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Disseminating four research papers related to the field of accounting and related disciplines, developed by academics attached to partner universities of the Permanent Academic Conference on Accounting Research (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 Hall 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 of the area, who participated in the seminar organized by the Permanent Academic Conference of Accounting Research (CAPIC), together with the Department of Economic and Business Sciences and the School of Audit 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 the honor of attending a seminar of this wingspan at the University of La Serena. Also, the Director of the School of Audit 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 in the meeting.

The seminar had four presentations that allowed to know the current panorama in the accounting area and thereby encourage reflection for the development of research to ensure the improvement of processes. First, the academic of the Department of Economic and Business Sciences ULS, Romina Galleguillos Jaime, was presented with the exhibition "Process management and risk control procedures based on developing an internal audit plan in state public universities."

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

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

The seminar ended with the certification of the exhibitors and the gratitude of those present who through an active participation allowed to generate 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