The beginning of a new accounting scientific era

Abstract

DEBE-HABER is a scientific research journal created at the initiative of Dean C.P.C.C. Quintin Pino Telleria, managed and administered by the Research Directorate of the College of Public Accountants of Arequipa-Peru, with the main objective of giving added value to our professional work committed to offering a space for academia, professional production and research scientific. In this sense, the magazine appears this year, when the pandemic is in its final stage around the world, which is why teachers and students from different universities have opened "their microphones" and "their telescopes", committed and identified with the diversity of economic problems, experienced by people, organizations and the State, awakening and stimulating research on this matter. The theme offered by this volume refers to the programs of different fronts of Accounting Sciences which is called "THE BEGINNING OF A NEW ACCOUNTING SCIENTIFIC ERA"