No. 27 (2023): Enero-Junio

View No. 27 (2023): Enero-Junio

Published: 2023-06-12

Full Issue

RVC - Núm. 27 (Español (España))

Editorial

Los Objetivos de Desarrollo Sostenible (ODS) en clave con la Economía Social Solidaria y el Cooperativismo

Julieth S. Alzate

5-10
DOI: https://doi.org/10.24142/rvc.n27a1

Articles

The professional skills of the students of the Bachelor of Public Accounting of the CUCSUR - UDG of the discipline of costs

Sandra Eloina Campos López, María Magdalena Pelayo Cortés, Jorge Javier Velásquez Núñez, José Alfredo Núñez Guzmán

11-33
DOI: https://doi.org/10.24142/rvc.n27a2
The Simplified Trust Regime as a Taxation Alternative for Mexican Informal Businesses

Martha Sheila Gómez González, Mónica Araceli Reyes Rodríguez, Marcela de Guadalupe Pelayo Velázquez

34-50
DOI: https://doi.org/10.24142/rvc.n27a3
Post-conflict or post-pandemic? – selection of income tax discount benefits for tourism investments

Mauricio Javier León Cárdenas

51-84
DOI: https://doi.org/10.24142/rvc.n27a4
Descriptive review. Effects of the return to the offices after no face-to-face interaction on American employees between 2020 and 2022

Felipe Alzate Restrepo , Alejandra Guevara Jaramillo

85-103
DOI: https://doi.org/10.24142/rvc.n27a5
Measurement of SMEs corporate governance practices and competitiveness in Quindío

Luz Amparo Mejía Castellanos , Deicy Arango Medina

104-125
DOI: https://doi.org/10.24142/rvc.n27a6
Research lines on environmental accounting: an exploration into articles published in Colombian journals

Candy Chamorro Gonzalez , María Zapata Quintero, Mariana Giraldo Tamayo

126-156
DOI: https://doi.org/10.24142/rvc.n27a7