Hacia la armonización contable internacional en pymes: evolución, tendencias y factores determinantes en la adopción de las NIIF

Juan Carlos Moncada Rendón; Fernando Moreno Betancourt; Juan Camilo Ospina Agudelo

doi:10.12804/revistas.urosario.edu.co/empresa/a.15498

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Rumo à harmonização contábil internacional nas PMES
evolução, tendências e fatores determinantes na adoção das IFRS

DOI: https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.15498

PDF (Español (España))

Publicado: jun 10, 2026

Edição: v. 28 n. 52 (2026)

Seção Artículo de revisión

Palavras-chave: IFRS PMES transformação contábil convergência internacional tecnologias emergentes

Autores

Juan Carlos Moncada Rendón
Universidad del Valle

Fernando Moreno Betancourt
Universidad del Valle

Juan Camilo Ospina Agudelo
Universidad del Valle

Resumo

Objetivo: conceitualizar a trajetória evolutiva da adoção global das IFRS para pmes, sistematizando suas transformações estruturais, padrões determinantes e dinâmicas emergentes que têm configurado sua implementação. Metodologia: realizou-se uma revisão bibliométrica de 217 documentos indexados na base Scopus (2001-2025), integrando métricas de impacto acadêmico e análise de redes de conhecimento científico por meio das ferramentas VOSviewer e Bibliometrix. Resultados principais: identificaram-se três fases evolutivas: (i) gênese conceitual (2001-2012); (ii) expansão temática (2013-2023), responsável por 63,38 % da produção científica; e (iii) tendências emergentes (2024-2025), orientadas à digitalização contábil, à resiliência organizacional e à sustentabilidade financeira. Predominam estudos centrados na adoção institucional, na harmonização regulatória e nos efeitos da conformidade normativa em economias emergentes, frequentemente influenciadas por marcos regulatórios europeus. Ademais, transparência empresarial, cultura organizacional e acesso ao capital consolidam-se como variáveis determinantes na adoção, enquanto tecnologias disruptivas — como blockchain e inteligência artificial —, em conjunto com métricas ESG, emergem como novos eixos estruturais dos relatórios financeiros. Conclusão: as IFRS para pmes evoluíram para um modelo fundamentado na padronização regulatória, na transformação digital e na sustentabilidade corporativa, configurando-se como pilares estratégicos para uma adoção transnacional integrada.

Biografia do Autor

Juan Carlos Moncada Rendón , Universidad del Valle

Professor nomeado da Universidad del Valle e membro ativo dos grupos de pesquisa GIGVE (Geração de Valor Econômico) e GEDESC (Gestão Empresarial, Desenvolvimento, Sociedade e Cultura). Contador público formado pela Universidad del Valle, com especializações em Administração de Empresas (Universidad Antonio Nariño) e em Gestão Tributária e Auditoria Tributária (Universidad Libre). Ele tem mestrado em Gestão de Negócios e doutorado em Projetos pela American University of Europe. Ao longo de sua carreira profissional, desempenhou funções importantes como gerente financeiro e contábil, bem como coordenador em várias empresas e instituições no Valle del Cauca. Além disso, sua produção acadêmica inclui estudos de destaque em áreas como custos, tributação e normas contábeis.

Fernando Moreno Betancourt , Universidad del Valle

Administrador de Empresas e Mestre em Administração pela Universidad del Valle, Especialista em Gestão Social pela Pontificia Universidad Javeriana e Doutor em Desenvolvimento Sustentável pela Universidad de Manizales. Ele é professor do programa de Administração de Empresas e membro dos grupos de pesquisa GEDESC e GIIDCE na Universidad del Valle. Ele também é consultor do programa Delfín e organizador de eventos acadêmicos, culturais e de desenvolvimento na região. Ao longo de sua carreira, foi reconhecido por sua participação destacada em pesquisas, consultorias e eventos acadêmicos em nível nacional e internacional. Sua produção editorial inclui artigos em revistas indexadas, livros e capítulos sobre gestão de negócios, tributação, energia renovável e desenvolvimento sustentável.

Juan Camilo Ospina Agudelo, Universidad del Valle

Administrador de Empresas por la Universidad del Valle (Colombia).

Como Citar

Moncada Rendón , J. C., Moreno Betancourt , F., & Ospina Agudelo, J. C. (2026). Rumo à harmonização contábil internacional nas PMES: evolução, tendências e fatores determinantes na adoção das IFRS. Revista Universidad Y Empresa, 28(52), 1–42. https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.15498

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