Revista Colombiana de Contabilidad / Revista ASFACOP / ISSN: 2339-3645 / E-ISSN: 2619-6263

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Vol. 5 No. 10 (2017): Colombian Journal of Accounting

July-December 2017

Published: 2017-07-01

Preliminaries

EDITORIAL: Challenges of contemporary accounting

Juan David Arias Suárez

7-08
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Financial accounting, finance and accounting systems

MATERIALITY IN THE FINANCIAL STATEMENTS: CASE OF SMES OF THE HEALTH SECTOR IN SINCELEJO

José Luis Barrios M., Tatiana Mercado Covo, Lucimio Jiménez P.

9-23
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Accounting, economics and organizations

CHARACTERIZATION OF THE INVESTMENT IN FRANCHISE: TOWARDS A RESEARCH PROPOSAL

María Claudia Pacheco Barros, Hernando Castaño Buitrago

51-70
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Social and environmental accounting

CORPORATE SOCIAL RESPONSIBILITY AND THE PAINLESS ETHICS OF LIPOVETSKY IN THE POST CONFLICT.

Luis Germán Zamora Alejo

39-50
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Professional ethics

THE SITUATION OF THE ACCOUNTANT ABOUT THE DILEMMA OF PUBLIC FAITH IN THE PRIVATE ORGANIZATIONS

Rafael Humberto Pinzón Alfonso, Andrés David Serrato Guana

25-38
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