Revista de Investigación Valor Contable

Artículos

• Autopoietic system: Accounting design for the financial information of small and micro entities

  José Humberto Quintero Dávila, Enriqueta Mancilla Rendón

  8 - 25

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• University social responsibility and professional performance: perception of accounting and administration graduates

  Marisa Tumino, Ailén Marí, Santiago Castillo, Lucas Spannenberger Cruz Zapata, Matías Lavooy

  26 - 37

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• Content validity of an instrument for measuring the effectiveness of information systems

  Juan Manuel Bournissen, Diego Ezequiel Barriga, Pablo Finis, Cristina Lorena Jones, Marisa Cecilia Tumino

  38 - 58

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• Financial education and entrepreneurship development in higher education students

  judith Salas Tuanama, Isidoro Ticlla Mendoza

  59 - 70

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• Tax culture and compliance with tax obligations under the new single simplified regime

  Kevin Orihuela Samaniego, Jodrell Jafet Lucas Gutierrez Sandoval

  71 - 83

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• Over-indebtedness: a theoretical approach in times of pandemic

  Viviana Alvarez Chancasanampa, Hermelinda Alvarez Chancasanampa, Marisol Huamán Espejo

  84 - 93

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• The ethical identity of the public accountant and the success of the Code of Professional Ethics

  Orlando Avendaño Calderon

  94 - 114

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