Quinche Martín, F.L., Cabrera Narváez, A. and Bedoya García, M. 2021. Complementing, replying, dialoguing and emancipating: An approximation to the literature on external accounting. Contaduría Universidad de Antioquia. 78 (Apr. 2021), 105–127. DOI:https://doi.org/10.17533/udea.rc.n78a04.