“Examination of Agreed Procedures for the Payroll Account: Vision of Incidence in Educational Institutions in Ecuador”. Contabilidad y Negocios 13, no. 25 (August 22, 2018): 42–56. Accessed September 19, 2026. https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/20165.