No. 21: noviembre 2025 - abril 2026

View No. 21: noviembre 2025 - abril 2026

Published: 2025-11-07

Editorial

Editorial note num 21

Comité Editorial

Artículos de Investigación

A Machine Learning Analysis of the Determinants of Compliance with Accounting Standards in Uruguay (2022–2023)

Martín Núñez Sánchez, Christian Kuster

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Identification of Generic and Specific Competencies in Graduate Profiles of Peruvian Universities: A Qualitative Study

Oscar Alfredo Díaz Becerra, Pedro Jesús Cuyate Reque, Flor de María Beltrán Portilla, Rosita Catherine Campos Diaz

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Challenges and opportunities of accounting with the development of aritificial intelligence and automation

Santiago Zapata Patiño, Candy Chamorro, Emmanuel Marín Hurtado, Santiago Giraldo Betancur

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A comparative analysis of the curriculum systems for accounting undergraduate talent development programs

Yu-Shen Fang, Li-Chun Fang

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Reseñas/Críticas

Work and Technology in the Digital Era: The Disruption of AI in the Workplace

María Pía Roales Álvarez