The XXI Ibero-American Management Control Congress is a space that seeks to strengthen the academic community of Ibero-America by presenting and discussing academic, professional, and research papers in the areas of management control, innovation for development, and Management Accounting. And it was precisely within the framework of this important event, organized by the Ibero-American Association of Management Control (AICOGestión), that the research professors from the Department of Accounting Sciences, and members of the research groups Finance and Management GREIFG and Accounting, Society and Development, presented their work at the University of Antioquia, bringing prestige to our institution.

The Unicaucano delegation began with the presentation “Financial Sustainability in SMEs: A Financial Model Based on Dynamic Capabilities”, delivered by professor Norman Caldón during the VII Doctoral Colloquium, with a counter-presentation by Dr. José Berbel, University of Valencia, Spain. Likewise, professor Juan Ignacio Oviedo contributed with his presentation titled “A Perspective on Categorizing and Classifying IT Tools from the Resource-Based View”; followed by professor Viviana Patricia Narváez and her presentation “The Integration of ESG Matters in Key Audit Matters (KAM): An Analysis of Colombian Companies.”

As if that were not enough, the knowledge generated at the University of Cauca continued with “Paradigms of Business Information”, presented by professor Guillermo Cuéllar Mejía; along with the participation of professor Zoraida Ramírez Gutiérrez, who presented the papers “Exploring the Link Between Financial Capabilities and Organizational Learning in SMEs: A State-of-the-Art Analysis” and “Efficiency Rankings in Public Universities and Their Relationship with World University Rankings: A Study in Colombia and Spain.”