Revista Activos

Vol. 22 No. 2 (2024)

Vol. 22 No. 1 (2024)

Vol. 21 No. 2 (2023)

Vol. 21 No. 1 (2023)

Vol. 20 No. 2 (2022)

Vol. 20 No. 1 (2022)

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Vol. 19 No. 1 (2021)

Vol. 18 No. 2 (2020)

Vol. 18 No. 1 (2020)

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Vol. 17 No. 1 (2019)

Vol. 16 No. 31 (2018)

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Vol. 14 No. 27 (2016)

Vol. 14 No. 26 (2016)

Vol. 13 No. 25 (2015)

Vol. 13 No. 24 (2015)

Vol. 12 No. 23 (2014)

Vol. 12 No. 22 (2014)

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Vol. 11 No. 20 (2013)

Vol. 10 No. 19 (2012)

Vol. 10 No. 18 (2012)

Vol. 9 No. 16-17 (2011)

Vol. 8 No. 15 (2010)

Vol. 8 No. 14 (2010)

Vol. 7 No. 13 (2007)

Vol. 7 No. 12 (2007)

Convocatoria Permanente 2024-09-25

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: revistaactivos@usantotomas.edu.co

Indexed in:
DOAJ, Dialnet, AmeliCA, REDIB - Red Iberoamericana de Innovación y Conocimiento Científico , Business Source Ultimate, Business Source Corporate Plus, Base - Bielefeld Academic Search Engine, Google Scholar, Miar - Matriz de Información para el Análisis de Revistas, Ulrich's Periodical Directory, EZB - Elektronische Zeitschriftenbibliothek/Electronic Journals Library, Business Source Elite, Business Source Premier, Actualidad Iberoamericana, Cite Factor, Academic Resource Index.

View Vol. 22 No. 2 (2024)

Published: 2025-03-28

Preliminares (Spanish)

Evolution of Accounting Regulation: Reflections About First and Second Modernity

DOI: https://doi.org/10.15332/25005278.10855

https://doi.org/10.15332/25005278.10855

Hernán José Perotti

8-24

PDF (Spanish)

Reflections on the Public Accounting Reform Process in Colombia: A Look at its Content in Relation to Accounting Education

DOI: https://doi.org/10.15332/25005278.10856

https://doi.org/10.15332/25005278.10856

Carlos Eduardo Castaño Ríos, Héctor Darío Betancur, Carlos Alberto Vargas González

25-42

PDF (Spanish)

Analysis of Tax Savings through Continuous Simulation Model, calculated according to the discount of cash flows and based on the tax system

DOI: https://doi.org/10.15332/25005278.10857

https://doi.org/10.15332/25005278.10857

Gastón S. Milanesi, María Agustina Tennina

43-67

PDF (Spanish)

Medellín as a Model of a Science, Technology, and Innovation Ecosystem: A Literature Review

DOI: https://doi.org/10.15332/25005278.10858

https://doi.org/10.15332/25005278.10858

Laura Abigail Sánchez-Guzmán, Isabel Cristina Betancur-Hinestroza

68-89

PDF (Spanish)

Economic Valuation Models for Historical and Cultural Heritage Assets in Governmental Accounting

DOI: https://doi.org/10.15332/25005278.10859

https://doi.org/10.15332/25005278.10859

Michael Andrés Díaz Jiménez

90-111

PDF (Spanish)

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