No. 68 (2016): January-June

View No. 68 (2016): January-June
Published: 2016-06-30

Editorial

  • Palabras para el profesor Mario Biondi

    11-12
    |Abstract
    = 540 veces | PDF (ESPAÑOL (ESPAÑA))
    = 177 veces|
    DOI: https://doi.org/10.17533/udea.rc.327140

Artículos

  • Accounting and rhetoric: from ideology to utopia. Possibilities of correlation to contribute to public deliberation

    Gustavo Alberto Ruiz Rojas, Deicy Paola López Osorio
    13-39
    |Abstract
    = 402 veces | PDF (ESPAÑOL (ESPAÑA))
    = 318 veces|
    DOI: https://doi.org/10.17533/udea.rc.327141

  • Observatory of territorial taxes: Evaluating the efficiency of the tax system in the municipalities of the area of greatest economic influence of Antioquia

    Olga Quintero Suárez, Juliana Luna Restrepo, María Clara Palacio Cano
    41-74
    |Abstract
    = 635 veces | PDF (ESPAÑOL (ESPAÑA))
    = 771 veces|
    DOI: https://doi.org/10.17533/udea.rc.327143

  • Analysis of the Department of Quindío’s development plan 2008-2011 from the social accounting perspective

    Lina Marcela Sánchez Vásquez
    75-96
    |Abstract
    = 366 veces | PDF (ESPAÑOL (ESPAÑA))
    = 193 veces|
    DOI: https://doi.org/10.17533/udea.rc.327159

  • International tax planning and abuse in agreements of double taxation

    Ramiro Picón Gaviria
    97-117
    |Abstract
    = 1776 veces | PDF (ESPAÑOL (ESPAÑA))
    = 1969 veces|
    DOI: https://doi.org/10.17533/udea.rc.327160

  • Budgets, tax reform and balance of payments

    María Yaniced Balbín Tamayo, Fernando Jaramillo Betancur
    119-173
    |Abstract
    = 1414 veces | PDF (ESPAÑOL (ESPAÑA))
    = 1440 veces|
    DOI: https://doi.org/10.17533/udea.rc.327161

  • Preliminary analysis of the environmental taxes normalization: An ecological illusion?

    Alejandro Rodríguez Vásquez, Andrés Felipe Toro Serrano
    175-189
    |Abstract
    = 487 veces | PDF (ESPAÑOL (ESPAÑA))
    = 249 veces|
    DOI: https://doi.org/10.17533/udea.rc.327162

  • Epistemological considerations for thinking the environmental complexity. Repercussions for an environmental accounting under discussion face to the civilization crisis

    Juan David Cardona Hernández
    191-211
    |Abstract
    = 807 veces | PDF (ESPAÑOL (ESPAÑA))
    = 464 veces|
    DOI: https://doi.org/10.17533/udea.rc.327163

  • Banking sector worldwide and the factors that influence its information about corporate social responsibility

    Juana Alonso Cañadas, Laura Saraite, Arturo Haro de Rosario, Carmen Caba-Perez
    213-233
    |Abstract
    = 1125 veces | PDF (ESPAÑOL (ESPAÑA))
    = 3208 veces|
    DOI: https://doi.org/10.17533/udea.rc.327164

  • The undercapitalization in Colombia: Real impact on the economic sector

    Alexander Casas, Tatiana Marcela Ríos Osorno
    235-253
    |Abstract
    = 838 veces | PDF (ESPAÑOL (ESPAÑA))
    = 1226 veces|
    DOI: https://doi.org/10.17533/udea.rc.327165

  • Working capital Financial management in the mixed company Havana Club International S.A.

    Yulia López Pérez, Nubia Venereo Collado, Marelis Albuerne Rizo, Yamisela Casas Borges
    255-285
    |Abstract
    = 2959 veces | PDF (ESPAÑOL (ESPAÑA))
    = 1093 veces|
    DOI: https://doi.org/10.17533/udea.rc.327166

  • By counter hegemonic paths towards an ecological accounting

    Aura Cristina Quintero Cardona, Alejandro Ramírez Galvis
    287-312
    |Abstract
    = 596 veces | PDF (ESPAÑOL (ESPAÑA))
    = 300 veces|
    DOI: https://doi.org/10.17533/udea.rc.327167

  • History of the Brazilian accounting school until the arise of the first positive accounting doctrine

    Rodrigo Antonio Chaves da Silva
    313-332
    |Abstract
    = 633 veces | PDF (PORTUGUÊS (BRASIL))
    = 1020 veces|
    DOI: https://doi.org/10.17533/udea.rc.327168