No. 74 (2019): January-June

View No. 74 (2019): January-June
Published: 2019-07-22

Full Issue

Editorial

  • La Profesión Contable y los Objetivos de Desarrollo Sostenible –ODS–

    9-11
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    DOI: https://doi.org/10.17533/udea.rc.339223

Artículos

  • Management accounting tensions in the frame of cognitive capitalism

    Juan-Ignacio Oviedo-Pino, Viviana-Patricia Viviana-Patricia, Erika-Yissela Ruiz-Muñoz
    13-33
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    DOI: https://doi.org/10.17533/udea.rc.n74a01

  • A review of the concept and application of management accounting in the public sector

    Diego-Alexander Quintanilla-Ortiz, Michael-Andrés Díaz-Jiménez
    35-57
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    DOI: https://doi.org/10.17533/udea.rc.n74a02

  • An approach to cost information use as a strategy for decision-making of hospitals and clinics in Rionegro and La Ceja

    Yesica Tobón-Tobón, Santiago Gómez-Carvajal, Juan-Fernando Henao-Betancur
    59-80
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    = 1545 veces | PDF (ESPAÑOL (ESPAÑA))
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    DOI: https://doi.org/10.17533/udea.rc.n74a03

  • Analysis of hidden costs in the production of mozzarella cheese in a cooperative of the southern cone of Rondônia

    José-Arilson Souza, Kássia Marques-Poiani-da-Silva, Elder Gomes-Ramos, Wellington Silva-Porto, Isabelly-Caroline Gask-de-Souza
    81-101
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    = 624 veces | PDF (PORTUGUÊS (BRASIL))
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    DOI: https://doi.org/10.17533/udea.rc.n74a04

  • Analysis of the tax burden associated to the income tax on salaried workers in Colombia, 1989 to 2018

    Juliana-Carolina Farfán-Rodríguez, Maribel Duque-Correa, María-del-Socorro Orrego-Cárdenas, Sandra-Milena Sossa-Uribe
    103-125
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    = 1373 veces | PDF (ESPAÑOL (ESPAÑA))
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    DOI: https://doi.org/10.17533/udea.rc.n74a05

  • The poultry sector in Colombia: accounting returns and EVA

    Jorge Alberto Rivera-Godoy, Juan David Rendón-Perea
    127-151
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    DOI: https://doi.org/10.17533/udea.rc.n74a06

  • The effect on the capital cost of the main Colombian companies listed on the COLCAP stock index after the adoption of International Financial Reporting Standards

    Miguel-Ángel Laverde-Sarmiento, Juan-Carlos Lezama-Palomino, Jorge-Fernando García-Carrillo, Iván-Camilo Montoya-Valencia, Edgar-Alejandro Pérez-Castro
    153-170
    |Abstract
    = 946 veces | PDF (ESPAÑOL (ESPAÑA))
    = 671 veces| | HTML (ESPAÑOL (ESPAÑA))
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    DOI: https://doi.org/10.17533/udea.rc.n74a07

  • Public interest and its atomization. Bases to found a thesis regarding accounting and control regulation

    Andrés-Felipe Pulgarín-Arias, Hernán-Carlos Bustamante-García
    171-197
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    DOI: https://doi.org/10.17533/udea.rc.n74a08

  • Preliminaries of systemic thought on the relationship between accounting and organization

    Carlos-Mario Ospina-Zapata
    199-219
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    DOI: https://doi.org/10.17533/udea.rc.n74a09