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Vol. 13 No. 26 (2025): Revista Colombiana de Contabilidad

Julio - Diciembre 2025

Published: 2025-06-01

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The Colombian Journal of Accounting is the main means of dissemination and socialization of the scientific production of the Colombian Association of Public Accounting Faculties -ASFACOP-, which seeks to contribute to the development of the Colombian accounting community, through the publication of writings of scientific character related to the development and trends of the accounting discipline in its theoretical, normative and practical perspectives, as well as its interdisciplinary relationships in the national and international context. The journal is an open and plural academic space for social, professional, organizational and university reflection on accounting, which promotes open access to knowledge.