Perception of the Pamplona solidarity sector regarding international IFRS*

Abstract

The rise of globalization has brought about important changes in the business economy and in the internationalization processes of companies, as is the case of the IFRS international financial reporting standards that affect all companies, including the solidarity sector; favoring the reduction of cultural barriers, risks among associates, understanding of the economic and accounting language in which they operate. This study, whose objective was to analyze the perception of the representatives of the solidarity sector of Pamplona (N. de S.) regarding the IFRS international standards, was carried out from a descriptive research, with a deductive method and quantitative approach that allowed analyzing 37 organizations of the Pamplona solidarity sector through surveys. The theoretical support of this study is based on the contents of Casinelli (2008), Berrio (2015), Figueroa (2007), among others. As a result of the study, the managers of the sector agreed on the importance and the legal obligation to implement the IFRS, likewise, they requested advice since most of them, as My SMEs, do not have resources or expert personnel in the area, so a didactic booklet was designed and delivered to them.