RSS 1.0Cuadernos de Contabilidad
La revista tiene como área central los temas que abordan fenómenos de carácter general, plural e interdisciplinar, que atañen a las ciencias contables, con el fin de promover la contabilidad como ciencia, profesión y medio de desarrollo social. Cuenta con un reconocimiento significativo en la comunidad contable de la universidad y diferentes círculos universitarios nacionales.
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Proposal of a Methodological Design for the Risk Strategic Management in the Telecommunications Sector
The technological development as well as the newer and better services in the telecommunications sector are demanding the organizations to identify the risks in order to minimize their potential impacts and take ... -
A Methodology to Study Events as a Measuring of the Impact of the Statutory Auditor’s Opinion on the Colombian Stock Market during 2009-2016
The strengthening of the stock market is directly related to the transparence and reliability of the information available to the users in these markets. To that end, the statutory auditor performs a particular function ... -
Relation between Financial Slack and Economic Performance in Companies above and below 50 Years Old
This study aims to analyze the relationship between financial slack and economic performance in the companies above and below fifty years old. This is intended to promote researches taking into account the differences ... -
Strategic Risks. A Study of the Treatment Measures Implemented by the Big Private Companies in Antioquia, Colombia
The changes faced by the organizations may put at risk their normal development and affect the accomplishment of objectives and goals. Therefore, it is quite important that the organizations be able to manage those ... -
Process Articulation, Information Flow and Knowledge Flow under Info-Knowledge and Sustainability Criteria in the Corporate Reports
The environmental, social and credibility crisis requires the organizations to do corporate reports accounting for their managerial, sustainability and transparence practices. This article seeks to identify the necessary ... -
Internal Audit as a Management Tool for Control in the Decentralized Autonomous Governments in the Morona Santiago Province
Internal control provides the administrative and financial operations in the institutions with a reasonable safety. In the discussion on the risk response models there is an internal control model named Committee of ... -
Organizational Performance Evaluation: Trajectory of the International Researches according to Paradigms and theories
Research on Organizational Performance Evaluation (OPE) may be influenced by different scientific paradigms and analyzed under different theories. Such a diversity evinces the plurality of thoughts in the added value ... -
An Overview of Foucault’s Effect in the Public Management and Accounting. emes, Authors, and Research Challenges from the Governability
This paper presents an overview of the Foucault’s effect on the public management and accounting in order to disclose the themes, authors and research voids based on the studies of governability. The corpus consisted ... -
Convergence of International Accounting Standards in the Public Sector (IPSAS): A Comparison between Colombian and Chilean Models
This article aims to make known the advances being developed in some Latin-American countries, particularly in Colombia and Chile, through the process of convergence with the International Financial Reporting Standards ... -
Convergence of Accounting Standards among Colombian SMEs
Using a Small and Medium-Sized Enterprises (SMEs) sample from Colombia, we conducted a research regarding the effect of the convergence-of-accounting-standards process on sixteen accounting and financial factors for ... -
Capital Structure from the Perspective of Pecking Order Theory and Information Asymmetry in Brazilian, Chilean and Mexican Companies from 1999 to 2013
The objective of this paper is to identify the capital structure of publicly traded companies in Brazil, Chile and Mexico, from the perspective of the Pecking Order Theory and the Information Asymmetry perspective, from ... -
Satisfaction in Learning: Identifying Student Perceptions About the Use of Education Technologies
This article has 2 objectives. The first one is to analyze the reflections on the use of chats and discussion forums in the learning process, from the perspective of the levels of satisfaction and learning efficiency. The ... -
Dividend and reputation policy in companies that are more responsible and with better corporate governance
In this study, we researched the existent correlation between dividend policy and reputation in firms listed on the 2014 Merco ranking of the most responsible companies with the best corporate governance. We collected ... -
Financial Accounting as a Driving Force to Redefine the Conception of Business
The prevalent practice of the business financing has prioritized a business conception whereby the shareholder, financial management and value creation emerge as elements determining the relationship between the organizational ... -
Financial Performance of the Biggest Educational Company in the World: A Study on Kroton Educacional Based on its Operative Segments
Kroton Educacional is a Brazilian company that stands out as a worldwide leader in the educational service market. This study aims to conduct an analysis to Kroton Educacional’s financial performance during the term ... -
Use of Deductive and Inductive Methods to Increase the Efficiency in the Acquisition and Processing of Digital Evidence
This article aims to show how to apply the inductive and deductive research methods in the field of optimization of digital evidence processing. The inquiry is based on a scheme of structured information acquisition and ... -
Regulatory Accounting Versus Financial Accounting: A Case Study on the Differences in the Accounting Treatment in the Brazilian Electric Power Sector
This article analyzes the perception by accountants working in Brazilian companies of the electric industry regarding the lack of agreement between the financial accounting and the regulatory accounting. The disagreement ... -
Analysis and Development of the Accounting Education: Themes to be Approached and Main Problems according to the Student’s Thinking Disseminated by Fenecop (2000-2016)
This work examines the problems in the accounting education that have been raised by students with their presentations from 2000 to 2016, in the student’s commissions created in the national congresses dealing with this ... -
An Approach to the Strategic Management Accounting: A Look at its Evolution and Validity
This study aims to provide an approach to the state-of-the-art in management accounting, putting special emphasis on the position of the strategic management accounting. According to it, this work focuses on multiple ... -
Statistical Inference of the Variables of the Internal Control in a Hospital Entity Through the Perception of its Actors
Being a practice applicable to multiple processes, internal control has been given different names: management control, financial control, administrative control, quality control, production control or internal control. ...
