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

9-12
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Artículos

Integrated reporting as a challenge for professional accounting education in the 21st century
DOI: https://doi.org/10.17533/udea.rc.n80a01

José Luis Villarreal, Jorge Xavier Córdoba Martínez

13-29
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= 2025 veces | HTML (ESPAÑOL (ESPAÑA))
= 0 veces| | PDF (ESPAÑOL (ESPAÑA))
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Corporate social responsibility as a mechanism to promote health institutions in Colombia
DOI: https://doi.org/10.17533/udea.rc.n80a02

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

31-48
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= 1060 veces | HTML (ESPAÑOL (ESPAÑA))
= 0 veces| | PDF (ESPAÑOL (ESPAÑA))
= 310 veces|
Analysis of the financial disclosure criteria for COVID-19 pandemic effects of Chilean and Peruvian listed companies
DOI: https://doi.org/10.17533/udea.rc.n80a03

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

49-76
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= 2370 veces | HTML (ESPAÑOL (ESPAÑA))
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= 991 veces|
Business sustainability from the perspective of professional ethics empirical evidence of sanctions to accounting professionals in Colombia, New York and France
DOI: https://doi.org/10.17533/udea.rc.n80a04

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

77-108
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= 1953 veces | HTML (ESPAÑOL (ESPAÑA))
= 0 veces| | PDF (ESPAÑOL (ESPAÑA))
= 810 veces|
The impact of behavioral factors on tax evasion in Colombia
DOI: https://doi.org/10.17533/udea.rc.n80a05

David Edgardo Cardoso-Canizales, Paula Navarro Pérez

109-133
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= 3467 veces | HTML (ESPAÑOL (ESPAÑA))
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= 2204 veces|
Workplace emotional compensation and the pleasure/suffering dialectic An examination of the accounts of Colombian public accountants
DOI: https://doi.org/10.17533/udea.rc.n80a06

Valeria Valentina Gálvez Calderón, Héctor L. Bermúdez-Restrepo

135-159
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= 1142 veces | HTML (ESPAÑOL (ESPAÑA))
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Strategic accounting and the accounting profession: some guidelines to enhance the managerial role of accountants in organizations
DOI: https://doi.org/10.17533/udea.rc.n80a07

Jorge Suarez-Tirado

161-185
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= 1376 veces | HTML (ESPAÑOL (ESPAÑA))
= 0 veces| | PDF (ESPAÑOL (ESPAÑA))
= 1263 veces|
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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= 172 veces | PDF (ESPAÑOL (ESPAÑA))
= 118 veces| | HTML (ESPAÑOL (ESPAÑA))
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Proposal for a fiscal audit model for land freight transport cooperatives
DOI: https://doi.org/10.17533/udea.rc.n80a08

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

187-208
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= 1055 veces | PDF (ESPAÑOL (ESPAÑA))
= 1584 veces| | HTML (ESPAÑOL (ESPAÑA))
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Comparative analysis of the concept of public interest in Latin America
DOI: https://doi.org/10.17533/udea.rc.n80a09

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

209-231
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= 710 veces | HTML (ESPAÑOL (ESPAÑA))
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Main distinctions in the social system of conventional accounting from Niklas Luhmann’s sense of autopoiesis. An introduction concerning the issue of profit
DOI: https://doi.org/10.17533/udea.rc.n80a10

Carlos Mario Ospina-Zapata

233-268
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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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