About the Journal

The Debe-Haber Business Scientific Magazine is published twice a year with open access, edited by the Research Department of the College of Public Accountants of Arequipa (Peru), whose objective is the dissemination of research in the field of Accounting Sciences, Administration and Economics. ; topics that critically address the problems of contemporary society in order to contribute to its transformation. The journal receives unpublished and original works of a scientific nature, especially research articles and review articles. The journal uses the double-blind peer review system and is guided by the ethical guidelines of the Committee on Publication Ethics (COPE).