Rojas Hernández, D., Peguero Reyes, L., Espinosa Martínez, E. G. and Pelegrín Mesa, A. (2023) “Methodological procedure for the design of accounting procedures through the value chain of photovoltaic panels”, Colombian Journal of Accounting - ASFACOP, 11(21), pp. 1-21. doi: 10.56241/asf.v11n21.271.