No. 86 (2025): January-June

View No. 86 (2025): January-June
Published: 2025-04-14

Full Issue

Editorial

Artículos

  • How do accountants face their labour? Interpretations on competencies and skills

    DOI: https://doi.org/10.17533/udea.rc.n86a01
    Diego Mauricio Barragán Díaz, María­ Elena Escobar Ávila
    15-36
    |Abstract
    = 62 veces | PDF
    = 27 veces|

  • Management Control Systems: they are best if used intensively for coordination purposes

    DOI: https://doi.org/10.17533/udea.rc.n86a02
    Marcela Porporato
    37-70
    |Abstract
    = 37 veces | PDF (ESPAÑOL (ESPAÑA))
    = 34 veces|

  • Popular accounting for peace A pedagogical-political practice as a contribution to the co-construction of stable and lasting peace in Colombia

    DOI: https://doi.org/10.17533/udea.rc.n86a03
    Jhon Fernando Marín Sánchez, Yuliana Gómez Zapata
    71-93
    |Abstract
    = 99 veces | PDF (ESPAÑOL (ESPAÑA))
    = 48 veces|

  • Current trends in sticky cost research in accounting literature. A bibliometric review

    DOI: https://doi.org/10.17533/udea.rc.n86a04
    Rafael Santiago Ahumada Lerma, Gisselle Giovanna Forero Romero
    95-117
    |Abstract
    = 58 veces | PDF (ESPAÑOL (ESPAÑA))
    = 29 veces|

  • Working capital management and gender: a study of Chilean companies

    DOI: https://doi.org/10.17533/udea.rc.n86a05
    Francisco Javier Vásquez-Tejos, Hernán Marcelo Pape-Larre, Prosper Lamothe-Fernandez
    119-138
    |Abstract
    = 58 veces | PDF (ESPAÑOL (ESPAÑA))
    = 23 veces|

  • Why Pacioli and not Cotrugli?

    DOI: https://doi.org/10.17533/udea. rc.n86a06
    Carlos Urbina
    139-160
    |Abstract
    = 336 veces | PDF (ESPAÑOL (ESPAÑA))
    = 76 veces|

  • Determinants of corruption and tax evasion in Latin America: a bibliometric analysis

    DOI: https://doi.org/10.17533/udea.rc.n86a07
    Ruben Antonio Velez Ramirez, Alexa Juliana Montoya Morales, Marisela Restrepo Triviño
    161-190
    |Abstract
    = 2 veces | PDF (ESPAÑOL (ESPAÑA))
    = 3 veces|

  • Professional skepticism and auditing

    DOI: https://doi.org/10.17533/udea.rc.n86a08
    Hector Dario Betancur, Isabel Cristina Betancur
    189-213
    |Abstract
    = 3 veces | PDF (ESPAÑOL (ESPAÑA))
    = 3 veces|

  • Post-pandemic economic recovery in the finances of small and medium-sized manufacturing companies in Colombia

    DOI: https://doi.org/10.17533/udea.rc.n86a09
    William Alexander Malpica Zapata, Andrés Mauricio Castro Figueroa
    217-232
    |Abstract
    = 6 veces

  • Digital transformation in Colombian tax management: the impact of ICTs on tax efficiency and transparency

    DOI: https://doi.org/10.17533/udea.rc.n86a10
    Sebastián Arango Acevedo, Daniel Tejada Ocampo, Luis Fernando Gómez Montoya
    233-250
    |Abstract
    = 9 veces