Browsing by Author "Eider Javier Nuñez Perez"

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    Blockchain technology as strategy for improving the traceability of records in accounting management.
    (2025-11-25) Eider Javier Nuñez Perez; Huberts Andres Montaño Quintero; Sandra Milena Castillo Saravia; Victor Hugo Martinez Gonzalez; Milton Jesus Bolaño Valdez
    This paper presents the existing evidence on the effectiveness of blockchain technology, in comparison with traditional methods, for improving the traceability of accounting records in Colombia during the last decade. Through a Systematic Literature Review (SLR), guided by the PRISMA protocol, 17 documents published between 2015 and 2025, in English and Spanish, that addressed the relationship between blockchain, traceability and accounting, were analyzed. The findings show a solid theoretical convergence around the advantages of blockchain; immutability of records, distributed verification, reduction of reconciliation costs, fraud prevention and possibility of continuous audit. Likewise, the projection towards triple-entry accounting is identified, which reinforces transparency and accountability. However, there are important differences related to the lack of empirical evidence in Colombia, the absence of standardized indicators and the adoption challenges related to scalability, regulation and implementation costs. In conclusion, the literature confirms that blockchain is more effective than traditional methods to strengthen accounting traceability, although in the Colombian context this statement should be considered provisional until comparative empirical studies are available that allow its impact to be accurately measured.
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    INSOLVENCY AS A RISK FACTOR FOR BANKRUPTCY IN COLOMBIAN CONSTRUCTION COMPANIES DURING THE YEARS 2019 TO 2022
    (2025-10) Armando Diaz Salcedo; Eider Javier Nuñez Perez; Huberts Andres Montaño Quintero; Marlon Lopez De Castro
    This study examines the probability of bankruptcy and insolvency in Colombian construction companies between 2019 and 2022. The Z2 model has been shown to have an 82% accuracy rate in predicting the risk of insolvency, demonstrating its value as a preventive measure. According to the research, risk levels increased significantly from 2019, particularly in 2020 when a notable increase in companies with a high probability of going bankrupt was found as a result of the limitations of the pandemic. The results show a clear correlation between the levels of bankruptcy risk and financial attributes such as the structure of own funds. In addition, a strong association between the results of the model and the capital structure of the companies is confirmed. Beyond offering revealing information for the construction sector, this study creates prospects for future research in other economic sectors affected by similar circumstances.