Vol. 1 (2023): Debe-Haber

View Vol. 1 (2023): Debe-Haber
Published: 2023-01-05

Editorial

  • The accounting of the future

    David Hugo Bernedo Moreira
    12
    DOI: https://doi.org/10.62939/debehaber202312

  • The beginning of a new accounting scientific era

    Rafael Romero-Carazas
    8
    DOI: https://doi.org/10.62939/debehaber20238

Artículos

  • Importance of the improvement plans on the public servants of the government of caqueta in effective 2020 – 2021

    Eddie Reinolds Romaña García, David Fernando Ruiz Gasca, Carlos Alberto Gómez-Cano
    3
    DOI: https://doi.org/10.62939/debehaber20233

  • Análisis de la Cadena de Suministros en las empresas industriales de Guayaquil, Ecuador

    Génesis Belén Linzán Soledispa, Betty Janeth Soledispa Cañarte, Víctor Alfonso Chávez Soledispa, Oscar Rolando Fiallos González
    13
    DOI: https://doi.org/10.62939/debehaber202313

  • Analysis of the impact on the implementation of electronic invoicing in the automotive sector in the city of Florencia, Caquetá

    Paola Andrea Claros Lizcano, Yan Carlos Medina Quintero, Carlos Alberto Gómez Cano
    14
    DOI: https://doi.org/10.62939/debehaber202314

  • Empowerment as a strategic tool for productive improvement in the municipalities of Metropolitan Lima

    Gladys Rosalía Fuentes-Ormachea, Juver Chalco-Quispitupa, Dany Yudet Millones-Liza
    4
    DOI: https://doi.org/10.62939/debehaber20234

  • Income taxation as a predictor of insolvency of exporting firms

    Erling Pedro Flores-Sheen, Fanny Salomé Llanos-Ramos
    5
    DOI: https://doi.org/10.62939/debehaber20235

  • Organizational Behavior for the Integral Human Balance since NOM-035 in post-COVID-19 pandemic scenario

    Juana Gaviño Contreras, Andrés Ultreras Rodríguez, Arantxa Sánchez Gaviño
    15
    DOI: https://doi.org/10.62939/debehaber202315

  • Factors that hinder graduation: The case of professional accounting careers in Peruvian universities

    Judith Melissa Maldonado Uman, Lisseth Virginia Calla Arias, Rafael Romero-Carazas
    16
    DOI: https://doi.org/10.62939/debehaber202316

  • Sustainable economic development under a social regime without ethical and moral precepts: Forensic auditing as opposed to corruption

    Yasmin Minelli Flores Coa, Nilo Walter Figueroa Crisostomo, Giannina Eva Díaz-Barriga
    6
    DOI: https://doi.org/10.62939/debehaber20236

  • Fiscal evasion: a recurring crime in México

    Irma del Carmen Jiménez Morales, José Alberto Sánchez López
    7
    DOI: https://doi.org/10.62939/debehaber20237

  • Tourism and strategic economic activity for local development Mexico

    Liberato Cervantes Martínez, Andrés Ultreras Rodríguez, Víctor Vladimir Sánchez Mendoza, Betty Janeth Soledispa Cañarte
    17
    DOI: https://doi.org/10.62939/debehaber202317