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.
Current Issue | No. 33 (2024): Enero-Junio
Editorial
Accounting for Impact in Colombia
Accounting for Impact in Colombia
Summary views 162 | PDF views 203 | pp. 5-8
Research articles
Socio-environmental accounting: challenges and obstacles
Contabilidad Socio - Ambiental: retos y obstáculos
Summary views 367 | PDF views 408 | pp. 25-53
Accounting innovation in smes through Electronic Operations
Innovación contable en las pymes a través de las operaciones electrónicas
Summary views 439 | PDF views 286 | pp. 195-220