Vol. 15 No. 30 (2020)

View Vol. 15 No. 30 (2020)

Management Accounting / Administration / Banking and Finance / Education / Bibliometric

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Published: 23-12-2020

Editorial

Editorial

Oscar Alfredo Díaz-Becerra

3-5
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Management Accounting

Identity Traits.Three Epistemological Perspectives of Social and Environmental Accounting

Héctor José Sarmiento

99-123
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Women’s Participation in the Board of Directors and Earnings Management

Francielle Corazza, Silvana Dalmutt Kruger, Geovanne Dias de Moura, Cristian Baú Dal Magro

124-139
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Interference of Political Ideologies on the Costs Intended for Environmental Management in Brazil

Valkyrie Vieira Fabre, Fernando Scheeffer, Leonardo Flach

140-156
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Administration

Expected changes in administrative functions after health emergency: study among Spanish and Colombian managers

Marcela Navia-Núñez, Yanna Stefanu-Lidorikiotu

6-23
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Banking and Finance

Carteira eletrônica móvel: uma alternativa de pagamento para o sistema financeiro equatoriano

Vicente René Encalada Encarnación, Sonia Caridad Ruíz Quesada, Otilia Máximina Encarnación Merchán

24-42
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Profitability, Audit Quality, and Firm Value: Case on Indonesian Manufacturing Companies

Anggita Langgeng Wijaya

43-61
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Economy versus epidemiology: an analysis of trade-off between markets and lives in COVID-19 times

Ahmed Sameer Sameer El Khatib

62-80
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Education

Approach to the topic ‘Internationalization of Accounting Education’ in Brazilian Academic Spaces

Xiomara Esther Vazquez Carrazana, Gilberto José Miranda, Marli Auxiliadora da Silva

157-174
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Bibliometrics

Bibliometric analysis of the articles published in the journal Contabilidad y Negocios in the period 2006-2019

Oscar Alfredo Díaz-Becerra, Fabricia Silva Da Rosa, Mariana Gisella Montes Bravo

81-98
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