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Literature review of issues convergence to IFRS in Colombia Ruth A. Patiño Jacinto, Jorge F. García Carrillo, Michael A. Díaz Jiménez, David E. Cardozo Cañizales 9-18
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Methods of costs used by hospital institutions in Chile: case study Cecilia Gallegos Muñoz, Estela Rodríguez Quezada 75-84
Monitoring of Corporate Governance Code in Argentina: The Control Environment Dimension Anahi Briozzo, Diana Albanese, Eliana Barco 1-10
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Perceptions of controllers on management control systems in Peruvian companies Julio Hernández-Pajares, Gino Vivanco Ruidías 1-15
Potential Link Between Financial and Sustainability Information: The Case of Codelco Paula Caballero Sepulveda, Lisette Sánchez Díaz 1-14
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Presentation financial statements, an opportunity for improvement in public entities adopting international standards Leidy Katerine Rojas Molina 123-135
Professional skills related to employability for graduates career audit Emilio Enrique González Díaz, Mauricio Iván Alfaro Castillo 126-134
Profitability and price of agricultural land: a study on the pampean region in Argentina Silvina B. Marcolini Tulliani, Carmen S. Verón Medina, Marisa D. Goytia García 21-30
Qualitative assessment of accounting conservatism in Chile Valeria G. Perez Stizzoli, Germán R. Pinto Perry 79-88
Quality of information disclosure in the internet in chilean universities Fernando Morales Parada, Reinier Hollander Sanhueza, Natalia Valenzuela Navarrete 45-59
Relationship between financial performance and sustainability performance: evidence from GRI reports in Perú Julio Hernández-Pajares 1-14
Scientific production analysis at human resources auditing Jorge Alejandro Sánchez Henríquez, Ignacio Yáñez Vidal 1-14
Sentiment analysis in financial markets in a disruptive environment Karime Chahuán-Jiménez, Monica Riffo 1-11
Social responsibility information´s disclosure in the argentine financial sector. Explanatory factors. SANDRA PASTOR, PABLO RAFFAELLI, MONICA JUGON 1-14
Social responsibility, a bibliometric analysis Jorge Alejandro Sánchez Henríquez, Ignacio Andrés Yáñez Vidal 1-16
Spin-Off and Effect on Stock Price: The Case of CSAV INC. Edinson E. Cornejo Saavedra, Claudia A. Cifuentes Morales 9-19
Sustainability in the accounting career in Latin American countries Enrique Valenzuela Toro, Laura Taboada Pinheiro, Evelyn Villarroel Terrazas, Maria Luz Casabianca Paz, Digna Azúa Álvarez, Lisette Sánchez Díaz 1-15
Tax benefits in industrial companies that apply circular economy in Cartagena de Indias year 2022. Shirli Lucía Hernández Martínez, Luz Yineth Zúñiga Vega, Andrea Marcela Torres Payares, Rosa Isela Gutiérrez León 1-14
Technical efficiency of microenterprises financial ratios non-parametric intersectorial inferential statistical study San Bernardo Santiago Luis Pedro Román Palma 109-122
