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

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Vol. 6 No. 12 (2018): Colombian Journal of Accounting

July-December 2018

Published: 2018-07-01

Preliminaries

Editorial: Publish or perish? A critical reflection about the turning sense in academic publications from media to ends

Daniel Santiago Malaver Rivera

9-16
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Invited of honor

The international structure of critical and interpretative research in accounting

Charles Richard Baker

17-24
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Short article of academic disclosure

A brief overview of accounting in Brazil

Marcelo Machado de Freitas

25-35
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Financial accounting, finance and accounting systems

SME of the stone aggregate sector in Colombia: Financial study (2010-2015)

Jorge Alberto Rivera Godoy

37-58
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Government policies and their relationship with financing and entrepreneurship for SMEs in Mexico

Alfonso Martín Rodríguez, Virginia Guzmán Díaz de León, Itzel Gutiérrez Jiménez

59-76
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Agreements to eliminate the International Double Taxation: A true solution for Colombia?

Daniel Ricardo Bayona Bobadilla

77-96
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Public sector accounting

Some theoretical-normative tensions of public accounting in Colombia

Vanessa Cano Mejía, Juan David Arias Suárez

97-112
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Control, auditing, governance and fiscal review

Governance and the crisis of having “everything said”

Martha Isabel Amado Piñeros

113-126
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Internal control against changes in Colombian accounting regulation

Mónica Andrea Tulcán Muñoz

127-150
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Pedagogy and accounting education

The use of the didactic technique of learning by project in the teaching of IFRS. Case applied.

Diego Alejandro Ramírez Tapias

151-164
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Academic literacy model for the Public Accounting curriculum: exploratory phase

María del Cielo Burbano Pedraza

165-185
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Accounting, economics and organizations

Factors in the behavior of social entrepreneurs in non profit foundations in Colombia

Ana Isabel Arrieta Villegas

187-199
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