There is however the other option of following closely the trends spurred by the Cadburry report and the Sarbanes Oxley Act in the US and aiming to make legislation in accordance with in (Objectives 1998).
Thus it appears that Colombia is at the typical stage most developing countries are in at the present juncture in terms of their financial representation and legislation regarding it. The country sees ever changing economic fortunes but has room for considerable growth and use of its vast resources. Development of better accountancy and hence corporate governance may aid development a great deal but policies need to be in tune with this so as to encourage investment and bring more money to the market.
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