Cuadernos de Contabilidad

Current Issue

Vol. 25 (2024)
Published March 22, 2024

ISSN: 2500-6045 (Online) | ISSN: 0123-1472 (Print)

Cuadernos de Contabilidad - Journal of Accounting Papers is founded in 1995, product of the initiative of some teachers and of the direction of the only academic accounting area in the country at that time, to generate spaces of diffusion of the daily work of the professors. It is a peer reviewed journal focused on disseminating unpublished works that address various phenomena around the Accounting Sciences, from a general, plural and interdisciplinary nature. Its purpose is to facilitate the visibility of knowledge to the accounting community (teachers, researchers, students and professionals of Accounting Sciences).

By bringing together the advances in research advanced by different academic, Colombian and international institutions, it seeks to provide support elements in the construction of a critical scientific culture that is propelled by the progress of accounting as a science, profession and means of social development. For this reason, the works with conceptual and methodological rigor following the structure of scientific and technological research, reflection and reviews are privileged.

To date, Cuadernos de Contabilidad has moved to continuos publication to publish works at a faster and more selective pace, which has gained significant recognition in the university's accounting community and in different national university circles. In this sense, the publication has fulfilled an important objective, by disseminating teaching activities and daily work topics, such as research, documentary review and consulting.

Frequency: Rolling-pass / continuous publication

Artículos

Jorge Fernando García Carrillo, Miguel Ángel Laverde Sarmiento, Juan Carlos Lezama Palomin
ANALYSIS OF EMPIRICAL STUDIES ON THE EFFECT OF IFRS ON THE COST OF EQUITY
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Rosana Pinho Galiza, Odilanei Morais dos Santos
EARNINGS MANAGEMENT, IMPAIRMENT LOSSES, AND LIFE CYCLE STAGES
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Sabrina De Almeida, Emily Tavares Pessoa Maciel, Wenner Glaucio Lopes Lucena , Viviane da Costa Freitag
FATORES CONTINGENCIAIS E MENOR CUSTO COMO BASE DE ESTRATÉGIA COMPETITIVA: UM ESTUDO NO ÂMBITO DE PEQUENAS EMPRESAS
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Mônica Maria Lima Fonseca, José Paulo Cosenza, Cíntia de Melo de Albuquerque Ribeiro
Revisión estructurada de literatura (REL) sobre factores clave para la participación ciudadana en el control social a la gestión pública
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Luis Gerardo Gómez Jacinto, Fredy Armando Elías Quinde, Mabel Alejandra Vásquez de la Cruz
1-22
Cultura tributaria y cumplimiento tributario en personas generadoras de rentas de cuarta categoría en Perú
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Gabriela Duque-Espinoza, Fernando Córdova-León, Adrián Siguencia Muñoz
1-27
Business Resilience in MSMEs: Evidence from Ecuador
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Laura Ximena Lasso Lerma, Candy Chamorro Gonzalez, Efrén Danilo Ariza Ruiz
1 - 33
Harassment and Sexual Abuse of Women in the Accounting Profession
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Candy Chamorro González, Ruth Alejandra Patiño-Jacinto, Lea Katharina Reiss
1-25
LGBTIQ+ Individuals in Accounting and Auditing Firms in Colombia: Perceptions and Their Role in the Workplace
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Henrique César Melo Ribeiro
1-36
Analysis of the Structure and Formation of Social Networks in Published Studies on the Accounting Pronouncements Committee in the Brazilian Academic Field
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Xiomara Esther Vazquez Carrazana, Neirilaine Silva de Almeida, Gilberto José Miranda
1-20
Influence of Turnover and Margin on Profitability in the Non-Cyclical Consumer Sector Listed on the Brazilian Stock Exchange
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Rodrigo Almeida Mainardi, Rogério Hauschildt , Larissa Degenhart
Contribuição das Divulgações Socioambientais e Características das Empresas para a minimização da Assimetria Informacional: Evidências da América Latina
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Jazmin Chaverra Marquez, Miguel Arce Gisbert, Candy Chamorro Gonzalez
Direccionamiento estratégico (DE) y la rentabilidad financiera de las empresas del sector turístico colombiano
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Antonielle Pagnussat, Talles Vianna Brugni, Danilo Monte-Mor, Bruna Camargos Avelino
Reconhecimento versus Divulgação de Propriedades para Investimento: Determinantes do Mercado Brasileiro
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