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Length: 34 Date of creation: 31 Oct 2005 Date of revision: Handle: RePEc:col:000097:003144
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