Cuadernos de Contabilidad

Current Issue

Vol. 26 (2025)
Published August 15, 2025

Artículos

Carlos Eduardo Castaño Rios, Candy Lorena Chamorro González
Key Differences Between Biological and Environmental Assets
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Geovane Camilo Santos, Marcelo Tavares
The Value Relevance of Earnings Management in Latin American Companies
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Viviana Paola Delgado Sánchez
Perspectives on Artificial Intelligence in the Disclosure and Verification of Financial and Sustainability Information in Colombia’s Agricultural Sector
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Raquel Ramírez Vargas, Teresa de Jesús Vargas Vega, María Luisa García Saavedra, Eleazar Villegas González
The Impact of Fiscal Sustainability and Spending Quality on Public Finances in the State of Hidalgo
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Lisette Sánchez Díaz, Janeth Hernández Corona, Clondy García Hernández
Alignment of Public Accounting Programs in Venezuelan Universities with the Sustainable Development Goals (SDGs)
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Marisa Marchesano, Graciela Scavone
Analysis of the key variables for the design of an efficient management information system
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Alexa Juliana Morales Montoya, Rubén Antonio Vélez Ramírez, Miguel Ángel Poveda Puerta
1-36
Scientific Production on Social Accounting: A Systematic Literature Review
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Jenny Marlene Sosa-Cardozo , Mary Analí Vera-Colina
1-55
Audit Regulation: An Ineffective Institutional Response to the Audit Expectation Gap?
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Mariam Fernanda Gil Londoño, Héctor José Sarmiento
1-31
Education for Sustainability: A Critical Thinking Approach to Quality Accounting Education
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