Jesús Daniel Rico Buitrago is a Public Accountant with a Ph.D. in Managerial Administration. He currently serves as a university lecturer at Tecnológico de Antioquia – Institución Universitaria, in Medellín, Colombia. His academic and professional experience focuses on financial accounting, IFRS for SMEs, and corporate management. He has published scientific articles and book chapters in the field of accounting and administration. His research interests include financial reporting, SME development, and accounting education.