In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.

This study aims to structure guidelines for an intervention model from the perspective of Integral Project Management to improve the competitiveness level of cacao associations in south region of Colombia. The research followed a mixed-method approach with a non-experimental cross-sectional design and a descriptive scope. The study employed a stage-based analytical framework which included: identifying the factors influencing the competitiveness of the cacao sector; grouping these factors under the six primary determinants of competitiveness with reference to Porter’s Diamond Model; and proposing guidelines for an intervention model to enhance the competitiveness of the studied associations through project management. The first stage was conducted via literature review. The second stage involved primary data collected through surveys and interviews with the associations, members, and cacao sector experts in Huila. The third stage entailed grouping the factors within the main determinants that promote and limit the competitiveness of the cacao sector in the context of Porter’s Diamond Model. Based on the analysis of the corresponding restrictive and promoting factors, strategic recommendations were formulated for the various sector stakeholders on the measures that can be adopted to address restrictive factors and maintain promoting factors to enhance and sustain the sector's competitiveness.

The purpose of this study was to investigate the published literature on human resource management and school performance from January 2012 to December 2022. Numerous literature evaluations have been conducted on human resource management and organizational performance, but school or teacher performance has received less attention than organizational performance. The PICOC (population, intervention, comparison, outcome, and context) technique is integrated into each stage of the PSALSAR framework to assure the study’s objective and comparability. This in-depth research is conducted in three stages: identifying pertinent keywords, screening pertinent papers, and selecting pertinent publications for review utilizing the PRISMA (Preferred Reporting Items for Systematic Reviews and Mata Analysis) technique. This made a final database with 44 publications that met the study’s requirements for inclusion. This study reveals that HRM practices and school performance are correlated. The results of the research identify the eight most essential HRM practices for improving school performance, which included planning, organizing, recruitment and selection, training and development, performance management, employee relations and involvement, reward and compensation, health, safety, and work-life balance. Leadership style, motivation, satisfaction, productivity and task performance, competency, culture and climate, empowerment, and commitment were among the performance-influencing elements.