Implementación de facturación electrónica. Análisis de experiencias iniciales en una empresa de Barranquilla
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Muñoz Rodríguez, Merlis María | 2020
Electronic invoicing is becoming increasingly relevant in the world economy and Colombia is not the exception, however, despite the fact that there is a legal basis on the subject in the country, it is possibly not clear what its implementation entails. In this sense, the objective of this work is to define what are the main characteristics of the implementation of electronic invoicing in Barranquilla companies, for this a qualitative study was carried out in the case study tradition. The information gathering technique used the semi-structured interview with a manager of the accounting part of a company that implemented the electronic invoicing law in advance. In addition, a DIAN official and business advisor were interviewed in this process. The main results make it possible to highlight each of the relevant aspects for the case studied in the planning, implementation and subsequent phases of its implementation; A list of aspects that are recommended to consider when implementing electronic invoicing is provided at the end. It is recommended to carry out other studies that address a larger sample, since this time we worked on a single case, which, although it presents valuable information, is limited to the case.
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