No. 64 (2014)

View No. 64 (2014)
Published: 2015-06-17

Artículos

  • Evolution of the Colombian accounting journals: from reflection to research

    Hugo Arles Macías Cardona, Ruth Alejandra Patiño Jacinto
    13-48
    |Abstract
    = 1033 veces | PDF (ESPAÑOL (ESPAÑA))
    = 581 veces|
    DOI: https://doi.org/10.17533/udea.rc.23160

  • Financial planning through management’s ict. The case of the micro business enterprise

    Georgina Arellano Unzaga, Deyanira Bernal Domínguez
    49-67
    |Abstract
    = 1052 veces | PDF (ESPAÑOL (ESPAÑA))
    = 948 veces|
    DOI: https://doi.org/10.17533/udea.rc.23161

  • Application of fair value and its effect on the use of creative accounting practices in Colombia

    Ketty Lorena Moreno Palacios
    69-84
    |Abstract
    = 521 veces | PDF (ESPAÑOL (ESPAÑA))
    = 433 veces|
    DOI: https://doi.org/10.17533/udea.rc.23162

  • Integrated reporting: a new scenario for external auditor and statutory auditor

    Óscar Ramón López Carvajal
    85-99
    |Abstract
    = 658 veces | PDF (ESPAÑOL (ESPAÑA))
    = 383 veces|
    DOI: https://doi.org/10.17533/udea.rc.23163

  • Introduction to accounting research based on the work of Pierre Bourdieu

    Hugo Arles Macías Cardona
    101-121
    |Abstract
    = 586 veces | PDF (ESPAÑOL (ESPAÑA))
    = 405 veces|
    DOI: https://doi.org/10.17533/udea.rc.23164

  • Financial and social impacts of the IFRS application on the financial instruments of the Credit Unions in the Metropolitan Area of the Aburrá Valley

    Jaime Andrés Correa García, Natalia Andrea Ojeda Valencia
    123-146
    |Abstract
    = 443 veces | PDF (ESPAÑOL (ESPAÑA))
    = 136 veces|
    DOI: https://doi.org/10.17533/udea.rc.23165

  • Some implications of the use of the creative accounting in applying of the principles of prudence and continuity in the development and disclosure of financial information

    Juan David García Valencia, Karen Melissa Lopera Castro
    147-179
    |Abstract
    = 1466 veces | PDF (ESPAÑOL (ESPAÑA))
    = 875 veces|
    DOI: https://doi.org/10.17533/udea.rc.23166

  • Incidence of the professional practice of the public accountant in the continuity of MSMEs in Colombia

    Francy Elena Pulgarín Legarda, Luz Estella Zapata Giraldo
    181-206
    |Abstract
    = 739 veces | PDF (ESPAÑOL (ESPAÑA))
    = 438 veces|
    DOI: https://doi.org/10.17533/udea.rc.23167