Tendencias actuales en la práctica contable: Un análisis multidimensional del rol del contador público
Esta investigación analiza la contribución del Reporte Integrado (IR) a la creación de valor sostenible en las organizaciones, revisando la literatura entre 2013 y 2024 y enfocándose en los seis capitales definidos por el marco del IR: financiero, físico, intelectual, humano, social y natural. Los r...
- Autores:
-
González Bueno, Jairo
Terraza Castillo, Flor María
Rueda Barrios, Gladys
Gelvez Rodríguez, Ingrid Paola
Méndez Silva, Wendy Yurani
Reyes Maldonado, Nydia Marcela
Guerrero Rojas, Yudy Juliana
Angarita Vargas, Diego Andrés
Velasco Arciniegas, Juan Manuel
Oyola Moreno, Carlos Alberto
Gómez Meneses, Fabio Enrique
Lozano López, Ángela Yiceni
Oyola Lozano, David Santiago
Oyola Lozano, Carlos Daniel
Palomino Velázquez, Ángela Patricia
Liévano Rubio, Mónica del Pilar
Quijano Monroy, Lynda Juliet
- Tipo de recurso:
- Book
- Fecha de publicación:
- 2025
- Institución:
- Universidad Autónoma de Bucaramanga - UNAB
- Repositorio:
- Repositorio UNAB
- Idioma:
- spa
- OAI Identifier:
- oai:repository.unab.edu.co:20.500.12749/31009
- Acceso en línea:
- http://hdl.handle.net/20.500.12749/31009
- Palabra clave:
- Reporte integrado
Creación de valor
Múltiples capitales
Transparencia corporativa
Sostenibilidad
Responsabilidad social
Integrated report
Value creation
Multiple capitals
Corporate transparency
Sustainability
Social responsibility
- Rights
- License
- http://creativecommons.org/licenses/by-nc-nd/2.5/co/
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| dc.title.spa.fl_str_mv |
Tendencias actuales en la práctica contable: Un análisis multidimensional del rol del contador público |
| dc.title.alternative.spa.fl_str_mv |
Current trends in accounting practice: A multidimensional analysis of the role of the public accountant |
| title |
Tendencias actuales en la práctica contable: Un análisis multidimensional del rol del contador público |
| spellingShingle |
Tendencias actuales en la práctica contable: Un análisis multidimensional del rol del contador público Reporte integrado Creación de valor Múltiples capitales Transparencia corporativa Sostenibilidad Responsabilidad social Integrated report Value creation Multiple capitals Corporate transparency Sustainability Social responsibility |
| title_short |
Tendencias actuales en la práctica contable: Un análisis multidimensional del rol del contador público |
| title_full |
Tendencias actuales en la práctica contable: Un análisis multidimensional del rol del contador público |
| title_fullStr |
Tendencias actuales en la práctica contable: Un análisis multidimensional del rol del contador público |
| title_full_unstemmed |
Tendencias actuales en la práctica contable: Un análisis multidimensional del rol del contador público |
| title_sort |
Tendencias actuales en la práctica contable: Un análisis multidimensional del rol del contador público |
| dc.creator.fl_str_mv |
González Bueno, Jairo Terraza Castillo, Flor María Rueda Barrios, Gladys Gelvez Rodríguez, Ingrid Paola Méndez Silva, Wendy Yurani Reyes Maldonado, Nydia Marcela Guerrero Rojas, Yudy Juliana Angarita Vargas, Diego Andrés Velasco Arciniegas, Juan Manuel Oyola Moreno, Carlos Alberto Gómez Meneses, Fabio Enrique Lozano López, Ángela Yiceni Oyola Lozano, David Santiago Oyola Lozano, Carlos Daniel Palomino Velázquez, Ángela Patricia Liévano Rubio, Mónica del Pilar Quijano Monroy, Lynda Juliet |
| dc.contributor.author.none.fl_str_mv |
González Bueno, Jairo Terraza Castillo, Flor María Rueda Barrios, Gladys Gelvez Rodríguez, Ingrid Paola Méndez Silva, Wendy Yurani Reyes Maldonado, Nydia Marcela Guerrero Rojas, Yudy Juliana Angarita Vargas, Diego Andrés Velasco Arciniegas, Juan Manuel Oyola Moreno, Carlos Alberto Gómez Meneses, Fabio Enrique Lozano López, Ángela Yiceni Oyola Lozano, David Santiago Oyola Lozano, Carlos Daniel Palomino Velázquez, Ángela Patricia Liévano Rubio, Mónica del Pilar Quijano Monroy, Lynda Juliet |
| dc.contributor.editor.none.fl_str_mv |
González Bueno, Jairo Chaparro García, Fernando |
| dc.contributor.cvlac.spa.fl_str_mv |
González Bueno, Jairo [0001549104] Terraza Castillo, Flor María [0002162871] Rueda Barrios, Gladys [0001282727] Gelvez Rodríguez, Ingrid Paola [0002203896] Reyes Maldonado, Nydia Marcela [1009532] Angarita Vargas, Diego Andrés [0002074647] Oyola Moreno, Carlos Alberto [0001433151] Gómez Meneses, Fabio Enrique [0000509965] Lozano López, Ángela Yiceni [0002380364] Oyola Lozano, David Santiago [0002190159] Palomino Velázquez, Ángela Patricia [0001925668] Liévano Rubio, Mónica del Pilar [0002311974] Quijano Monroy, Lynda Juliet [0002114503] |
| dc.contributor.googlescholar.spa.fl_str_mv |
Terraza Castillo, Flor María [es&oi=ao] Reyes Maldonado, Nydia Marcela [tppW8JkAAAAJ] Oyola Moreno, Carlos Alberto [es&oi=ao] Gómez Meneses, Fabio Enrique [es&oi=ao] |
| dc.contributor.orcid.spa.fl_str_mv |
González Bueno, Jairo [0000-0002-5896-094X] Terraza Castillo, Flor María [0009-0001-8573-8607] Rueda Barrios, Gladys [0000-0002-8344-2722] Gelvez Rodríguez, Ingrid Paola [0009-0004-1648-5759] Reyes Maldonado, Nydia Marcela [000003-4401-09320-0] Guerrero Rojas, Yudy Juliana [0000-0003-2478-0390] Velasco Arciniegas, Juan Manuel [0000-0003-3206-1759] Oyola Moreno, Carlos Alberto [0000-0003-4259-1120] Gómez Meneses, Fabio Enrique [0000-0002-7234-6639] Palomino Velázquez, Ángela Patricia [0009-0006-2497-8785] Quijano Monroy, Lynda Juliet [0009-0006-6571-978X] |
| dc.contributor.researchgate.spa.fl_str_mv |
González Bueno, Jairo [Jairo-Gonzalez-Bueno] Reyes Maldonado, Nydia Marcela [NYDIA%20MARCELA%20REYES%20MALDONADO] |
| dc.contributor.apolounab.spa.fl_str_mv |
González Bueno, Jairo [jairo-alexander-gonzalez-bueno] Terraza Castillo, Flor María [flor-maria-fernanda-terraza-castillo-2] Reyes Maldonado, Nydia Marcela [nydia-marcela-reyes-maldonado] Oyola Moreno, Carlos Alberto [carlos-alberto-oyola-moreno] Liévano Rubio, Mónica del Pilar [monica-del-pilar-lievano-rubio] Quijano Monroy, Lynda Juliet [lynda-juliet-quijano-monroy-2] |
| dc.subject.spa.fl_str_mv |
Reporte integrado Creación de valor Múltiples capitales Transparencia corporativa Sostenibilidad Responsabilidad social |
| topic |
Reporte integrado Creación de valor Múltiples capitales Transparencia corporativa Sostenibilidad Responsabilidad social Integrated report Value creation Multiple capitals Corporate transparency Sustainability Social responsibility |
| dc.subject.keywords.spa.fl_str_mv |
Integrated report Value creation Multiple capitals Corporate transparency Sustainability Social responsibility |
| description |
Esta investigación analiza la contribución del Reporte Integrado (IR) a la creación de valor sostenible en las organizaciones, revisando la literatura entre 2013 y 2024 y enfocándose en los seis capitales definidos por el marco del IR: financiero, físico, intelectual, humano, social y natural. Los resultados indican que el IR facilita la creación de valor en mercados con marcos regulatorios sólidos, como en Sudáfrica, donde su adopción obligatoria ha mejorado la planificación a largo plazo y la atracción de inversiones. En contraste, en mercados donde el IR es voluntario, su impacto es más limitado, especialmente en empresas con altos niveles de transparencia preexistente. El capital intelectual destaca como el más estudiado, subrayando su relevancia en la economía del conocimiento, aunque la falta de enfoques normativos consistentes limita la calidad y precisión de las divulgaciones. Además, la ausencia de estudios sobre los capitales físico y natural evidencia una brecha crítica en la literatura, particularmente en un contexto global que exige una mayor sostenibilidad. La mayoría de los estudios se han centrado en mercados desarrollados, lo que resalta la necesidad de ampliar la investigación a economías emergentes, como América Latina, donde el IR podría mejorar la transparencia, atraer inversión y contribuir al crecimiento económico sostenible. |
| publishDate |
2025 |
| dc.date.accessioned.none.fl_str_mv |
2025-08-27T22:59:42Z |
| dc.date.available.none.fl_str_mv |
2025-08-27T22:59:42Z |
| dc.date.issued.none.fl_str_mv |
2025 |
| dc.type.driver.none.fl_str_mv |
info:eu-repo/semantics/book |
| dc.type.local.spa.fl_str_mv |
Libro |
| dc.type.coar.none.fl_str_mv |
http://purl.org/coar/resource_type/c_2f33 |
| dc.type.hasversion.none.fl_str_mv |
info:eu-repo/semantics/acceptedVersion |
| dc.type.redcol.none.fl_str_mv |
http://purl.org/redcol/resource_type/CBook |
| format |
http://purl.org/coar/resource_type/c_2f33 |
| status_str |
acceptedVersion |
| dc.identifier.isbn.spa.fl_str_mv |
978-958-792-917-1 |
| dc.identifier.uri.none.fl_str_mv |
http://hdl.handle.net/20.500.12749/31009 |
| dc.identifier.instname.spa.fl_str_mv |
instname:Universidad Autónoma de Bucaramanga - UNAB |
| dc.identifier.reponame.spa.fl_str_mv |
reponame:Repositorio Institucional UNAB |
| dc.identifier.repourl.spa.fl_str_mv |
repourl:https://repository.unab.edu.co |
| identifier_str_mv |
978-958-792-917-1 instname:Universidad Autónoma de Bucaramanga - UNAB reponame:Repositorio Institucional UNAB repourl:https://repository.unab.edu.co |
| url |
http://hdl.handle.net/20.500.12749/31009 |
| dc.language.iso.spa.fl_str_mv |
spa |
| language |
spa |
| dc.relation.references.spa.fl_str_mv |
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(2020). “Firm Value and Integrated Reporting Quality of South African Listed Firms”. In Academy of Strategic Management Journal, 19(1), 1939-6104. Allied Business Academies. https://ir.unilag.edu. ng/handle/123456789/10897 Nicolò, G., Zanellato, G., Manes-Rossi, F. & Tiron-Tudor, A. (2019). “Beyond Financial Reporting : Integrated Reporting and its determinants : Evidence from the context of European state-owned enterprises”. Financial Reporting, 2, 43-72. https://doi.org/10.3280/FR2019-002003 Obeng, V. A., Ahmed, K. & Cahan, S. F. (2021). “Integrated Reporting and Agency Costs: International Evidence from Voluntary Adopters”. European Accounting Review, 30(4), 645-674. https://doi.org/10.1080/09638180.2020.1805342 Obeng, V. A., Ahmed, K. & Miglani, S. (2020). “Integrated reporting and earnings quality: The moderating effect of agency costs”. Pacific-Basin Finance Journal, 60, 101285. https://doi.org/10.1016/J.PACFIN.2020.101285 Olarewaju, O. M. & Msomi, T. S. (2021). “Intellectual capital and financial performance of South African development community’s general insurance companies”. Heliyon, 7(4), e06712. https://doi.org/10.1016/J.HELIYON.2021.E06712 Omran, M., Ramdhony, D., Mooneeapen, O. & Nursimloo, V. (2021). “Integrated reporting and board characteristics: evidence from top Australian listed companies”. Journal of Applied Accounting Research, 22(4), 732-758. https:// doi.org/10.1108/JAAR-04-2020-0077/FULL/XML Orens, R. & Lybaert, N. (2013). “Disclosure of non-financial information: Relevant to financial analysts?”. Review of Business and Economic Literature, 58(4), 375-405. Perego, P., Kennedy, S. & Whiteman, G. (2016). “A lot of icing but little cake? Taking integrated reporting forward”. Journal of Cleaner Production, 136, 53-64. https://doi.org/10.1016/J.JCLEPRO.2016.01.106 Pigatto, G., Cinquini, L., Dumay, J. & Tenucci, A. (2023). “A critical reflection on voluntary corporate non-financial and sustainability reporting and disclosure: lessons learnt from two case studies on integrated reporting”. Journal of Accounting and Organizational Change, 19(2), 250-278. https://doi.org/10.1108/JAOC-03-2022-0055/FULL/PDF Raimo, N., Ricciardelli, A., Rubino, M. & Vitolla, F. (2020). “Factors affecting human capital disclosure in an integrated reporting perspective”. Measuring Business Excellence, 24(4), 575-592. https://doi.org/10.1108/MBE-05-2020-0082/ FULL/XML Reilly, A. H. & Hynan, K. A. (2014). “Corporate communication, sustainability, and social media: It’s not easy (really) being green”. Business Horizons, 57(6), 747-758. https://doi.org/10.1016/J.BUSHOR.2014.07.008 Rensburg, R. & Botha, E. (2014). “Is Integrated Reporting the silver bullet of financial communication? A stakeholder perspective from South Africa”. Public Relations Review, 40(2), 144-152. https://doi.org/10.1016/J.PUBREV.2013.11.016 Ribeiro, C. de M. de A., Ezequiel, F., Pérez Zotes, L., & Vieira Neto, J. (2024). “Nonfinancial value creation of integrated reporting”. Journal of Financial Reporting and Accounting, 22(3), 677-700. https://doi.org/10.1108/ JFRA-10-2021-0332/FULL/XML Rimmel, G., Baboukardos, D. & Jonäll, K. (2017). “Revival of the fittest?: Intellectual capital in Swedish companies”. In The Routledge Companion to Intellectual Capital (pp. 347–364). Taylor and Francis. Rinaldi, L., Unerman, J. & De Villiers, C. (2018). “Evaluating the integrated reporting journey: insights, gaps and agendas for future research”. Accounting, Auditing and Accountability Journal, 31(5), 1294-1318. https://doi. org/10.1108/AAAJ-04-2018-3446/FULL/XML Robertson, F. A. & Samy, M. (2015). “Factors affecting the diffusion of integrated reporting – A UK FTSE 100 perspective”. Sustainability Accounting, Management and Policy Journal, 6(2), 190-223. https://doi.org/10.1108/ SAMPJ-07-2014-0044/FULL/XML Rowbottom, N. & Locke, J. (2016). “The emergence of <IR>”. Accounting and Business Research, 46(1), 83-115. https:// doi.org/10.1080/00014788.2015.1029867 Saeudy, M. & Hussainey, K. (2023). “Emergent themes of social and environmental reporting in the UK retail banks”. International Journal of Business Governance and Ethics, 17(4), 416-442. https://doi.org/10.1504/IJBGE.2023.132080 Salvi, A., Vitolla, F., Giakoumelou, A., Raimo, N. & Rubino, M. (2020). “Intellectual capital disclosure in integrated reports: The effect on firm value”. Technological Forecasting and Social Change, 160, 120228. https://doi.org/ 10.1016/J.TECHFORE.2020.120228 Santis, S., Bianchi, M., Incollingo, A. & Bisogno, M. (2018). “Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis”. Sustainability 2019, 11(1), 62. https://doi.org/10.3390/SU11010062 Santos, A. Dos, Marçal, V., Neumann, M., Letícia, S., Sanches, R. & Dias Fantinel, L. (2022). “Integrated Reporting and Value Creation: the Semantics of the Fundamental Concept of Integrated Reporting”. Organizações & Sociedade, 29(102), 449-480. https://doi.org/10.1590/1984-92302022V29N0021EN Schaltegger, S., Hörisch, J. & Freeman, R. E. (2017). “Business Cases for Sustainability: A Stakeholder Theory Perspective”. Organization & Environment Forthcoming, 32(3), 191-212. https://doi.org/10.1177/1086026617722882 Scheyvens, R., Banks, G. & Hughes, E. (2016). “The Private Sector and the SDGs: The Need to Move Beyond «Business as Usual»”. Sustainable Development, 24(6), 371-382. https://doi.org/10.1002/SD.1623 Singh, N., Skae, F. O. & Pearse, N. J. (2022). “Systems Thinking and Integrated Thinking for Integrated Reporting”. European Conference on Management Leadership and Governance, 18(1), 373-381. https://doi.org/10.34190/ ECMLG.18.1.684 Solomon, J. (2013). Corporate Governance and Accountability (4th Edition). Wiley. Steyn, M. (2014). “Organisational benefits and implementation challenges of mandatory integrated reporting: Perspectives of senior executives at South African listed companies”. Sustainability Accounting, Management and Policy Journal, 5(4), 476-503. https://doi.org/10.1108/SAMPJ-11-2013-0052/FULL/PDF Stubbs, W. & Higgins, C. (2014). “Integrated reporting and internal mechanisms of change”. Accounting, Auditing and Accountability Journal, 27(7), 1068-1089. https://doi.org/10.1108/AAAJ-03-2013-1279/FULL/XML Sumit, L. (2015). “Exploring the Transition to Integrated Reporting Through a Practice Lens: An Australian Customer Owned Bank Perspective”. Journal of Business Ethics, 129(3), 585-598. https://www.jstor.org/stable/24702961 Thomson, I. (2015). “«But does sustainability need capitalism or an integrated report» a commentary on «The International Integrated Reporting Council: A story of failure» by Flower, J.”. Critical Perspectives on Accounting, 27, 18-22. https://doi.org/10.1016/J.CPA.2014.07.003 Tonelli, A., Rizzato, F., Busso, D. & Devalle, A. (2024). “Integrating intellectual capital disclosure in an integrated thinking perspective”. Journal of Intellectual Capital, 25(2-3), 588-612. https://doi.org/10.1108/JIC-07-2023-0168/ FULL/XML UN (2015). Transforming our world: the 2030 Agenda for Sustainable Development. https://sdgs.un.org/2030agenda Uzule, K., Zarina, V. & Shina, I. (2024). “Fostering performance management by identifying key performance indicators for human capital in integrated reporting”. Business: Theory and Practice, 25(2), 420-433. https://doi. org/10.3846/BTP.2024.21351 VRF (2020). Frequently Asked Questions. https://sasb.ifrs.org/wp-content/uploads/2020/12/FAQs-IIRC-SASB-FINALWeb. pdf Wahl, A., Charifzadeh, M. & Diefenbach, F. (2020). “Voluntary Adopters of Integrated Reporting – Evidence on Forecast Accuracy and Firm Value”. Business Strategy and the Environment, 29(6), 2542-2556. https://doi.org/10.1002/ BSE.2519 Wernerfelt, B. (1984). “A resource-based view of the firm”. Strategic Management Journal, 5(2), 171-180. https:// doi.org/10.1002/SMJ.4250050207 Yanagi, R. (2018). “Corporate governance and value creation in Japan: Prescriptions for boosting ROE”. In Corporate Governance and Value Creation in Japan: Prescriptions for Boosting ROE. Springer Singapore. https://doi. org/10.1007/978-981-10-8503-1/COVER Yigit, F. (2021). “The Driving Force of Market Value and Financial Performance in Knowledge-Based Business Environment: Intellectual Capital”. In H. Dincer & S. Yüksel (eds.), Management Strategies to Survive in a Competitive Environment. Contributions to Management Science (pp. 47-59). Springer, Cham. |
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González Bueno, Jairo516d9cd2-dac0-49e0-8a7c-557e8ee0b6d8Terraza Castillo, Flor María1a6ad7a1-22ce-4daa-b049-e8d0a5be589fRueda Barrios, Gladys7b26202f-da46-4bb8-9131-a4f92865b1b0Gelvez Rodríguez, Ingrid Paolaabaf1983-442a-42bd-a798-0320b21e78b1Méndez Silva, Wendy Yurani4bdcb636-5220-4749-8860-446ef995746aReyes Maldonado, Nydia Marcela8a8ee157-61f4-478a-bc61-efef15493f81Guerrero Rojas, Yudy Julianaa0d21553-30a7-436b-885d-e869465545e4Angarita Vargas, Diego Andrés1cedb649-eac3-4e1f-95eb-f56f579dccd5Velasco Arciniegas, Juan Manuel9a0046ab-934b-42d7-a92b-08d696d6f9a0Oyola Moreno, Carlos Alberto67cb5a78-bcc0-429d-aa8f-09a99448d7ffGómez Meneses, Fabio Enriqued0acecaa-e85d-421f-8c26-aec6a22a5c3aLozano López, Ángela Yiceni49739d57-841b-44ac-8400-c95cba902a82Oyola Lozano, David Santiagobab95ce6-64fb-4afd-8946-dd5dbad7bd36Oyola Lozano, Carlos Daniel6b65315e-475a-4c36-9bdd-7fad8a92b3cfPalomino Velázquez, Ángela Patricia105e059d-38ef-4c83-ac94-9baa1864a6aaLiévano Rubio, Mónica del Pilar0bc1ec1f-f626-446d-a9d0-95f60d0aa1b5Quijano Monroy, Lynda Julietb4d269e0-c83c-4990-bcb1-6c1946a59fb0González Bueno, JairoChaparro García, FernandoGonzález Bueno, Jairo [0001549104]Terraza Castillo, Flor María [0002162871]Rueda Barrios, Gladys [0001282727]Gelvez Rodríguez, Ingrid Paola [0002203896]Reyes Maldonado, Nydia Marcela [1009532]Angarita Vargas, Diego Andrés [0002074647]Oyola Moreno, Carlos Alberto [0001433151]Gómez Meneses, Fabio Enrique [0000509965]Lozano López, Ángela Yiceni [0002380364]Oyola Lozano, David Santiago [0002190159]Palomino Velázquez, Ángela Patricia [0001925668]Liévano Rubio, Mónica del Pilar [0002311974]Quijano Monroy, Lynda Juliet [0002114503]Terraza Castillo, Flor María [es&oi=ao]Reyes Maldonado, Nydia Marcela [tppW8JkAAAAJ]Oyola Moreno, Carlos Alberto [es&oi=ao]Gómez Meneses, Fabio Enrique [es&oi=ao]González Bueno, Jairo [0000-0002-5896-094X]Terraza Castillo, Flor María [0009-0001-8573-8607]Rueda Barrios, Gladys [0000-0002-8344-2722]Gelvez Rodríguez, Ingrid Paola [0009-0004-1648-5759]Reyes Maldonado, Nydia Marcela [000003-4401-09320-0]Guerrero Rojas, Yudy Juliana [0000-0003-2478-0390]Velasco Arciniegas, Juan Manuel [0000-0003-3206-1759]Oyola Moreno, Carlos Alberto [0000-0003-4259-1120]Gómez Meneses, Fabio Enrique [0000-0002-7234-6639]Palomino Velázquez, Ángela Patricia [0009-0006-2497-8785]Quijano Monroy, Lynda Juliet [0009-0006-6571-978X]González Bueno, Jairo [Jairo-Gonzalez-Bueno]Reyes Maldonado, Nydia Marcela [NYDIA%20MARCELA%20REYES%20MALDONADO]González Bueno, Jairo [jairo-alexander-gonzalez-bueno]Terraza Castillo, Flor María [flor-maria-fernanda-terraza-castillo-2]Reyes Maldonado, Nydia Marcela [nydia-marcela-reyes-maldonado]Oyola Moreno, Carlos Alberto [carlos-alberto-oyola-moreno]Liévano Rubio, Mónica del Pilar [monica-del-pilar-lievano-rubio]Quijano Monroy, Lynda Juliet [lynda-juliet-quijano-monroy-2]2025-08-27T22:59:42Z2025-08-27T22:59:42Z2025978-958-792-917-1http://hdl.handle.net/20.500.12749/31009instname:Universidad Autónoma de Bucaramanga - UNABreponame:Repositorio Institucional UNABrepourl:https://repository.unab.edu.coEsta investigación analiza la contribución del Reporte Integrado (IR) a la creación de valor sostenible en las organizaciones, revisando la literatura entre 2013 y 2024 y enfocándose en los seis capitales definidos por el marco del IR: financiero, físico, intelectual, humano, social y natural. Los resultados indican que el IR facilita la creación de valor en mercados con marcos regulatorios sólidos, como en Sudáfrica, donde su adopción obligatoria ha mejorado la planificación a largo plazo y la atracción de inversiones. En contraste, en mercados donde el IR es voluntario, su impacto es más limitado, especialmente en empresas con altos niveles de transparencia preexistente. El capital intelectual destaca como el más estudiado, subrayando su relevancia en la economía del conocimiento, aunque la falta de enfoques normativos consistentes limita la calidad y precisión de las divulgaciones. Además, la ausencia de estudios sobre los capitales físico y natural evidencia una brecha crítica en la literatura, particularmente en un contexto global que exige una mayor sostenibilidad. La mayoría de los estudios se han centrado en mercados desarrollados, lo que resalta la necesidad de ampliar la investigación a economías emergentes, como América Latina, donde el IR podría mejorar la transparencia, atraer inversión y contribuir al crecimiento económico sostenible.This research analyzes the contribution of Integrated Reporting (IR) to sustainable value creation in organizations, reviewing the literature from 2013 to 2024 and focusing on the six capitals defined by the IR framework: financial, physical, intellectual, human, social, and natural. The results indicate that IR facilitates value creation in markets with strong regulatory frameworks, such as South Africa, where its mandatory adoption has improved long-term planning and investment attraction. In contrast, in markets where IR is voluntary, its impact is more limited, especially in companies with high levels of preexisting transparency. Intellectual capital stands out as the most studied, highlighting its relevance in the knowledge economy, although the lack of consistent regulatory approaches limits the quality and accuracy of disclosures. Furthermore, the absence of studies on physical and natural capital highlights a critical gap in the literature, particularly in a global context demanding greater sustainability. Most studies have focused on developed markets, highlighting the need to expand research to emerging economies, such as Latin America, where RI could improve transparency, attract investment, and contribute to sustainable economic growth.application/pdfspaEditorial UNABEdiciones de la UUniversidad Autónoma de Bucaramanga UNABFacultad Economía y Negocioshttp://creativecommons.org/licenses/by-nc-nd/2.5/co/Abierto (Texto Completo)Atribución-NoComercial-SinDerivadas 2.5 Colombiahttp://purl.org/coar/access_right/c_abf2Reporte integradoCreación de valorMúltiples capitalesTransparencia corporativaSostenibilidadResponsabilidad socialIntegrated reportValue creationMultiple capitalsCorporate transparencySustainabilitySocial responsibilityTendencias actuales en la práctica contable: Un análisis multidimensional del rol del contador públicoCurrent trends in accounting practice: A multidimensional analysis of the role of the public accountantinfo:eu-repo/semantics/bookLibrohttp://purl.org/coar/resource_type/c_2f33info:eu-repo/semantics/acceptedVersionhttp://purl.org/redcol/resource_type/CBookAbhayawansa, S. A. (2014). “A review of guidelines and frameworks on external reporting of intellectual capital”. Journal of Intellectual Capital, 15(1), 100-141. https://doi.org/10.1108/JIC-04-2013-0046/FULL/XMLAdams, C. A., Druckman, P. B. & Picot, R. C. (2020). Sustainable Development Goals Disclosure (SDGD) Recommendations. https://integratedreporting.ifrs.org/wp-content/uploads/2020/01/Adams_Druckman_Picot_2020_Final_SDGD_ Recommendations.pdfAdams, C. A. & Evans, R. (2004). “Accountability, completeness, credibility and the audit expectations gap”. The Journal of Corporate Citizenship, 14, 97-115Adams, S. & Simnett, R. (2011). “Integrated Reporting: An Opportunity for Australia’s Not-for-Profit Sector”. Australian Accounting Review, 21(3), 292-301. https://doi.org/10.1111/J.1835-2561.2011.00143.XAdelowotan, M. O., Udofia, I. E. & Adelowotan, M. (2021). “Do corporate attributes drive integrated reporting amongst listed companies in Nigeria?”. Journal of Economic and Financial Sciences, 14(1), 8. https://doi.org/10.4102/JEF. V14I1.673Ahmed Haji, A. & Anifowose, M. (2016). “The trend of integrated reporting practice in South Africa: ceremonial or substantive?”. Sustainability Accounting, Management and Policy Journal, 7(2), 190-224. https://doi.org/10.1108/ SAMPJ-11-2015-0106/FULL/PDFAmirrudin, M. S., Abdullah, M., Aris, N. A. & Mohammed, N. F. (2019). “Are SMEs Ready for Integrated Reporting? The Malaysian Experience of Accountability”. International Journal of Financial Research, 10(5), 301. https://doi. org/10.5430/IJFR.V10N5P301Atkins, J., Atkins, B. C., Thomson, I. & Maroun, W. (2015). “«Good» news from nowhere: Imagining utopian sustainable accounting”. Accounting, Auditing and Accountability Journal, 28(5), 651-670. https://doi.org/10.1108/ AAAJ-09-2013-1485/FULL/XMLBadia, F., Dicuonzo, G., Galeone, G. & Dell’Atti, V. (2022). “Evolutionary Trends of Intangibles Disclosure Within Non-financial Reporting”. In L. 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Springer, Cham.ORIGINALLibro de Investigacion_Tendencias Actuales en la Practica Contable.pdfLibro de Investigacion_Tendencias Actuales en la Practica Contable.pdfPráctica contableapplication/pdf2750503https://repository.unab.edu.co/bitstream/20.500.12749/31009/1/Libro%20de%20Investigacion_Tendencias%20Actuales%20en%20la%20Practica%20Contable.pdf982cb43739f4e4c9aaac6038a50b7047MD51open accessLICENSElicense.txtlicense.txttext/plain; charset=utf-8829https://repository.unab.edu.co/bitstream/20.500.12749/31009/2/license.txt3755c0cfdb77e29f2b9125d7a45dd316MD52open accessTHUMBNAILLibro de Investigacion_Tendencias Actuales en la Practica Contable.pdf.jpgLibro de Investigacion_Tendencias Actuales en la Practica Contable.pdf.jpgIM Thumbnailimage/jpeg22334https://repository.unab.edu.co/bitstream/20.500.12749/31009/3/Libro%20de%20Investigacion_Tendencias%20Actuales%20en%20la%20Practica%20Contable.pdf.jpg9d6cdeecde74d26bab41b5adc34b46c3MD53open access20.500.12749/31009oai:repository.unab.edu.co:20.500.12749/310092025-08-27 22:00:31.45open accessRepositorio Institucional | Universidad Autónoma de Bucaramanga - UNABrepositorio@unab.edu.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 |