Abstract

PEREZ-GRAU, Samuel. The cultural patterns of the Public Accountant in the application of fair value. Entramado [online]. 2017, vol.13, n.2, pp.110-124. ISSN 1900-3803.  https://doi.org/10.18041/entramado.2017v13n2.26243.

The Colombian mining has acquired an important role in the economy of the country. Despite its relevancy, environmental and social impacts are not insignificant, on the contrary the scope of this deterioration has demanded the adoption of public policies to counteract it. The country is lagging behind in Latin America in environmental policy particularly as regards manage of so called mining environmental liabilities and abandoned, inactive, paralyzed or orphaned mine closure requiring measures to mitigate them or remedy them, in addition to the management of risks of effects both current and future. For a suitable management of these liabilities, it is convenient the design and application of a risk matrix incorporating good mining practices in order to mitigate and prevent further damage to socio-environmental surroundings. This paper seeks to obtain a perspective on the receptiveness of a fair value accounting by the local accounting professional, through data and texts obtained on the perceptions of the Public Accountants in relation to such concept prescribed by IFRS 13. A mixed approach is applied which, In addition to estimating the size of the sample of local accountants to be surveyed, allows one to extract from it another intentional subsample of accountants who function as executives or heads of at least one other accountant, supposedly trained to collect from them, using the GLOBE questionnaire and An in-depth interview, a vision of institutional rationality that distinguishes organizational principles, practices, and symbols. The verification of validity and reliability of the results is achieved through a methodological triangulation of the information obtained in each of the phases of the research. The results reveal ideological positions of the accountants in their theorizations about the interaction between management and accountants in the search for a new construct for fair value accounting, auditors in tune with market values and those of firms in propensities towards The comparison between the opportunities offered by the global world and those of its institutional development. This methodological reflection concludes with the characterization of a historical, economic and cultural logic implied by the adoption of fair value accounting in Colombia.

JEL classification: M41 , D46, C51.

Keywords : Economic value; fair value; institution; institutionalization; cultural dimensions.

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