Caracterizacion del impacto socicultural de los estandares internacionales para reportes financieros en una seleccion de empresas vallecaucanas desde la perspectiva de las culturas hibridas.

This research proposal, since a sociological and anthropological perspective, will characterize some sociocultural impacts over Valle del Cauca companies after implementing the IFRS’s. Thus, this exploratory research will state what happen when a formal rationality is found in a mixed culture as the Vallecaucano context. In addition, this research will ask what tensions that can happen when coexist competing cultural systems.