Table of contents

1. 

   Reforms to higher education

   https://doi.org/10.30554/lumina.15.1076.2014

   Rafael Franco Ruiz

   Article visits 687 | PDF visits 313

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2. 

   From the positive to the interpretative dimension in accounting research

   https://doi.org/10.30554/lumina.15.1078.2014

   Rubiela Jiménez Aguirre, Edgar Gracia López, Rafael Franco Ruiz

   Article visits 1248 | PDF visits 1020

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3. 

   Governmental accounting and the accountability of public debt in the State of Baja California South, Mexico

   https://doi.org/10.30554/lumina.15.1073.2014

   María Enriqueta Mancilla Rendón, Tania Nadiezhda Plascencia Cuevas

   Article visits 652 | PDF visits 701

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4. 

   Accounting and the Hegemony of the calculating Modern Rationality

   https://doi.org/10.30554/lumina.15.1072.2014

   Guillermo León Martínez Pino

   Article visits 911 | PDF visits 891

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5. 

   Bio-accounting: towards a definition of a new accounting discipline

   https://doi.org/10.30554/lumina.15.1069.2014

   Eutimio Mejía Soto

   Article visits 5813 | PDF visits 4601

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6. 

   Effects of the application of the IFRS in less developed countries. A review of empirical studies

   https://doi.org/10.30554/lumina.15.1070.2014

   Sandra Patricia Perea Murillo

   Article visits 1007 | PDF visits 1507

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7. 

   International Standards of Financial Information. Some effects on business organizations

   https://doi.org/10.30554/lumina.15.1074.2014

   Carlos Alberto Muñoz Restrepo

   Article visits 3287 | PDF visits 3995

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8. 

   The conceptual framework of the International Financial Reporting Standards and its relation to corporative government

   https://doi.org/10.30554/lumina.15.1077.2014

   Óscar Yamith Duque Cruz, Jorge Emiro Pinzón Pinto

   Article visits 929 | PDF visits 585

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9. 

   A theoretical and bibliometric approach to Business Social Responsibility (1971-2015): Analysis in Colombia, Latin America and the World

   https://doi.org/10.30554/lumina.15.1071.2014

   Héctor Darío Betancur

   Article visits 2239 | PDF visits 2535

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10. 

    Accounting Representation: A View From History And Historiography

    https://doi.org/10.30554/lumina.15.1075.2014

    John Fernando Diossa Castro

    Article visits 956 | PDF visits 1286

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