<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1990-8644</journal-id>
<journal-title><![CDATA[Conrado]]></journal-title>
<abbrev-journal-title><![CDATA[Conrado]]></abbrev-journal-title>
<issn>1990-8644</issn>
<publisher>
<publisher-name><![CDATA[Editorial Universo Sur]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1990-86442022000600008</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Estado del arte del emprendimiento en Colombia, una aproximación desde lo contable]]></article-title>
<article-title xml:lang="en"><![CDATA[State of the art of entrepreneurship in Colombia, an accounting approach]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[González Espitia]]></surname>
<given-names><![CDATA[Irene]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Muñoz Torrez]]></surname>
<given-names><![CDATA[Leosmany]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Muñoz Torres]]></surname>
<given-names><![CDATA[Leovis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad ECCI  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Guantánamo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<volume>18</volume>
<numero>89</numero>
<fpage>8</fpage>
<lpage>17</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S1990-86442022000600008&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S1990-86442022000600008&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S1990-86442022000600008&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN La carrera de Contaduría Pública de la Universidad Escuela Colombiana de Carreras Industriales (ECCI), como otras, en la formación inicial y continua del profesional tienen el encargo de transferir conocimientos que sean útiles para satisfacer las demandas de la sociedad. En tal sentido, el objetivo de este artículo es analizar el estado del arte del emprendimiento en Colombia, una aproximación desde lo contable. Para el estudio, se utilizó la metodología de investigación cualitativa sustentado en los métodos revisión documental, inductivo-deductivo, análisis-síntesis y observación. Como resultado de esto, se tiene la elaboración de unas bases teóricas, tendencias, perspectivas del emprendimiento y por último se alcanza dilucidar el emprendimiento desde el enfoque contable. Como conclusión principal, se corrobora que entre los principales hallazgos está que los casos de emprendimiento por oportunidad marcan la tendencia del éxito empresarial en el país, lo que facilita apreciar el emprendimiento contable que se promueve desde las Tecnologías de la Información y las Comunicaciones (TIC).]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The Public Accounting career of the Colombian School of Industrial Careers University (ECCI), like others, in the initial and continuous training of the professional, has the task of transferring knowledge that is useful to meet the demands of society. In this sense, the objective of this article is to analyze the state of the art of entrepreneurship in Colombia, an accounting approach. For the study, the qualitative research methodology was used, based on the documentary review, inductive-deductive, analysis-synthesis and observation methods. As a result of this, there is the elaboration of theoretical bases, trends, perspectives of entrepreneurship and finally it is possible to elucidate the entrepreneurship from the accounting approach. As a main conclusion, it is corroborated that among the main findings is that the cases of opportunity entrepreneurship mark the trend of business success in the country, which makes it easier to appreciate the accounting entrepreneurship that is promoted from Information and Communication Technologies (ICT).]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Estado del arte]]></kwd>
<kwd lng="es"><![CDATA[emprendimiento]]></kwd>
<kwd lng="es"><![CDATA[innovación]]></kwd>
<kwd lng="es"><![CDATA[contable]]></kwd>
<kwd lng="es"><![CDATA[negocios]]></kwd>
<kwd lng="es"><![CDATA[empresas]]></kwd>
<kwd lng="es"><![CDATA[desempleo]]></kwd>
<kwd lng="es"><![CDATA[emprendimiento contable]]></kwd>
<kwd lng="es"><![CDATA[transformación digital]]></kwd>
<kwd lng="en"><![CDATA[State of the art]]></kwd>
<kwd lng="en"><![CDATA[entrepreneurship]]></kwd>
<kwd lng="en"><![CDATA[innovation]]></kwd>
<kwd lng="en"><![CDATA[accounting]]></kwd>
<kwd lng="en"><![CDATA[business]]></kwd>
<kwd lng="en"><![CDATA[companies]]></kwd>
<kwd lng="en"><![CDATA[unemployment]]></kwd>
<kwd lng="en"><![CDATA[accounting entrepreneurship]]></kwd>
<kwd lng="en"><![CDATA[digital transformation]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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<given-names><![CDATA[C. W.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Modelo de formación en emprendimiento social, para instituciones de educación superior en Colombia.]]></article-title>
<source><![CDATA[Revista EAN]]></source>
<year>2016</year>
<numero>81</numero>
<issue>81</issue>
<page-range>29-44</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
