Sergio Manuel Buvoli Lara, Boris Ricardo López Álvarez, William Salcedo Quiroz, Lina Marcela Mercado Tordecilla
Abstract:This article aims to analyze the resistance to change in the process of implementation of IFRS in the background of employees and retirees of the Entities of the Social security of Córdoba, which was theoretically based on international financial reporting standards and the theoretical contributions in the field of resistance to change. On the other hand, it is framed in the qualitative methodology through the deductive, under the type of descriptive study method and was carried out under a non-transactional, …
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