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Vol. 21 (2020): Publicación continua
Artículos
Domain and perception of IFRS by public accountants in Barranquilla, Colombia
Samuel Leonidas Perez Grau
1-15
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Sustainable public procurement: An analysis of the tender documents of Brazilian cities participating in the Sustainable Cities Program
1-18
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Analysis of taxes and green revenues of the municipality of Yumbo - Valle del Cauca, Colombia, evaluated from the perspective of environmental public policy and fiscal policy
Julián Andrés Gómez Sánchez, Orlando Posada Orrego , Jenny Marcela Ramírez García
1-11
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The Professional Skepticism of the Auditor. A vision from Colombian Public Accounting teachers
Norka Viloria Ortega, Yuli Samary Espinosa Díaz
1-16
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The political project of the accounting career and the competency-based pedagogy. Perceptions form the coordination office and teachers in a university of São Paulo, Brazil
1-17
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The dilemma of the ethics of tax reviewer acting under a labor contract: The Colombian Case
Martha Olaya, Olson Ortíz
1-10
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Value Relevance of net income, other comprehensive income, and comprehensive income in Brazil
1-22
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Tax Aggressiveness, Market and Idiosyncratic Risks in Brazil
1-14
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Study of the accounting of Aztec tributes from the perspective of the new history of accounting
1-20
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Evolution of the disclosure of non-financial information: evidence from the Colombian context
Juan David Villa Barrientos, Yuliana Escobar Cruz, Diego Andrés Correa Mejía
1-20
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Spreadsheets Knowledge of Professionals in Accounting and Financial Areas in Hispanic America
Claudio de Souza Miranda, João Paulo Resende de Lima, Elisabeth de Oliveira Vendramin
1-21
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Trends in Brazilian Studies on Accounting Regulations Change
Xiomara E. Vazquez Carrazana, Gilberto José Miranda
1-32
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Accounting and Corporate Governance Regulation in the Financialization in Colombian Public Interest Companies
Steven Pardo López, Ángela Rocío Peña Cortés
1-28
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Is the Spanish tax System a Development Limitation for SMEs?
David Maldonado Gutiérrez, Helena Benito Mundet
1-21
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Impression Management Practices in Publicly Listed Companies in the Brazilian Electricity Sector
Jefferson Pereira de Andrade, Wenner Glaucio Lopes Lucena
1-22
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Analysis of the Life Cycles of Performance Evaluation Systems: Characteristics, Functions and Processes
Lucas dos Santos Matos, Sandra Rolim Ensslin, Leonardo Ensslin
1-18
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Aggregates Industry Cost Management Through the Methodology of Activity Based Costing
Cecilia del Pilar Gallegos Muñoz, Estela Irene Rodríguez Quezada
1-19
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Evidence of the Relationship Between Budgetary Participation, Role Ambiguity and Managerial Performance
Andréia Acássia Guidini, Vinícius Costa da Silva Zonatto, Larissa Degenhart, Daiani Schlup
1-27
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Impacts of the Operation Lava Jato in the Field of Work Carried out by the External Audit in Brazil
André Luis Rocha de Souza, Juliano Almeida de Faria
1-27
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ABC Costing Method with Monte Carlo Simulation in Supply Chain Logistics in Industry 4.0
Rodrigo Andrés Gómez Montoya, José Alejandro Cano Arenas, Estefanía Montoya Bernal
1-19
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