Announcements

Published since 1994 by the Faculty of Public Accounting, whose main purpose is to promote the visibility of scientific knowledge in accounting, both nationally and internationally. The sections presented acknowledge and organize the different reflections, analysis, studies and research made regarding the accounting discipline and profession.

ISSN: 0124-5805
Electronic ISSN: 2500-5278
Topics: Accounting, economics, finance, audit, tax.
Periodicity: biannual.
DOI: 10.15332/25005278
e-mail: [email protected]

 

by-nc-sa

Current Issue | Vol. 24 No. 1 (2026) | Published: 2026-10-14

View Vol. 24 No. 1 (2026)

Published: 2026-10-14

Full Issue

Preliminares (Spanish)

Artículos

The implementation of IFRS in the most relevant items of a Central Bank: The case of Costa Rica

https://doi.org/10.15332/dcg90y52
Mauricio Guevara Guzmán
7-24
PDF (Spanish)
DOI: https://doi.org/10.15332/dcg90y52

Impact of Tax Risk Management on the Financial Sustainability of Companies in Emerging Economies

https://doi.org/10.15332/dm1fyw05
Daniel Ricardo Sánchez Montaña
25-42
PDF (Spanish)
DOI: https://doi.org/10.15332/dm1fyw05

Sustainability Reports in the Mexican Airport Sector: Application of the GRI Standards

https://doi.org/10.15332/e4ya8r46
Shecid Michelle Guerrero-Fuertes , Karyme Murillo Hernandez , Hugo A. Macias
43-60
PDF (Spanish)
DOI: https://doi.org/10.15332/e4ya8r46

Purchase intention and decision for healthy products in Cochabamba: An analysis from planned behavior

https://doi.org/10.15332/zv56nt09
Carla Andrea Encinas Gonzales, Rodrigo Almeida Cardona
61-80
PDF (Spanish)
DOI: https://doi.org/10.15332/zv56nt09

Sustainability practices and customer loyalty in the insurance industry: A PLS-SEM-approach

https://doi.org/10.15332/embm4r18
Alli Noah Gbenga, John Aina, Kamal Ganiyu
81-115
PDF
DOI: https://doi.org/10.15332/embm4r18
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