No. 65 (2014)

View No. 65 (2014)
Published: 2015-09-23

Artículos

  • Contingency variables in the implementation of a costing system: Case Study, Public Television Company

    Jair Albeiro Osorio Agudelo, Didier Mauricio Agudelo Hernández, Walter Alberto Pineda Orrego, Wilmar Alexander Alzate Castro
    15-34
    |Abstract
    = 862 veces | PDF (ESPAÑOL (ESPAÑA))
    = 660 veces|
    DOI: https://doi.org/10.17533/udea.rc.24388

  • Accounting Information Systems and the Balanced Scorecard of industrial SMEs in Pasto

    Carlos Arbey Castillo, José Luis Villarreal
    35-47
    |Abstract
    = 1269 veces | PDF (ESPAÑOL (ESPAÑA))
    = 1204 veces|
    DOI: https://doi.org/10.17533/udea.rc.24389

  • Assessment of occupational competences in the key positions of the Housekeeper process in the Be Live Turquesa hotel

    Varna Hernández Junco, Yadney Osmaida Miranda Lorenzo, Neyfe Sablón Cosío, Manuel Ricardo Saltos Giler, Osmany Pérez Barral
    49-68
    |Abstract
    = 1303 veces | PDF (ESPAÑOL (ESPAÑA))
    = 1398 veces|
    DOI: https://doi.org/10.17533/udea.rc.24390

  • Analysis of the impact of the seize of assets in the income statement by using phase spaces and recurrence analysis

    Víctor Manuel Sierra Naranjo, Juan Carlos López Ángel
    69-103
    |Abstract
    = 1015 veces | PDF (ESPAÑOL (ESPAÑA))
    = 938 veces|
    DOI: https://doi.org/10.17533/udea.rc.24392

  • Involvement of the micro, small and medium enterprise in the community and local development in relation to its longevit

    Francisco E. Navarrete, Alma R. Malacara, Luis I. Zúñiga
    105-121
    |Abstract
    = 476 veces | PDF (ESPAÑOL (ESPAÑA))
    = 231 veces|
    DOI: https://doi.org/10.17533/udea.rc.24393

  • The influence of marketing costs in decision making: margins and results

    Pablo Alcoy Sapena, Vicente Ripoll Feliu
    123-141
    |Abstract
    = 613 veces | PDF (ESPAÑOL (ESPAÑA))
    = 1800 veces|
    DOI: https://doi.org/10.17533/udea.rc.24395

  • Concerns about public accountants training: Why do they choose the public accounting as a professional option? What do they understand by accounting and about what would they like to research? Descriptive analysis of 76 answers and invitati

    Sergio Luis Ordóñez Noreña
    143-172
    |Abstract
    = 1478 veces | PDF (ESPAÑOL (ESPAÑA))
    = 1421 veces|
    DOI: https://doi.org/10.17533/udea.rc.24399

  • Environmental costs in business sustainability. Proposal for its valuation and accounting disclosure

    Wilmar Leandro Becerra Salazar, David Hincapié Montoya
    173-195
    |Abstract
    = 6683 veces | PDF (ESPAÑOL (ESPAÑA))
    = 14482 veces|
    DOI: https://doi.org/10.17533/udea.rc.24400

  • Comparative Study of the update of the table of incidence of Individual Income Tax (IIT) relating to IPCA (Extended National Consumer Price Index) accumulated from 1996 to 2014

    Patricia Fernandez Frauches, Mauro F. Gallo, Derson Da S. Lopes Jr.
    197-212
    |Abstract
    = 349 veces | PDF (ESPAÑOL (ESPAÑA))
    = 127 veces|
    DOI: https://doi.org/10.17533/udea.rc.24402

  • Cost of tax compliance in the process of implementation of tools of electronic government: the perception of multinational professionals in Brazil

    Marcus Vinicius Moreira Zittei, Maisa Borges Soares, Leonardo Fabris Lugoboni
    213-231
    |Abstract
    = 275 veces | PDF (ESPAÑOL (ESPAÑA))
    = 164 veces|
    DOI: https://doi.org/10.17533/udea.rc.24404

  • Consequences of the undefined concept of input for non-cumulative contributions of PIS and COFINS in industry, commerce and service delivery

    Erika Borges Ferreira, Anísio Candido Pereira, Mauro F. Gallo, Amaury José Rezende
    233-250
    |Abstract
    = 297 veces | PDF (ESPAÑOL (ESPAÑA))
    = 147 veces|
    DOI: https://doi.org/10.17533/udea.rc.24406

  • The balanced scorecard in a small business: a case study

    Edivaldo Fernandes dos Santos, Flávia de Souza Teixeira da Silva, Guilherme Teixeira Portugal
    251-268
    |Abstract
    = 1584 veces | PDF (ESPAÑOL (ESPAÑA))
    = 177 veces|
    DOI: https://doi.org/10.17533/udea.rc.24408

  • Cognitive-behavioral aspects considered by students to invest in higher education

    Julio César da Silva, Taciana Rodrigues Souza, Tarcísio Pedro da Silva
    269-284
    |Abstract
    = 294 veces | PDF (ESPAÑOL (ESPAÑA))
    = 128 veces|
    DOI: https://doi.org/10.17533/udea.rc.24410

  • Is the accounting an objective discipline

    Bibiana Montoya Giraldo
    285-294
    |Abstract
    = 606 veces | PDF (ESPAÑOL (ESPAÑA))
    = 2352 veces|
    DOI: https://doi.org/10.17533/udea.rc.24411