<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0123-1472</journal-id>
<journal-title><![CDATA[Cuadernos de Contabilidad]]></journal-title>
<abbrev-journal-title><![CDATA[Cuad. Contab.]]></abbrev-journal-title>
<issn>0123-1472</issn>
<publisher>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-14722017000200126</article-id>
<article-id pub-id-type="doi">10.11144/javeriana.cc18-46.cfmr</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La contabilidad financiera como motor de la redefinición de la concepción de empresa]]></article-title>
<article-title xml:lang="en"><![CDATA[Financial Accounting as a Driving Force to Redefine the Conception of Business]]></article-title>
<article-title xml:lang="pt"><![CDATA[A contabilidade financeira como motor da redefinição da concepção de empresa]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pardo-López]]></surname>
<given-names><![CDATA[Steven]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Peña Cortés]]></surname>
<given-names><![CDATA[Ángela Rocio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Institución Universitaria Politécnico Grancolombiano  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Institución Universitaria Politécnico Grancolombiano  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<volume>18</volume>
<numero>46</numero>
<fpage>126</fpage>
<lpage>146</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-14722017000200126&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-14722017000200126&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-14722017000200126&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  El predominio de la financiarización económica ha otorgado prevalencia a un concepto de empresa según el cual el accionista, la gestión financiera y la generación de valor emergen como elementos determinantes de las relaciones entabladas entre los agentes organizacionales. La reproducción de esta concepción en economías que carecen de estructuras financieras robustas constituye el centro de estudio del presente artículo. En este sentido, el trabajo explora el declive del sector industrial y el ascenso del sector financiero en Colombia. Asimismo, se identifica el surgimiento de tensiones entre la realidad organizacional y el ambiente institucional, por cuenta del ascenso de la concepción financiera de la empresa, en detrimento de la concepción orgánica de esta. El estudio concluye que estas tensiones son superadas con la ayuda de un isomorfismo institucional en el que las modernizaciones contables interpretan un papel central, puesto que insertan a la realidad organizacional un conjunto de técnicas y racionalidades afines a actividades especulativas. Códigos JEL: M14, M41]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  The prevalent practice of the business financing has prioritized a business conception whereby the shareholder, financial management and value creation emerge as elements determining the relationship between the organizational agents. The reproduction of such conception in economies lacking strong financial structures then becomes the focus of this study. In this vein, this work explores the decline of the industrial sector and the rise of the financial sector in Colombia. Additionally, this work identifies the emerging tensions between the organizational reality and the institutional environment due to the rise of the business financial conception at the expense of the business organic conception. The study concludes that theses tensions can be overcome by using an institutional isomorphism in which the international accounting upgrades will play a central role. These upgrades will bring into the organizational reality a set of techniques and rationalities related to speculative activities.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo  A predominância da financierização econômica tem dado prevalência para um conceito de empresa segundo o qual o acionista, a gestão financeira e a geração de valor emergem como elementos determinantes dos relacionamentos estabelecidos entre os agentes organizacionais. A reprodução desta concepção em economias que carecem de estruturas financeiras robustas constitui o centro de estudo do presente artigo. Nesse sentido, o trabalho explora o declínio do setor industrial e a ascensão do setor financeiro na Colômbia. Mesmo assim, identifica-se o surgimento de tensões entre a realidade organizacional e o ambiente institucional, devido a ascensão da concepção financeira da empresa, em detrimento da concepção orgânica dela. O estudo conclui que tais tensões são superadas com ajuda de um isomorfismo institucional em que as modernizações contáveis interpretam um papel central, pois inserem à realidade organizacional um conjunto de técnicas e racionalidades afins com atividades especulativas.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Empresa financiera]]></kwd>
<kwd lng="es"><![CDATA[empresa orgánica]]></kwd>
<kwd lng="es"><![CDATA[riesgo]]></kwd>
<kwd lng="es"><![CDATA[control]]></kwd>
<kwd lng="es"><![CDATA[isomorfismo]]></kwd>
<kwd lng="en"><![CDATA[financial business]]></kwd>
<kwd lng="en"><![CDATA[organic business]]></kwd>
<kwd lng="en"><![CDATA[risk]]></kwd>
<kwd lng="en"><![CDATA[control]]></kwd>
<kwd lng="en"><![CDATA[isomorphism]]></kwd>
<kwd lng="pt"><![CDATA[Empresa financeira]]></kwd>
<kwd lng="pt"><![CDATA[empresa orgânica]]></kwd>
<kwd lng="pt"><![CDATA[risco]]></kwd>
<kwd lng="pt"><![CDATA[controle]]></kwd>
<kwd lng="pt"><![CDATA[isomorfismo]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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