Artículos

Relative Efficiency Indicators of the Credit Management Process in a Colombian Bank by Means of Data Envelopment Analysis (DEA)

Sandra Paola Sánchez-Gooding, Gloria Isabel Rodríguez-Lozano
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History of Financial Accounting Regulations in Colombia. The Case of the Railroad Industry (1870-1920)

Carlos Orlando Rico-Bonilla
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Integrated Reports and Value Generation in Colombian Companies Included in the Dow Jones Sustainability Index

Jaime Andrés Correa-García, María Clara Hernández-Espinal, Lorena Vásquez-Arango, Yudy Marcela Soto-Restrepo
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Effect of the Tax Incentives Policy on the Investments in the Colombian Mining- Energy Sector: An Exploratory Analysis of its Effectivity

Mario Antonio Ruiz-Vargas, Juliana Maritza Velandia-Sánchez, Oscar Saúl Navarro-Morato
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Mathematical Modeling and Matrix Analytic Accounting, Accounting Measuring, Representation, and Interpretation Tools: Are these a challenge yet to be assumed by ‘contametria’ (account metrics) in the scientific development of accounting? Is it assumed by

José Joaquín Ortiz-Bojacá
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Educational Research in Teaching Practices of Teachers of a Public Accounting Program

William Rodrigo Avendaño-Castro, Gerson Rueda-Vera, Luisa Stella Paz-Montes
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An Anthropological Perspective of Organizations from Sociocultural Characterization, Management, and Social Accounting. The Case of a Tertiary Education Institution

Carmen Luz Cely-López, Ofelia Gómez-Niño
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Corporate Governance and Financial Performance: Theoretical Concepts and Empirical Evidence

Natalia Escobar-Váquiro, Julián Benavides-Franco, Héctor Fabio Perafán-Peña
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Preliminares