Editorial
Abstract (en)
This writing comprises two aspects. Initially, a comment is presented on the current Colombian situation from the perspective of considering the role of the public accountant. Secondly, the publication in the Spanish language of the work entitled "Ecological rationality of historical costs and conservatism" is introduced. This document, which has already become a space in the academic discussion in accounting, was published by the German professor Eduard Braun of the Clausthal Technological University in the Academic Journal Accounting, Economics and Law: A convivium in 2019.
Abstract (es)
Este escrito comprende dos aspectos. Inicialmente se presenta un comentario sobre la actual situación colombiana en la perspectiva de considerar el rol del contador público. En segundo lugar, se introduce la publicación al idioma español del trabajo titulado “Racionalidad Ecológica de los Costos Históricos y el Conservadurismo”. Este documento que ya se ha hecho un espacio en la discusión académica en contabilidad fue publicado por el profesor alemán Eduard Braun de la Universidad Tecnológica Clausthal en la revista académica Accounting, Economics and Law: A convivium en el año 2019.
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