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

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Vol. 8 No. 16 (2020): Colombian Journal of Accounting

July-December 2020

Published: 2020-07-01

Preliminaries

Editorial. Critical attitude and action mobilization: contributions to a contextual and contextualized comprehension of accounting

Andrés Cabrera Narvaez

9-18
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Financial accounting, finance and accounting systems

Adoption of financial information standards in the telecommunications sector: conjectures from a literature review

Carlos Eduardo Castaño Ríos, Jaime Alberto Guevara Sanabria, Elkin Horacio Quirós Lizarazo

19-40
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Importance of financial training in the development and deepening of the Colombian derivatives market

Leidy Katerine Rojas Molina

31-52
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Taxation, State and accounting law

Tax liability in times of Covid-19

Miguel Eduardo Cuervo R., Fernando Angel LHoeste

53-74
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Expense budget trend of the Capital District Local Development Funds (FDL), 2008-2017

Héctor David Bejarano, Jenny Paola Beltrán, Francy Marcela Alfonso

85-100
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Social and environmental accounting

Extractivism and Corporate Social Responsibility in Colombia: an approach through the Drummond case

Daniel Santiago Malaver Rivera, Efrén Danilo Ariza Buenvantura

101-150
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Electronic tool as an instrument for the quantification of Socio-Environmental Costs, under the new Accounting and Financial Normativity in an industrial sector enterprise - Poultry- in Bucaramanga, practical case

Sindy Mayerly Pérez Pérez, Hugo Moraga Flores

151-169
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Public sector accounting

Analysis of the administrative and financial impact of the implementation of resolution 533 of 2015 in entities of the municipality of Armenia, Quindío

Deicy Arango M., Olga Inés Ceballos R., Luz Amparo Mejía C.

171-197
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Accounting, economics and organizations

Endogenous factors for entrepreneurship

José Luis Sánchez Leyva, Diana Edith Sánchez Zeferino, Helena del Carmen Zapata Lara

199-214
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