Table of contents

1. 

   Critical thinking, confidence, and decolonization of power

   https://doi.org/10.30554/lumina.16.1679.2015

   Germán Guarín Jurado Facultad de Ciencias Sociales y Humanas, Universidad de Manizales

   Article visits 1352 | PDF visits 772

   PDF (Spanish) FLIP HTML (Spanish)
2. 

   Advantages and opportunities neglected in the integral training of Public Accountants, from the perspective of Knowledge and Interest

   https://doi.org/10.30554/lumina.16.1666.2015

   Gabriel Rueda Delgado Facultad de Ciencias Económicas y Administrativas, Pontificia Universidad Javeriana

   Article visits 1388 | PDF visits 741

   PDF (Spanish) FLIP HTML (Spanish)
3. 

   The underpinnings of the Construction of Social Reality, according to John Searle: an interpretation from the Accounting perspective

   https://doi.org/10.30554/lumina.16.1667.2015

   Luz Estela Durán Caicedo Facultad de Ciencias Económicas Administrativas, Universidad Libre Seccional Cúcuta

   Beatriz Parra González Facultad de Ciencias Económicas Administrativas, Universidad Libre Seccional Cúcuta

   Article visits 994 | PDF visits 2380

   PDF (Spanish) FLIP HTML (Spanish)
4. 

   The training of Public Accountants. A revision from the objects

   https://doi.org/10.30554/lumina.16.1668.2015

   Luis German Zamora Alejo

   Article visits 1923 | PDF visits 4022

   PDF (Spanish) FLIP HTML (Spanish)
5. 

   The difficulties of thinking by oneself in the Colleges of Economics

   https://doi.org/10.30554/lumina.16.1669.2015

   Efrén Danilo Ariza Ruiz

   Article visits 1356 | PDF visits 664

   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.16.1670.2015

   Hugo Arles Macías Cardona Programa de Contaduría Pública, Universidad de Medellín

   Dora Quintero Programa de Contaduría Pública, Universidad de Medellín

   Article visits 3067 | PDF visits 1408

   PDF (Spanish) FLIP HTML (Spanish)
7. 

   International Standards of Financial Information. Some effects on business organizations

   https://doi.org/10.30554/lumina.16.1671.2015

   Rubiela Jiménez Aguirre Facultad de Ciencias, Contables, Económicas y Administrativas, Universidad de Manizales

   Article visits 1945 | PDF visits 3350

   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.16.1672.2015

   Ruth Alejandra Patiño Jacinto Programa Contaduría Pública, Universidad Santo Tomás

   Yully Marcela Sepúlveda Alzate Fundación Universitaria Los Libertadores

   Ana María Balcázar Daza Fundación Universitaria Los Libertadores

   Article visits 1436 | PDF visits 2641

   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.16.1673.2015

   Luis Fernando Valenzuela Escuela de Administración y Contaduría, Universidad Nacional de Colombia

   Martha Cristina Linares Fundación Universitaria Los Libertadores

   Yuli Marcela Suárez Fundación Universitaria Los Libertadores

   Article visits 2531 | PDF visits 1502

   PDF (Spanish) FLIP HTML (Spanish)
10. 

    Internal Control and Organizational Competitiveness

    https://doi.org/10.30554/lumina.16.1674.2015

    Esteban Segundo Martínez Salinas Programa de Contaduría Pública, Universidad Autónoma de Colombia

    Article visits 2409 | PDF visits 2802

    PDF (Spanish) FLIP HTML (Spanish)
11. 

    Finances and Accounting. Valuation of options by the Black Scholes method in R-project.

    https://doi.org/10.30554/lumina.16.1675.2015

    Mónica Viviana Arango Universidad Nacional de Colombia, sede Manizales

    Ricardo Alfredo Rojas Medina Universidad Nacional de Colombia, sede Manizales

    Daniel Tabares Peralta Universidad de Manizales

    Article visits 999 | PDF visits 3482

    PDF (Spanish) FLIP HTML (Spanish)
12. 

    Added value in the assembly of vehicles in Colombia.

    https://doi.org/10.30554/lumina.16.1676.2015

    Jorge Alberto Rivera Godoy Universidad del Valle

    Ana Milena Padilla Ospina Universidad del Valle

    Article visits 824 | PDF visits 827

    PDF (Spanish) FLIP HTML (Spanish)