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

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Vol. 10 No. 19 (2022): Colombian Journal of Accounting

January-June 2021

Published: 2022-01-01

Costs, administration, productivity and management control

Structure of a cost model: case study of a Colombian manufacturing company

Liseth Daniela Marín Lopera, Sebastián Gómez Hurtado, Jose Alejandro Zapata Castrillón, Tania Atehortúa Castrillón

1-27
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Professional ethics

The International Code of Professional Ethics for Certified Public Accountants. A thought on the complexity in its application

Orlando de Jesús Avendaño Calderón

1-27
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Accounting, technology and innovation

The job competencies for the public accountants of the Urabá region in the framework of the fourth industrial revolution

Brayan Acevedo Ochoa, Sebastián Herrera Arbeláez, Daniela Londoño Henao, Carlos Eduardo Castaño Rios

1-36
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Pedagogy and accounting education

Study of academic and sociodemographic characterization of the students linked to the Public Accounting program of the city of Cartagena, Colombia

Yanina del Carmen Castro Díaz, Yudis del Socorro Cabarcas Ariza, Emilia Maria Polo Carrillo, Shirli Lucía Hernández Martínez

1-19
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Taxation, State and accounting law

Implementation of electronic invoicing and its effectiveness in reducing VAT evasion

Jasleidy Astrid Prada Segura, Carol Dayana Roncancio Lozano, Camila Andrea Zárate Rueda
From tax compliance to tax culture. A reflection on the purposes of the NAF strategy in Colombia

John Fernando Diossa Castro, Juan Diego Naranjo Bustamante
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