Vol. 16 No. 1 (2026)

View Vol. 16 No. 1 (2026)

Published: 2026-01-30

Scientific and technological research articles

Crime and Competitiveness in Emerging Markets.

William Guillermo Naranjo Acosta

8-36
- PDF (Spanish)

Scientific review articles

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
- PDF (Spanish)
Environmental auditing in Colombia: the impact of regulations on organizations’ environmental management

Juan David Holguín Caicedo, Ana Sofía Salinas Puentes

78-97
- PDF (Spanish)
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
- PDF (Spanish)

Reflection articles

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

Andres David Serrato Guana, Rafael Humberto Pinzon Alfonso

123-141
- PDF (Spanish)