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
    = 893 veces | PDF (ESPAÑOL (ESPAÑA))
    = 667 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
    = 1316 veces | PDF (ESPAÑOL (ESPAÑA))
    = 1212 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
    = 1341 veces | PDF (ESPAÑOL (ESPAÑA))
    = 1417 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
    = 1049 veces | PDF (ESPAÑOL (ESPAÑA))
    = 942 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
    = 516 veces | PDF (ESPAÑOL (ESPAÑA))
    = 240 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
    = 655 veces | PDF (ESPAÑOL (ESPAÑA))
    = 1808 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
    = 1517 veces | PDF (ESPAÑOL (ESPAÑA))
    = 1444 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
    = 6811 veces | PDF (ESPAÑOL (ESPAÑA))
    = 14557 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
    = 368 veces | PDF (ESPAÑOL (ESPAÑA))
    = 132 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
    = 297 veces | PDF (ESPAÑOL (ESPAÑA))
    = 168 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
    = 327 veces | PDF (ESPAÑOL (ESPAÑA))
    = 150 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
    = 1612 veces | PDF (ESPAÑOL (ESPAÑA))
    = 182 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
    = 320 veces | PDF (ESPAÑOL (ESPAÑA))
    = 134 veces|
    DOI: https://doi.org/10.17533/udea.rc.24410

  • Is the accounting an objective discipline

    Bibiana Montoya Giraldo
    285-294
    |Abstract
    = 664 veces | PDF (ESPAÑOL (ESPAÑA))
    = 2392 veces|
    DOI: https://doi.org/10.17533/udea.rc.24411