DOMINIO DEL CONCEPTO DE RESPONSABILIDAD SOBRE LA PRESENTACIÓN FINANCIERA POR LOS ESTUDIANTES DE DOS UNIVERSIDADES DE LA CIUDAD DE CALI

Abstract

This article aims to clarify the concept of responsibility in the preparation, elaboration and presentation of financial statements in companies and their relationship with those in charge of legal representation (administrator) and the public accountant, as well as assess the degree of appropriation of the subject by students of the undergraduate academic programs of Business Administration and Public Accounting of two universities in the city of Santiago de Cali, Colombia.It includes theoretical, normative and conceptual aspects that allow, both the academic community linked to the administrative and economic sciences, and professionals related to business, to understand, comply with the respective regulations and specify the inherent responsibility for this legal requirement. For the assessment of the domain of the subject, surveys were applied to students of said academic programs. The study concludes that the students of the undergraduate programs of Business Administration and Public Accounting of the aforementioned institutions are unaware of or lack clarity regarding their fundamental role in the preparation and presentation of financial statements and the applicable regulatory framework

Keywords

• administrator
• certification of financial statements
• financial statements
• accountability