Vol. 19 No. 47 (2018)

Published December 7, 2018

Artículos

Carlos Jair Ruano Delgado, Carlos Arturo Vargas Sierra, Guiovanny Lasso Marmolejo
1-23
Convergence of Accounting Standards among Colombian SMEs
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Oscar Darío Velásquez Graciano, José Vidal Pérez Morales
24-59
Convergence of International Accounting Standards in the Public Sector (IPSAS): A Comparison between Colombian and Chilean Models
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Carmen Alejandra Ocampo Salazar
60-79
An Overview of Foucault’s Effect in the Public Management and Accounting. emes, Authors, and Research Challenges from the Governability
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Ana Alexandra López Jara, Marlene Cañizares Roig, Mónica Patricia Mayorga Díaz
80-93
Internal Audit as a Management Tool for Control in the Decentralized Autonomous Governments in the Morona Santiago Province
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Vinicius Abilio Martins, Sandra Rolin Ensslin, Ademar Dutra
94-116
Organizational Performance Evaluation: Trajectory of the International Researches according to Paradigms and theories
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Marisleidy Alba, César Beltrán Torres
117-129
Process Articulation, Information Flow and Knowledge Flow under Info-Knowledge and Sustainability Criteria in the Corporate Reports
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Tarcísio Pedro da Silva, Leonardo Bernardi Rohenkohl, Luana Sara Bizatto
130-148
Relation between Financial Slack and Economic Performance in Companies above and below 50 Years Old
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Belky Esperanza Gutiérrez Castañeda, Carlos Andrés Barrera Montoya
149-170
A Methodology to Study Events as a Measuring of the Impact of the Statutory Auditor’s Opinion on the Colombian Stock Market during 2009-2016
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Isabel Jaraba, María Antonia Nuñez, Eduart Villanueva
171-181
Strategic Risks. A Study of the Treatment Measures Implemented by the Big Private Companies in Antioquia, Colombia
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Óscar Orlando Gómez Pinto
182-193
Proposal of a Methodological Design for the Risk Strategic Management in the Telecommunications Sector
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