Disseminating four research works related to the field of accounting and related disciplines, developed by academics attached to partner universities of the Permanent Academic Accounting Research Conference (CAPIC), was the main objective of the 2019 edition of the Research Dissemination Seminar Accountant.

The meeting was held on September 6 in the Conference Room of the Enrique Molina Garmendia Campus of the University of La Serena and had a massive presence of university authorities, academics, students and special guests from the area, who participated in the seminar organized by the Permanent Academic Accounting Research Conference (CAPIC), in conjunction with the Department of Economics and Business Sciences and the School of Auditing of the Faculty of Social and Economic Sciences of the ULS.

The meeting was attended by the Dean of the FACSE ULS and president of the Association of Senior Managers of the Faculties of Administration, Business or Business (ASFAE), Dr. Luperfina Rojas Escobar, who thanked her for the honor of attending a seminar of this magnitude at the University of La Serena. Likewise, the Director of the Audit School and general secretary of CAPIC, Mg. Patricia Cortés Iturrieta valued the diversity and scope of the topics of the presentations and highlighted the active presence of the Audit students at the meeting.

The seminar had four presentations that allowed us to learn about the current panorama in the accounting area and thus encourage reflection for the development of research that ensures process improvement. First, the academic from the ULS Department of Economics and Business Sciences, Romina Galleguillos Jaime, presented with the presentation “Risk management and control procedures based on processes to develop an internal audit plan in state public universities.”

The day continued with the presentation: "The complex framework of International Financial Reporting Standards", given by the director of the Center for Accounting and Information Transparency (CTI), an academic from the Department of Management Control and Information Systems at the Faculty of Economics and Business from the University of Chile and president of CAPIC Mg. Luis Alberto Jara Sarrúa. The third presentation was given by Fernando Morales Parada, academic from the Department of Administration and Auditing of the Faculty of Business Sciences of the University of Bío-Bío, with the topic "Lines, resources and guidelines for accounting research."

The cycle of presentations closed with the "Conceptual Framework for Financial Information and changes in the Income Statement", by Dr. Berta Silva Palavecinos, president of the CAPIC Technical Committee and professor at the School of Commerce of the Pontifical Catholic University from Valparaiso.

The seminar ended with the certification of the speakers and the gratitude of those present who, through active participation, created a space for reflection and resolution of queries in the accounting area, which promotes the main objective of CAPIC in favor of research. accountant.

Written by Paula Godoy, ULS journalist