Toward International Accounting Harmonization in SMES
Evolution, Trends, and Determining Factors in the Adoption of IFRS

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

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Published: Jun 10, 2026
Issue: Vol. 28 No. 52 (2026)
Section Review article


Keywords: IFRS SMEs accounting transformation international convergence emerging technologies

Main Article Content

Authors

  Juan Carlos Moncada Rendón
Universidad del Valle
  Fernando Moreno Betancourt
Universidad del Valle
  Juan Camilo Ospina Agudelo
Universidad del Valle

Abstract

Objective: To conceptualize the evolutionary trajectory of the global adoption of IFRS for SMES, systematizing the structural transformations, determining patterns, and emerging dynamics that have shaped its implementation. Methodology: bibliometric review of 217 documents indexed in Scopus (2001–2025), integrating academic impact metrics and scientific knowledge network analysis using the VOSviewer and Bibliometrix tools. Key findings: three evolutionary phases were identified: 1) conceptual genesis (2001–2012); 2) thematic expansion (2013–2023), which accounted for 63.38% of scientific output; and 3) emerging trends (2024–2025), focused on accounting digitization, organizational resilience, and financial sustainability. Studies focusing on institutional adoption, regulatory harmonization, and the effects of regulatory compliance in emerging economies—often influenced by European regulatory frameworks—predominate. Likewise, corporate transparency, organizational culture, and access to capital are established as determining variables in adoption; while disruptive technologies—blockchain and artificial intelligence— along with ESG metrics, emerge as new structural pillars of financial reporting. Conclusion: IFRS for smes has evolved toward a model grounded in regulatory standardization, digital transformation, and corporate sustainability as strategic pillars for integrated transnational adoption.

Author Biographies

Juan Carlos Moncada Rendón , Universidad del Valle image/svg+xml

Appointed professor at Universidad del Valle and active member of the research groups GIGVE (Generation of Economic Value) and GEDESC (Business Management, Development, Society and Culture). Public Accountant graduated from Universidad del Valle, with specializations in Business Administration (Universidad Antonio Nariño) and in Tax Management and Tax Auditing (Universidad Libre). He holds a Master's Degree in Business Management and a Doctorate in Projects from the American University of Europe. Throughout his professional career, he has played key roles as financial and accounting manager, as well as coordinator in several companies and institutions in Valle del Cauca. In addition, his academic production includes outstanding studies in areas such as costs, taxation and accounting regulations.

Fernando Moreno Betancourt , Universidad del Valle image/svg+xml

Business Administrator and Master in Administration from Universidad del Valle, Specialist in Social Management from Pontificia Universidad Javeriana and PhD in Sustainable Development from Universidad de Manizales. He is an appointed professor of the Business Administration program and member of the research groups GEDESC and GIIDCE of Universidad del Valle. He also serves as an advisor to the Dolphin program and organizer of academic, cultural and development events in the region. Throughout his career, he has been recognized for his outstanding participation in research, consulting and academic events at national and international level. His editorial production includes articles in indexed journals, books and chapters on business management, taxation, renewable energies and sustainable development.

Juan Camilo Ospina Agudelo, Universidad del Valle image/svg+xml

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

How to Cite
Moncada Rendón , J. C., Moreno Betancourt , F., & Ospina Agudelo, J. C. (2026). Toward International Accounting Harmonization in SMES: Evolution, Trends, and Determining Factors in the Adoption of 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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