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
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= 933 veces | HTML (ESPAÑOL (ESPAÑA))
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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
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= 2371 veces | HTML (ESPAÑOL (ESPAÑA))
= 0 veces| | PDF (ESPAÑOL (ESPAÑA))
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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
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= 1243 veces | HTML (ESPAÑOL (ESPAÑA))
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= 414 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
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= 2610 veces | HTML (ESPAÑOL (ESPAÑA))
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= 1073 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
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= 2268 veces | HTML (ESPAÑOL (ESPAÑA))
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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
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= 4082 veces | HTML (ESPAÑOL (ESPAÑA))
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= 2559 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
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= 1474 veces | HTML (ESPAÑOL (ESPAÑA))
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= 862 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
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= 1589 veces | HTML (ESPAÑOL (ESPAÑA))
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= 1460 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
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|Abstract
= 304 veces | PDF (ESPAÑOL (ESPAÑA))
= 186 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
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= 1214 veces | PDF (ESPAÑOL (ESPAÑA))
= 1681 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
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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
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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

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