Vol. 16 No. 1 (2026)

• VOLUMEN 16 ISSUE 1

  1-141

  • PDF (Spanish)

• EDITORIAL NOTE

  6-7

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Scientific and technological research articles

• Crime and Competitiveness in Emerging Markets.

  William Guillermo Naranjo Acosta

  8-36

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Scientific review articles

• Bibliometric analysis of cost coordination across the value chain

  Leo Alejandro Acosta Rodríguez, Dairon Rojas Hernández, César Vega Zárate, Alba Lucía Moreno Ortiz, Héctor Santana Duarte

  98-122

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• Contributions of Emerging Accountants to the Valorization of Ecological Wealth in Latin America

  Dídimo Nazarit Calderón, Pedro María Esquivel Polania, German Darío Hembuz Falla, Víctor Julio Balanta Martínez, Alma Yiseth Gutiérrez Peña

  37-77

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• Environmental auditing in Colombia: the impact of regula­tions on organizations’ environmental management

  Juan David Holguín Caicedo, Ana Sofía Salinas Puentes

  78-97

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Reflection articles

• Digital transformation in management accounting: a reflection from the Colombian research context

  Andres David Serrato Guana, Rafael Humberto Pinzon Alfonso

  123-141

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