The Public Accounting Program developed the V Forum on Accounting Thought and the First Meeting on Social and Solidarity Economy

Through the academic event held on May 11th at the Ubaté branch, efforts were made to strengthen the professional training of the 21st Century Generation student, in accordance with research under quality parameters and as a pillar of value generation.

This event brought together researchers, professors, and scholars in the field(s). University authorities, professional associations, and high-ranking Colombian government officials were also present. Participating higher education institutions included: the Pedagogical and Technological University of Colombia (UPTC), the San Gil University Foundation (UNISANGIL), the Agrarian University Foundation of Colombia (UNIAGRARIA), Santo Tomás University, the Andean Area University Foundation, San Buenaventura University, and the Public Accounting programs at the Fusagasugá campus and the Facatativá extension of the [unspecified institution]. UCundinamarca. Also participating were the COMERCIACOOP Merchants Cooperative and the CREDIFLORES Savings and Credit Cooperative.

The opening was led by Hernando Bermúdez Gómez [1], with a presentation entitled “Mental Independence and Professional Values of the Public Accountant.” The day continued with a lecture by Samuel Alberto Mantilla [2] with a talk on “Blockchain: Goodbye to Auditors?”, “Statutory Auditing and Information Assurance”. This was followed by a presentation from Pedro Luis Bohórquez. [3], who spoke about “Public Accounting Convergence and Internal Accounting Control.” Wilmar Franco Franco closed the forum.[4], with a discussion on the “Financial Reporting Standards for Entities that do not meet the Going Concern Assumption”.

With their contributions, topics were addressed from the perspective of traditional teaching, the professional values of a public accountant, the statutory audit, the management of information, accounting regime in convergence with international financial reporting standards, compliance with the rules and their mandatory nature.

It is concluded that it is a space for integration and research development, promoting knowledge by opening spaces that strengthen the image of the University of Cundinamarca and enable the creation of inter-institutional ties in favor of networks that strengthen learning and the academic community. These are vital components that identify the organization of the 21st Century, generating a high impact in the region, strategic alliances with other university centers, promoting learning and strengthening the image of the university.

[1] Dr. Hernando Bermúdez Gómez, among other positions, is the Coordinator of the Center for Studies in Accounting Law (CEDC) of the Pontifical Javeriana University.

[2] Dr. Samuel Alberto Mantilla, a Certified Public Accountant, theologian, specialist in tax auditing and external auditing, and a renowned writer in the field of Accounting Science.

[3] Dr. Pedro Luís Bohórquez Ramírez has been appointed by the President of the Republic, Juan Manuel Santos Calderón, through Decree number 2563 of 2011, as the new Comptroller General of the Nation.

[4] Dr. Wilmar Franco Franco is currently the President of the Technical Council of Public Accounting, appointed by the President of the Republic. He is a Certified Public Accountant, having graduated from the Pontifical Javeriana University; a Specialist in Organizational and Management Control Systems from the University of the Andes; holds an International Certification in IFRS issued by the ICAEW; and is a Business Administration Technologist from the CIDCA Foundation.

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