Vol. 22 (2021)

Published August 19, 2021
Publicación continua

Artículos

1-18
The Internet of things as an interactive learning resource: Benefits perceived by Accounting Students
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Driver Ferney Ramírez Henao
Situational contradictions in the exercise of revisoría fiscal
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Gerardo Gómez , Jesús Enrique Sandoval Imán, Heber Poma
Audit market concentration in Peru
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Luis Fernando Valenzuela Jiménez, Yuli Marcela Suárez Rico
Accounting for unsustainable development. A counter-accounting analysis of biodiversity loss in the JBS Brazil case
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Carlos Augusto Rincón Soto , Mauricio Gómez Villegas
Fair value measurement in active assets. The case of listed Colombian utility companies
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Jaime Andrés Correa García , Diego Andrés Correa Mejía
Importance of the cash flow statement for sustainable financial management
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Diego Jurado-Zambrano , Eduart Villanueva
Risk management. A case study of a Colombian public sector company
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Juan David Arias Suárez , Carolina Asuaga Asuaga, Vanessa Cano Mejía
Accounting, cultural economics and creative sectors: Needs and challenges of a technical and disciplinary linkage
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Naydu Judith Jácome Castilla , Yasneidy Lorena Rizo Peñaranda, Ilver Jaimes Carrascal
Analysis of trader tax culture in a conflict zone. The case of traders in the city centre of Ocaña, Norte de Santander
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Yaismir Adriana Rivera Arrubla
1-21
The role of non-state standardization bodies in the formulation of the International Integrated Reporting Framework
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Henry Sebastián Rangel Quiñonez, Gilma Barrera Gómez, Oscar Mauricio Gómez Sánchez
Clasificación del riesgo de lavado de activos y financiación del terrorismo en Colombia en 2019
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1-21
Accounting information systems: Proposal of an evaluation model of critical success factors
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Celia Caridad Laguna Sánchez , Alba Sánchez Arencibia, Jorge Alejandro  Laguna Cruz
1-22
Procedure for accounting for environmental costs in companies that make investments in the construction sector
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Douglas Jahir Morelo Pereira, Diocelina Torres Castro
1-21
Techniques and financial performance indicators applied to the income statement in Colombian commercial and service companies
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José Alfredo Villacís Yank , Mario Alberto Moreno Mejía
1-13
Characterization of accounting information management in commercial Pymes in Ambato – Ecuador
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1-19
Audit quality in soccer and its influence on the brand value of Brazilian clubs
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Valeria Rivera Quiguanás , Jhonatan Javier Henao Pulgarín
1-18
Accounting paradigms that impede the incorporation of non-economic aspects
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Rafael Humberto Pinzón Alfonso, Andrés David  Serrato Guana
1-10
The ethical dilemma of public accouters in Colombia. An inquire about their social function to ensure public trust
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1-20
The relationship between capital structure and ownership structure in Brazilian companies: Trade-Off Decision Analysis
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Chap Kau Kwan Chung, Miguel Ángel Alegre Brítez
International Training Standards for Accountants. Conceptual and doctrinal bases: Padrões internacionais de treinamento para contadores. Bases conceituais e doutrinárias
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