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

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Vol. 9 No. 18 (2021): Colombian Journal of Accounting

July-December 2021

Published: 2021-07-01

Preliminaries

Editorial. Between being and having: about the dispassionate world of academic writing in accounting

María Victoria Rodríguez Chacón

9-12
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Financial accounting, finance and accounting systems

Accounting practices in times of sanitary, economic and financial uncertainty

Aminta De La Hoz Suárez, Julio César Cantillo, Sergio Buvoli Lara

13-31
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A comparison of the normative technical frameworks on international accounting and financial reporting standards applicable in the agricultural sector in Colombia

Tania Atehortúa Castrillón, Wilmar Alexander Alzate Castro, Jair Albeiro Osorio Agudelo, Didier Mauricio Agudelo Hernández

33-55
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Implications of the implementation of the IFRS for SMEs in the construction sector of Cartagena, Colombia

Yanina Castro Diaz, Yudis del Socorro Cabarcas Ariza, Emilia Polo Carrillo

57-70
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Earnings per share: Overview in companies listed on the Colombia Stock market

Jaime Alberto Guevara Sanabria, Sandra Milena Álvarez Botero, Claudia María Chavarría Mazo, Wilson Danilo Gaviria Echeverri

71-91
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Accounting, economics and organizations

The management of diversity in organizations as a factor of innovation: a theoretical approach

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

93-110
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BIC companies and Corporate Governance. A strategy for sustainable economic reactivation against COVID-19

José Luis Villarreal, Carolina Reyes Bastidas

111-130
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Pedagogy and accounting education

Critical theory of education for learning taxation in the training of public accountants

Constanza Loreth Fajardo Calderón, Laura Michel Santa Fajardo, Ana Gladys Torres Castaño

131-150
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Social and environmental accounting

Analysis for the development of the SSE Health Solidarity Entities in Colombia

Javier Mongui Pinentel

151-167
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