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

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Vol. 8 No. 15 (2020): Revista Colombiana de Contabilidad

January-June 2020

Published: 2020-01-01

Preliminaries

Editorial. Recognizing the epistemic, ethical, social and political responsibility of accounting research: an exhortation

Aura Cristina Quintero Cardona

9-13
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Financial accounting, finance and accounting systems

Changes in bankruptcy indicators of banks in Colombia from convergence to Colombian Financial Reporting Standards

Liliana Elizabeth Ruiz Acosta, David Andrés Camargo Mayorga

15-30
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Digital Wallet: Financial Inclusion Strategy in micro and small companies in Peru

Roberto Cotrina Llamocca, Angela Urzula Pumarrumi Huaylla

31-52
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Control, auditing, governance and fiscal review

The Audit Report Writing Process: Academic Literacy for the Accounting Syllabus

María del Cielo Burbano Pedraza

53-74
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Social and environmental accounting

Social business responsibility: evolution and importance inside organizations

Ana Karina Palacio Flórez

75-85
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Pedagogy and accounting education

¿Why are soft skills so important in training the public accountant?

Lilian Karina De Arco Paternina

87-99
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Didactics in the education of the accounting science professional under ontological postulates: case of the University of the Amazon

Víctor Julio Balanta Martínez, Yolanda Cuellar Medina, Nidia Artunduaga Capera

101-118
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Professional ethics

Ethical dilemmas in Latin America

Jorge Eduardo Orozco Álvarez, Sandra Patricia Otaya Samboní, Carol Estefany Salazar

119-139
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Accounting, technology and innovation

The App and its possible solution to the health crisis in Colombia

Jorge Eduardo Orozco Álvarez, Estela Rojas Figueroa, Deicy Lucia Vallejo Jiménez

141-160
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