Vol. 26 (2025)

Published August 15, 2025
Publicación continua

Artículos

Mariam Fernanda Gil Londoño, Héctor José Sarmiento
1-31
Education for Sustainability: A Critical Thinking Approach to Quality Accounting Education
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Candy Chamorro Gonzalez, Juan Morales Ceballos, Ruby Cabrera Jaramillo
1-23
Environmental Tax Incentives in Colombia: A Theoretical and Legal Review
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Diego Abarca Constancio, George André Willrich Sales, Rodolfo Vieira Nunes, Matheus Torquato
1-28
Liquidity Risk Management and Credit Granting During Crisis Periods in Brazilian Financial Institutionsnstitutions
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Héctor Darío Betancur, Jackeline Guerra
1-18
Use of Technological Innovation Capabilities among Accounting Professionals: The Case of Four Universities in South America
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Sabrina Ribeiro de Almeida, Emily Tavares Pessoa Maciel, Antônio André Cunha Callado, Aldo Leonardo Cunha Callado
1-23
Organizational Culture and Agility: An Empirical Investigation of Performance in IT Teamserformance in IT Companies
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Clea Beatriz Macagnan, Caroline de Oliveira Orth de Oliveira Orth, Rosane Maria Seibert
1-19
Sustainability of Accounting Activities: What Do Accounting Managers and Professionals Think?k?
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Rafael Franco Ruiz Franco Ruiz
1-18
Metamorphosis of Accounting Thought
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Diana Elvira Forero Rodríguez, Ruth Alejandra Patino Jacinto, Yuli Marcela Suárez Rico
1-19
The Interventoría Process: A Literature Review
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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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Carlos Eduardo Castaño Rios, Candy Lorena Chamorro González
Key Differences Between Biological and Environmental Assets
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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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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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Marisa Marchesano, Graciela Scavone
Analysis of the key variables for the design of an efficient management information system
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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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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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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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Geovane Camilo Santos, Marcelo Tavares
The Value Relevance of Earnings Management in Latin American Companies
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