Tax incentives: Regime for the Promotion of the Knowledge Economy. Analysis and impact Daniela Veglia, Pablo Passamonti, Gustavo Barón 1-11
Approaching intellectual capital and sustainability. Towards multidimensional and integrated accounting Gustavo Sader Bello, Cecilia Ficco Pansaraza, Gabriela García Cardegna 1-12
Considerations regarding the management of environmental costs Ricardo Vega, Glenda Gutiérrez Vásquez 1-11
Credibility of the social report and the accounting professional Norma B. Geba Adamkova, Mónica P. Sebastián Di Paola, Marcela C. Bifaretti Muñiz 69-75
IFRS 9 financial instruments: practical application to determine expected loss of financial asset portfolios Rafael Romero-Meza, Stephanie Gutiérrez Caripán, Héctor Osorio Gómez 1-18
Intellectual capital and integrated accounting in the context of ISSB IFRS-S1 Cecilia Ficco, Gustavo Sader 1-9
Management control systems: a theoretical analysis of their different uses Sandra del Camen Canale, Julia Cristóbal 1-12
Social and Environmental Accounting for the Sustainability and the Accounting Process: Teaching-Learning Reflections Norma, Maria Catani 1-16
Towards transparency and sustainable development: International sustainability standards and their impact on Chile. Mario Pino Moya, Catalina Marín Bravo 1-6
Women on the board of directors in Chilean companies: Pressure or conviction? Isabel Torres Zapata, Humberto Borges Quintanilla
