Vol. 4 No. 2 (2021)

Articles

• Epistemology of Governance in PDET Territories: A Critical Analysis from Edgar Morin's Complexity Paradigm

  Jerson Santiago Ortega Bonfante, Heylem Johana Grimaldo Beltrán

• Contabilidad financiera y desempeño empresarial: evidencia desde indicadores contables y financieros en pequeñas y medianas empresas

  Jesús Alexander Pinillos-Villamizar

• Categorization of Financial Information Users: An Approach Based on Content Analysis

  Rolando Eslava-Zapata, Edixon Chacón-Guerrero

• Beyond Inventory: Internal Control as an Efficiency Driver in Merchandise Accounting

  Spartacus Paramaconi Niño-Galvis, Diosmar Claret Mora, Leonardo Caraballo

• From Chaos to Control: Optimization of Merchandise Accounting Processes through an Integrated Internal Control System

  Diosmar Claret Mora, Spartacus Paramaconi Niño-Galvis, Leonardo Caraballo