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Ítem Proceso de ASC - CUANDO LOS AMIGOS Y LOS INCENTIVOS CORROMPEN: ESTIMACION DEL RIESGO DE CORRUPCION ACADEMICA Y SUS DETERMINANTES EN ESTUDIANTES DE CONTADURIA PUBLICA(Universidad EAFIT, 2021) Ocampo-Salazar, Carmen; Ramírez-Cañaveral, Juan Esteban; Lozano, Valentina; Zapata, Juan José; Universidad EAFITIn the Antioquia Legal program (a survey in the Antioquia region of Colombia), academic corruption was highlighted as a major concern in higher education institutions. Regional campaigns were promoted to reduce this type of corruption among students, but the issue persists. Although previous research has been conducted on this topic, there are no studies that estimate the risk of academic corruption or provide a risk management strategy to control this problem at universities. Therefore, this research aims to estimate the risk of academic corruption among Public Accounting students in Medellín, given that this profession is sensitive to the issue and carries significant social responsibility in our current context.Ítem Proceso de ASC - FRAUDE ACADEMICO EN ESTUDIANTES UNIVERSITARIOS. UN ESTUDIO DE CASO EN UNA INSTITUCION DE EDUCACION SUPERIOR EN MEDELLIN(Universidad EAFIT, 2020) Ocampo-Salazar, Carmen; Garcia, Danny; Valencia, Lina; Cardona-Hernández, Juan David; Universidad EAFITIn the Antioquia Legal program (2012-2015), the perception of academic dishonesty was highlighted as a major concern in higher education institutions in the region, leading to various campaigns in support of a "University without Cheating." In Medellín, one of the most recurring and influential actions related to this type of dishonesty was academic fraud. Therefore, the objective of the research group is to estimate the factors that contribute to fraud.Ítem Proceso de ASC - CONTABILIDAD SOCIAL Y AMBIENTAL. FUNDAMENTACION TEORICA PARA EL CONTEXTO LOCAL(Universidad EAFIT, 2019) Ocampo-Salazar, Carmen; Garcia, Danny; Cardona-Hernández, Juan David; Universidad EAFITThe project's aim is to formulate the theoretical structure of a social and environmental accounting framework. This research is an alternative proposal to traditional accounting, which has its foundations and technological developments in a financial perspective, and is therefore reductionist and unable to inform and reflect other complex dynamics of organizations with social and environmental structures. The framework proposes to take social and environmental categories as central in the local context and framed within the Sustainable Development Goals (SDGs), considering research focused on human needs from the perspectives of Professors Max-Neef, Elizalde, and Hopenhayn (2010). Here, interdisciplinary work is necessary. The methodology involves strategies such as documentary research and discussion groups.Ítem Proceso de ASC - CIUDADES INTELIGENTES, CONTROL E INTERACTIVIDAD. ANALISIS DESDE LA CONTABILIDAD CRITICA(Universidad EAFIT, 2023) Ocampo-Salazar, Carmen Alejandra; Universidad EAFITIn the smart city, connectivity is a key factor for its development. Therefore, we focus on analyzing themes and trends in the study of control, the smart city, and the small symbolic challenges posed by cable theft that enables interactivity in Medellín, from a critical accounting perspective. Copper cable theft is costly for telecommunications companies and society. The research shows a lack of control over losses of this asset, which are estimated between 83% and 98%. Methodologically, we conducted a documentary analysis to establish the main themes. Additionally, we performed a robustness and survival study to locate the events of theft and the spatial areas where they occur. Accounting databases were consulted to identify the increase in theft and the materialization of theft risk. These events are consistent with the critique of control from an accounting perspective.Ítem Proceso de ASC - PERCEPCION, INTENCION Y ACTITUD EMPRENDEDORA DE ESTUDIANTES UNIVERSITARIOS(Universidad EAFIT, 2019) Martins, Izaias; Pérez, Juan Pablo; Universidad EAFITEste proyecto está enmarcado en la Encuesta sobre la percepción, intención y actitud emprendedora de estudiantes universitaRíos que se desarrolla desde el año 2015. En el estudio se desarrolla una medición sistemática y longitudinal con los estudiantes matriculados en la materia Iniciativa y cultura empresarial del núcleo de formación institucional. Asimismo, el proyecto se extiende con la participación de la Universidad de la Costa - CUC -de Barranquilla y con la Universidad Técnica Privada de Loja - UTPL - de Ecuador. Estadística descriptiva y multivariante son usadas para el procesamiento y análisis de los datos.