The Scientific Journal of Accounting "Apuntes Contables" (printed ISSN 1657-7175; digital ISSN 2619-4899) receives contributions from professionals who dedicate their study to the development of scientific research, addressing general, plural and interdisciplinary phenomena linked to the following aspects: accounting training, new accounting trends, impact of accounting information systems, new information technologies for accounting activity and forensic auditing. The journal is directed by the School of Public Accounting of the Universidad Externado de Colombia and has two annual publications in the months of January and June.