Table of contents

1. 

   Reforms to higher education

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

   Rafael Franco Ruiz Universidad Libre

   Article visits 781 | PDF visits 356

   PDF (Spanish) FLIP HTML (Spanish)
2. 

   From the positive to the interpretative dimension in accounting research

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

   Rubiela Jiménez Aguirre Universidad de Manizales

   Edgar Gracia López Universidad de Manizales

   Rafael Franco Ruiz Universidad Libre

   Article visits 1472 | PDF visits 1180

   PDF (Spanish) FLIP HTML (Spanish)
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 Facultad de negocios, Universidad La Salle

   Tania Nadiezhda Plascencia Cuevas Universidad Autónoma de Nayarit

   Article visits 779 | PDF visits 755

   PDF (Spanish) FLIP HTML (Spanish)
4. 

   Accounting and the Hegemony of the calculating Modern Rationality

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

   Guillermo León Martínez Pino Fundación Universitaria de Popayán

   Article visits 1046 | PDF visits 936

   PDF (Spanish) FLIP HTML (Spanish)
5. 

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

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

   Eutimio Mejía Soto Universidad del Quindío

   Article visits 5985 | PDF visits 4705

   PDF (Spanish) FLIP HTML (Spanish)
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 Universidad Tecnológica del Chocó

   Article visits 1183 | PDF visits 1745

   PDF (Spanish) FLIP HTML (Spanish)
7. 

   International Standards of Financial Information. Some effects on business organizations

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

   Carlos Alberto Muñoz Restrepo Fundación Universitaria Luis Amigó

   Article visits 3470 | PDF visits 4183

   PDF (Spanish) FLIP HTML (Spanish)
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 Universidad Santo Tomás

   Jorge Emiro Pinzón Pinto Pontificia Universidad Javeriana

   Article visits 1055 | PDF visits 641

   PDF (Spanish) FLIP HTML (Spanish)
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 Universidad De Manizales

   Article visits 2370 | PDF visits 2680

   PDF (Spanish) FLIP HTML (Spanish)
10. 

    Accounting Representation: A View From History And Historiography

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

    John Fernando Diossa Castro Universidad Católica de Oriente

    Article visits 1072 | PDF visits 1373

    PDF (Spanish) FLIP HTML (Spanish)