View Vol. 22 No. 2 (2024)

Published: 2025-03-28

Full Issue

Preliminares (Spanish)

Artículos

Evolution of Accounting Regulation: Reflections About First and Second Modernity

https://doi.org/10.15332/25005278.10855
Hernán José Perotti
8-24
PDF (Spanish)
DOI: https://doi.org/10.15332/25005278.10855

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

https://doi.org/10.15332/25005278.10856
Carlos Eduardo Castaño Ríos, Héctor Darío Betancur, Carlos Alberto Vargas González
25-42
PDF (Spanish)
DOI: https://doi.org/10.15332/25005278.10856

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

https://doi.org/10.15332/25005278.10857
Gastón S. Milanesi, María Agustina Tennina
43-67
PDF (Spanish)
DOI: https://doi.org/10.15332/25005278.10857

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

https://doi.org/10.15332/25005278.10858
Laura Abigail Sánchez-Guzmán, Isabel Cristina Betancur-Hinestroza
68-89
PDF (Spanish)
DOI: https://doi.org/10.15332/25005278.10858

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

https://doi.org/10.15332/25005278.10859
Michael Andrés Díaz Jiménez
90-111
PDF (Spanish)
DOI: https://doi.org/10.15332/25005278.10859