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

    Diego Mauricio Barragán Díaz, María­ Elena Escobar Ávila
    13-34
    |Abstract
    = 219 veces | PDF
    = 93 veces|
    DOI: https://doi.org/10.17533/udea.rc.n86a01

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

    Marcela Porporato
    35-68
    |Abstract
    = 256 veces | PDF (ESPAÑOL (ESPAÑA))
    = 161 veces|
    DOI: https://doi.org/10.17533/udea.rc.n86a02

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

    Jhon Fernando Marín Sánchez, Yuliana Gómez Zapata
    69-91
    |Abstract
    = 316 veces | PDF (ESPAÑOL (ESPAÑA))
    = 150 veces|
    DOI: https://doi.org/10.17533/udea.rc.n86a03

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

    Rafael Santiago Ahumada Lerma, Gisselle Giovanna Forero Romero
    93-115
    |Abstract
    = 319 veces | PDF (ESPAÑOL (ESPAÑA))
    = 119 veces|
    DOI: https://doi.org/10.17533/udea.rc.n86a04

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

    Francisco Javier Vásquez-Tejos, Hernán Marcelo Pape-Larre, Prosper Lamothe-Fernandez
    117-136
    |Abstract
    = 225 veces | PDF (ESPAÑOL (ESPAÑA))
    = 113 veces|
    DOI: https://doi.org/10.17533/udea.rc.n86a05

  • Why Pacioli and not Cotrugli?

    Carlos Urbina
    137-158
    |Abstract
    = 796 veces | PDF (ESPAÑOL (ESPAÑA))
    = 188 veces|
    DOI: https://doi.org/10.17533/udea.rc.n86a06

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

    Ruben Antonio Velez Ramirez, Alexa Juliana Montoya Morales, Marisela Restrepo Triviño
    159-188
    |Abstract
    = 316 veces | PDF (ESPAÑOL (ESPAÑA))
    = 210 veces|
    DOI: https://doi.org/10.17533/udea.rc.n86a07

  • Professional skepticism and auditing

    Hector Dario Betancur, Isabel Cristina Betancur
    189-213
    |Abstract
    = 251 veces | PDF (ESPAÑOL (ESPAÑA))
    = 215 veces|
    DOI: https://doi.org/10.17533/udea.rc.n86a08

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

    William Alexander Malpica Zapata, Andrés Mauricio Castro Figueroa
    215-230
    |Abstract
    = 214 veces | PDF (ESPAÑOL (ESPAÑA))
    = 131 veces|
    DOI: https://doi.org/10.17533/udea.rc.n86a09

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

    Sebastián Arango Acevedo, Daniel Tejada Ocampo, Luis Fernando Gómez Montoya
    231-248
    |Abstract
    = 1532 veces | PDF (ESPAÑOL (ESPAÑA))
    = 677 veces|
    DOI: https://doi.org/10.17533/udea.rc.n86a10