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

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Vol. 10 No. 20 (2022): Colombian Journal of Accounting

July-December 2022

Published: 2022-07-01

Preliminaries

Editorial. The Controller's Holistic Approach

Juan David Arias Suárez

1-3
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Financial accounting, finance and accounting systems

Financial management practices in the SMEs of Urabá (Antioquia) in the face of the pandemic: characterization and correlation studies

Jhonatann David Hernández López, Carlos Eduardo Castaño Rios

1-42
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Social and environmental accounting

Model for the implementation of sustainability reports in companies in the dairy sector in Mexico

Leticia Murcia López, Héctor Guzmán Coutiño, Oliveth Maithe Quijano Hernández

1-23
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Sustainable challenges for accounting

María Alejandra Díaz Hernández, Gladys Hernández Romero

Professional ethics

Judicial accounting expertise: role and contribution in the mitigation of public corruption in Colombia

Katherine Ramírez Restrepo, Leidy Rodríguez Piñeros

1-23
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Costs, administration, productivity and management control

Application of inventory recognition and measurement criteria for SMEs

Lina María López C., Martha Cecilia Giraldo, Leidy Paola Cruz

1-35
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Pedagogy and accounting education

New technological trends and their impact on the professional training of public accountant

Luis Angel Infante Pertuz, Magda Andrea Monsalve Peláez

1-22
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Analysis of university challenges, during hybridization, in the performance of accountants, from the metropolitan area of Monterrey, Nuevo Leon

María Mayela Terán Cazares, Ivon Abigail González Garza, Blanca Nelly Rodríguez Garza

1-15
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Taxation, State and accounting law

Tax burdens generating tax evasion in Colombia

Ana Isabel Arrieta Villegas

1-23
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