Laverde Sarmiento, Miguel Ángel, and Jairo Alonso Bautista. “Analysis of Changes in the Accounting Profession, After the Process of Implementing Electronic Invoicing in Colombia”. Revista CIFE: Lecturas de Economía Social 22, no. 37 (July 21, 2020): 103–120. Accessed December 14, 2025. https://revistas.usantotomas.edu.co/index.php/cife/article/view/6042.