Cuadernos de Contabilidad

Current Issue

Vol. 26 (2025)
Published August 15, 2025

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 It is a peer reviewed journal focused on disseminating unpublished works that address various phenomena around the Accounting Sciences, from a general, plural and interdisciplinary nature.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

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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Andrés Caicedo Carrero, Daniel Isaac Roque, Wilmar Arnulfo Bravo Murillo
1-39
The Impact of Accounts Receivable on Financial Insolvency in Colombia’s Industrial Sector
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