Vol. 21 (2020)

Published May 27, 2020
Publicación continua

Artículos

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