Faculty of Economics

Z7_NQ5E12C0LOF160QDKRNCOGGJA1

Research group

Spanish

Research and Consulting Group

Academic Unit: Faculty of Economics

Colombian Ministry of Science

A

Call

894 GrupLAC

OECD

Area

Social sciences

Subarea

Economics and business

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Strategic Focus

We are a human group that generates, disseminates and applies accounting knowledge to meet the needs of the region. Therefore, we work mainly in research and expert advice to meet the needs of business and governmental sectors. We intend to be a representative group of the accounting discipline and profession at a national and international level.

Research Lines and/or Areas

Analysis of tax processes.
International accounting characterization.
Accounting and finances.
Accounting and public resources.
Internal control.
Costs and Management Accounting.
Regulatory developments.
Accounting education.
Audit processes.
Statutory audit.
Accounting technology.
Accounting theory.

Sustainable Development Goals (SDGs)

Group Coordinator

Carlos Eduardo Castaño Rios, MSc

PhD in Accounting Sciences.

Universidad de los Andes, Colombia.

Coordinator's Email

eduardo.castano@udea.edu.co

Research Group Email

grupogicco@udea.edu.co

Scientific Cooperation

Collaborative Relationships

Universidad de Valencia (Spain) for diploma courses.
PhD in Accounting.
Secretariat of Citizen Participation of the Mayor's Office of Medellin for conducting seminars on social control.
Colombian Association of Public Accounting Faculties (ASFACOP) for improving quality of accounting training.

Academic cooperation agreement of Public Accounting Programs for interinstitutional support.
ENTerritorio for fund audits.
Universidad Nacional de Colombia for fund audits.
Governor’s Office of Antioquia for NIC-SP.

Highlighted Projects

“Corporate reporting in Colombia and Latin America as an accountability mechanism”.
“Estimation of the cost of water use in reservoirs for the generation of hydroelectricity as a determining variable for decision-making”.
“Cultura Contable Ciudadana — CCC (Citizen Accounting Culture) for the fight against corruption: training of 3Cs literacy educators”.
“Accounting and financial management in MSMEs”.

Key Research Findings

Booklet "Cultura Contable Ciudadana” (Citizen Accounting Culture; 2019). ISBN: 978-958-559-633-7.
Caminos contables: problemas y metodologías para el desarrollo de la investigación (Accounting paths: Problems and methodologies for the development of research; 2016). ISBN: 978-958-894-728-0.
Book "Costeo basado en actividades ABC-Gestión basada en actividades ABM” (Activity-Based Costing ABC- Activity-Based Management ABM; 2013). ISBN: 978-958-771-008-3.
Event "Assessment of corporate accountability practices” (2019).

Services and/or Products Portfolio

Financial diagnosis situation.
Financial planning and value-based management.
Financial assessment of projects and business valuation.
Cost management.
Formulation of pedagogical, curricular, and didactic proposals in Public Accounting programs.
Implementation and monitoring of IFRS-IPSAS.
Public sector accounting and finances.
Preparation and presentation of corporate reports (Annual, Sustainability, and Integrated Reports).
-Development of financial models for decision-making.
-Accounting internal audit, International Standards forAuditing and Assurance, Sarlaft.
Technical, administrative, and financial audits.
MIPG design, implementation, and assessment.
Tax management and strengthening of public finances.