Artículos

Constitution of petty cash in territorial entities. A limit to administrative discretion

Cesar Augusto Lucas Ortegón
1-12
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Valuation of assets for public use in the accounting model of government entities in Colombia. An approximation from the hedonic prices

Michael Andrés Díaz Jiménez, Julián Alberto  Gutiérrez López, Ruth Alejandra Patiño Jacinto
1-12
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The health condition of Steve Jobs and the value of Apple’s shares

Ademir Clemente, Flávio Ribeiro, Romualdo Douglas Colauto
1-14
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Cost methodology for agricultural products, based on international accounting standards. An application in European plums kind D’Agen

Sandra Alvear Vega, Katerin Figueroa Salinas
1-13
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Corporate Social Responsibility: An instrument to measure the implementation in companies of the sustainability index of the Mexican Stock Exchange

Yara Landázuri Aguilera, Adriana Verónica Hinojosa Cruz, Norma Aguilar Morales
1-16
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Simulation of the ETB business model: From financial accounting to simulation of corporate strategy

Óscar Orlando Gómez Pinto
1-14
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Evidence of manipulation of budgetary results in the public sector: Cross-subnational analysis for Brazil

Paulo Sérgio Almeida Santos, Josimar Pires da Silva, José Matias Pereira, Augusta Conceição Ferreira dos Santos
1-14
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Analysis of the impact of the implementation of the International Financial Reporting Standards (IFRS) in the industrial sector of Bogotá for SMEs

Alexander Orobio Montaño, Edgar Manuel Rodríguez Rodríguez, Juan Carlos Acosta Quevedo
1-18
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Inconsistencies in the impairment of the value of assets and International Accounting Standards

Sandra Patricia Perea Murillo
1-12
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