No. 80 (2022): January-June

Published: 2022-03-01

Editorial

Reforms to public accounting in Colombia a time to reflect on the future of the profession

9-12
- HTML (Español (España))
- PDF (Español (España))
|Abstract
= 888 veces | HTML (ESPAÑOL (ESPAÑA))
= 0 veces| | PDF (ESPAÑOL (ESPAÑA))
= 489 veces|

DOI: https://doi.org/10.17533/udea.rc.351136

Artículos

Integrated reporting as a challenge for professional accounting education in the 21st century

José Luis Villarreal, Jorge Xavier Córdoba Martínez

13-29
- HTML (Español (España))
- PDF (Español (España))
|Abstract
= 2310 veces | HTML (ESPAÑOL (ESPAÑA))
= 0 veces| | PDF (ESPAÑOL (ESPAÑA))
= 1335 veces|

DOI: https://doi.org/10.17533/udea.rc.n80a01
Corporate social responsibility as a mechanism to promote health institutions in Colombia

Hugo Gaspar Hernández-Palma, Remedios Catalina Pitre-Redondo, Daniel Mendoza-Casseres

31-48
- HTML (Español (España))
- PDF (Español (España))
|Abstract
= 1216 veces | HTML (ESPAÑOL (ESPAÑA))
= 0 veces| | PDF (ESPAÑOL (ESPAÑA))
= 401 veces|

DOI: https://doi.org/10.17533/udea.rc.n80a02
Analysis of the financial disclosure criteria for COVID-19 pandemic effects of Chilean and Peruvian listed companies

Ivette Núñez-Laguna, Julio Hernández-Pajares, Yulliana Marised Llauce Ontaneda de Agapito

49-76
- HTML (Español (España))
- PDF (Español (España))
|Abstract
= 2567 veces | HTML (ESPAÑOL (ESPAÑA))
= 0 veces| | PDF (ESPAÑOL (ESPAÑA))
= 1061 veces|

DOI: https://doi.org/10.17533/udea.rc.n80a03
Business sustainability from the perspective of professional ethics empirical evidence of sanctions to accounting professionals in Colombia, New York and France

Deivi David Fuentes Doria, Aníbal Enrique Toscano Hernández, Esneider Angulo Ochoa

77-108
- HTML (Español (España))
- PDF (Español (España))
|Abstract
= 2225 veces | HTML (ESPAÑOL (ESPAÑA))
= 0 veces| | PDF (ESPAÑOL (ESPAÑA))
= 940 veces|

DOI: https://doi.org/10.17533/udea.rc.n80a04
The impact of behavioral factors on tax evasion in Colombia

David Edgardo Cardoso-Canizales, Paula Navarro Pérez

109-133
- HTML (Español (España))
- PDF (Español (España))
|Abstract
= 3983 veces | HTML (ESPAÑOL (ESPAÑA))
= 0 veces| | PDF (ESPAÑOL (ESPAÑA))
= 2528 veces|

DOI: https://doi.org/10.17533/udea.rc.n80a05
Workplace emotional compensation and the pleasure/suffering dialectic An examination of the accounts of Colombian public accountants

Valeria Valentina Gálvez Calderón, Héctor L. Bermúdez-Restrepo

135-159
- HTML (Español (España))
- PDF (Español (España))
|Abstract
= 1417 veces | HTML (ESPAÑOL (ESPAÑA))
= 0 veces| | PDF (ESPAÑOL (ESPAÑA))
= 848 veces|

DOI: https://doi.org/10.17533/udea.rc.n80a06
Strategic accounting and the accounting profession: some guidelines to enhance the managerial role of accountants in organizations

Jorge Suarez-Tirado

161-185
- HTML (Español (España))
- PDF (Español (España))
|Abstract
= 1547 veces | HTML (ESPAÑOL (ESPAÑA))
= 0 veces| | PDF (ESPAÑOL (ESPAÑA))
= 1423 veces|

DOI: https://doi.org/10.17533/udea.rc.n80a07
Strategic accounting and the accounting profession: some guidelines to enhance the managerial role of accountants in organizations

Jorge Suarez-Tirado

161-185
- PDF (Español (España))
- HTML (Español (España))
|Abstract
= 283 veces | PDF (ESPAÑOL (ESPAÑA))
= 170 veces| | HTML (ESPAÑOL (ESPAÑA))
= 0 veces|
Proposal for a fiscal audit model for land freight transport cooperatives

Farley Sary Rojas-Restrepo, Jorge Iván Jiménez-Sánchez, Diego Alejandro Ramírez-Tapias

187-208
- PDF (Español (España))
- HTML (Español (España))
|Abstract
= 1175 veces | PDF (ESPAÑOL (ESPAÑA))
= 1670 veces| | HTML (ESPAÑOL (ESPAÑA))
= 0 veces|

DOI: https://doi.org/10.17533/udea.rc.n80a08
Comparative analysis of the concept of public interest in Latin America

Andrés Felipe Pulgarín-Arias, Hernán Carlos Bustamante-García, Luz-Mery Zapata-Zuluaga

209-231
- HTML (Español (España))
- PDF (Español (España))
|Abstract
= 783 veces | HTML (ESPAÑOL (ESPAÑA))
= 0 veces| | PDF (ESPAÑOL (ESPAÑA))
= 793 veces|

DOI: https://doi.org/10.17533/udea.rc.n80a09
Main distinctions in the social system of conventional accounting from Niklas Luhmann’s sense of autopoiesis. An introduction concerning the issue of profit

Carlos Mario Ospina-Zapata

233-268
- HTML (Español (España))
- PDF (Español (España))
|Abstract
= 882 veces | HTML (ESPAÑOL (ESPAÑA))
= 0 veces| | PDF (ESPAÑOL (ESPAÑA))
= 269 veces|

DOI: https://doi.org/10.17533/udea.rc.n80a10

No. 80 (2022): January-June

Editorial

Reforms to public accounting in Colombia a time to reflect on the future of the profession

Artículos

Integrated reporting as a challenge for professional accounting education in the 21st century

Corporate social responsibility as a mechanism to promote health institutions in Colombia

Analysis of the financial disclosure criteria for COVID-19 pandemic effects of Chilean and Peruvian listed companies

Business sustainability from the perspective of professional ethics empirical evidence of sanctions to accounting professionals in Colombia, New York and France

The impact of behavioral factors on tax evasion in Colombia

Workplace emotional compensation and the pleasure/suffering dialectic An examination of the accounts of Colombian public accountants

Strategic accounting and the accounting profession: some guidelines to enhance the managerial role of accountants in organizations

Strategic accounting and the accounting profession: some guidelines to enhance the managerial role of accountants in organizations

Proposal for a fiscal audit model for land freight transport cooperatives

Comparative analysis of the concept of public interest in Latin America

Main distinctions in the social system of conventional accounting from Niklas Luhmann’s sense of autopoiesis. An introduction concerning the issue of profit

Keywords

Language

Information

Current Issue