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This document seeks to identify the associated factors that lead banking institutions to adopt and disclose CSR practices, considering that previous studies show contradictory results. Therefore, is important to integrate the findings from previous research, given the importance of CSR practices for the financial performance and the level of risk of organizations. The study employed the random effect meta-analysis technique, the data analysis was carried out with papers published between 2005 and 2021 and integrates the results of research that has analyzed a total of 6208 observations in 40 countries. The results of the research show a significant positive association between, legitimacy of existence and reputation as associated factors for developing CSR practices, whereas the regulation, the inclusion of foreign board members, and stakeholder relationships have an insignificant positive association as an associated factor with the development of CSR practices. Corporate governance factors have a significant positive relationship with the presence of women on the board and the size of the board. In addition, the board’s independence and the duality of the CEO have an insignificant negative association. This paper provides evidence of the need for research in CSR practices in the banking sector, especially in Latin America where the literature is almost non-existent. In addition, it also shows the need for research on corporate governance factors, especially on how the presence of women on the board influences the development of CSR practices, considering the scarce existing literature that analyses these factors.

The financial market of derivative products has a great importance for the economy, considering that it plays a fundamental role in the diversification of the risk allowing to increase the levels of liquidity in the markets. One of the mechanisms that favours its development is associated with the degree of knowledge that the actors involved have. Therefore, it is essential to determine the level of deepening of the derivatives market in Colombia compared to countries like Chile and Mexico. Identifying additional strengthening alternatives, associated with the training systems used. The results show that the Colombian market presents low rates of deepening, being the training a fundamental axis to be developed. In this case, the training models of Chile and Mexico could be replicated, which would allow further development of the market., El mercado financiero de productos derivados tiene una gran importancia para la economía, considerando que juega un papel fundamental en la diversificación del riesgo permitiendo incrementar los niveles de liquidez en los mercados. Uno de los mecanismos que favorece su desarrollo está asociado al grado de conocimiento que tienen los actores que participan en él. Por ello, resulta fundamental identificar ¿Cuál es el nivel de profundización del mercado de derivados en Colombia frente a países como Chile y México? Identificando adicionalmente alternativas de fortalecimiento, asociadas a los sistemas de capacitación empleados. Los resultados muestran que el mercado colombiano presenta bajos índices de profundización, siendo la capacitación un eje fundamental por desarrollar. En este caso los modelos de capacitación de Chile y México podrían ser replicados, lo que permitiría un mayor desarrollo del mercado.

Public sector entities in Colombia have undergone significant changes regarding the accounting standards to be applied and the measurement, disclosure and presentation recognition criteria to be followed, the enforcement of Resolution 533 of 2015, for which indirect convergence of the International Public Sector Accounting Standards was achieved (IPSAS), issued by IFAC, for government entities, seeks as has been pointed out in this resolution, to advance in terms of accountability, transparency and comparability, establishing uniform criteria for government entities. When analyzing the criteria for the presentation of accounting information that have been applied by government entities, there is a lack of presentation of financial information, as opposed to the presentation criteria established by the IPSAS. Therefore, it seeks to identify in certain aspects the main differences that are generated against the criteria for the presentation of accounting information, which should be considered by public entities belonging to the education sector. The methodology used allows comparing the minimum criteria for presentation that should be considered by public sector entities, once they complete the full adoption of IPSAS, against the current presentation criteria of the Financial Statements. This comparison will be made using the index suggested by Perez & Lopez, (2003), updated in this research considering the new requirements of IPSAS for government entities in Colombia. The results allow us to identify aspects that affect the presentation of accounting information in these entities, since in some cases incomplete information or absolute omission of some financial statements can be identified, which allows us to identify improvement factors on which government entities must work., Las entidades del sector público en Colombia han experimentado importantes cambios respecto a la normatividad contable que deben aplicar y a los criterios de reconocimiento medición, revelación y presentación que deben seguir, la entrada en vigencia de la Resolución 533 de 2015, por la cual se realiza convergencia indirecta de las Normas internacionales de Contabilidad del Sector Publico (NICSP), emitidas por la IFAC, para las entidades de gobierno, busca como lo ha señalado dicha resolución, avanzar en materia de rendición de cuentas, transparencia y comparabilidad, fijando criterios uniformes para las entidades de gobierno. Al analizar los criterios de presentación de la información contable que han aplicado las entidades gubernamentales, se evidencian falencias en la presentación de información financiera. Por ello, se busca identificar en qué aspectos se generan las principales diferencias frente a los criterios de presentación de la información contable establecidos por las NICSP, La metodología empleada permite comparar los criterios mínimos de presentación que deben considerar las entidades del sector público, una vez realicen la adopción completa de NICSP, frente a los criterios de presentación actuales de los Estados Financieros. Esta comparación se realizara empleando el índice sugerido por Pérez & López, (2003), actualizado en esta investigación considerando los nuevos requerimientos de NICSP para las entidades de gobierno en Colombia. Los resultados permiten identificar aspectos que afectan la presentación de la información contable en estas entidades, ya que en ciertos casos se observa información incompleta u omisión absoluta de algunos estados financieros, lo cual permite establecer factores de mejora sobre los que deben trabajar las entidades gubernamentales

In the last 30 years in Colombia the accounting applied to the public sector has experienced changes that had improve the accounting in government agencies, the accounting criteria of measurement, recognition and disclosure applied in Colombia during the years of existence of this, form an important focus of study is analyzed in this research, considering the importance acquired by the entry into force of international financial reporting standards applied to public sector entities (IPSAS), compared with the RCP, issued in the year 2007. The methodology used in this study is descriptive with a qualitative approach, which allows us to determine the main changes in the new regime of public accounting., A contabilidade aplicada ao setor público na Colômbia tem tido mudanças interessantes nos últimos 30 anos, dando algumas viradas que têm aperfeiçoado o exercício contábil nas entidades governamentais. Os critérios contábeis de reconhecimento, medição e revelação aplicados na Colômbia, durante os anos de existência dela, conformam um importante item de estudo que é analisado nesta pesquisa, considerando a importância adquirida pela entrada em vigor de normas internacionais de informação financeira, aplicada a entidades do setor público (IPSAS), em comparação com o regime de contabilidade pública, do ano de 2007. A metodologia utilizada neste estudo é de caráter descritivo com uma visão qualitativa que nos permite determinar as principais mudanças havidas no novo regime de contabilidade pública., La contabilidad aplicada al sector público en Colombia ha vivido cambios interesantes en los últimos 30 años, dando vuelcos que han perfeccionado el ejercicio contable en las entidades gubernamentales. Los criterios contables de reconocimiento, medición y revelación aplicados en Colombia durante los años de existencia de esta forman un importante eje de estudio que es analizado en esta investigación, considerando la importancia adquirida por la entrada en vigencia de normas internacionales de información financiera, aplicada a entidades del sector público (IPSAS), en comparación con el Régimen de Contabilidad Pública, expedido en el año 2007. La metodología empleada en este estudio es de carácter descriptivo con un enfoque cualitativo, lo cual nos permite determinar los cambios principales presentados en el nuevo Régimen de Contabilidad Pública.