Current Issue

No. 87 (2025): July-December
View No. 87 (2025): July-December
Published: 2025-08-19

Artículos

  • International financial reporting standards for business sustainability with a focus on university accounting

    Gloria Esperanza Aragón Cuamacás, Virna Isabel Acosta Paredes, José Luis Villarreal
    13-37
    |Abstract
    = 384 veces | PDF (ESPAÑOL (ESPAÑA))
    = 384 veces|
    DOI: https://doi.org/10.17533/udea.rc.n87a01

  • Evolution of the relationship between green bonds and sustainable finance: a bibliometric review

    Lorena Vásquez-Arango, Daniel Ceballos-García, Daniela Quintero-Echavarría
    39-64
    |Abstract
    = 243 veces | PDF (ESPAÑOL (ESPAÑA))
    = 161 veces|
    DOI: https://doi.org/10.17533/udea.rc.n87a02

  • Theory of value at risk (VAR) under conventional methodologies vs other quantification metrics (VAR) in the Colombian stock market

    Maria Luisa Saavedra Garcia, Daniel Fernando Urrea Ordoñez, Filiberto Enrique Valdés Medina
    65-84
    |Abstract
    = 138 veces | PDF (ESPAÑOL (ESPAÑA))
    = 148 veces|
    DOI: https://doi.org/10.17533/udea.rc.n87a03

  • Curricular contrasts in environmental accounting. Transformations in the Public Accounting programs of the Valle de Aburrá de Antioquia (2019-2023)

    Juan David Arias Suárez, Isabel Maryori Ríos Hincapié, Lissed Vanessa Herrera Rendón, Víctor Manuel Loaiza Márquez
    85-104
    |Abstract
    = 155 veces | PDF (ESPAÑOL (ESPAÑA))
    = 109 veces|
    DOI: https://doi.org/10.17533/udea.rc.n87a04

  • Didactic strategies for teaching and learning accounting ethics

    María Victoria Agudelo Vargas, Candy Chamorro Gonzalez
    105-135
    |Abstract
    = 159 veces | PDF (ESPAÑOL (ESPAÑA))
    = 167 veces|
    DOI: https://doi.org/10.17533/udea.rc.n87a05

  • Self-assessment as a strengthening culture

    Tania Atehortúa Castrillón, Erika Janeth Salazar Jiménez, Lina María Muñoz Osorio
    137-163
    |Abstract
    = 57 veces | PDF (ESPAÑOL (ESPAÑA))
    = 40 veces|
    DOI: https://doi.org/10.17533/udea.rc.n87a06

  • Perceptions of University Social Responsibility (USR) among internal stakeholders of an accounting program in Peru

    Ángel Javier Mucha Paitán, David Andrés Camargo Mayorga
    165-183
    |Abstract
    = 59 veces | PDF (ESPAÑOL (ESPAÑA))
    = 31 veces|
    DOI: https://doi.org/10.17533/udea.rc.n87a07

  • Evolution and contemporary challenges of the statutory audit in Colombia: a critical analysis in the light of reform proposals

    Viviana Patricia Narváez Castillo, Lina Teresa Gómez Gómez, Juan Ignacio Oviedo Pino
    185-205
    |Abstract
    = 262 veces | PDF (ESPAÑOL (ESPAÑA))
    = 129 veces|
    DOI: https://doi.org/10.17533/udea.rc.n87a08

  • Double materiality in the sustainability reports of business groups in Latin America

    Valentina Tobón-González, Sara Álvarez-Álvarez, Jaime Andrés Correa-García
    207-239
    |Abstract
    = 116 veces | PDF (ESPAÑOL (ESPAÑA))
    = 65 veces|
    DOI: https://doi.org/10.17533/udea.rc.n87a09

  • Tax pedagogy: a determining factor in citizens’ understanding of tax policies in Colombia

    James Alberto Arboleda Cardona, Yuliana Gómez Zapata, Elkin Horacio Quiroz Lizarazo, Daniel Alejandro Pérez Posada
    241-260
    |Abstract
    = 128 veces | PDF (ESPAÑOL (ESPAÑA))
    = 79 veces|
    DOI: https://doi.org/10.17533/udea.rc.n87a010
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