Lúmina

LÚMINA  is a journal oriented toward the promotion and dissemination of accounting, economics, and management research developments in Colombia and Latin America. The journal is created by its own right in a space open to academic debate, and as such, it sets the following publication criteria, which will act as editorial regulations. Only  unpublished work , will be received. Articles must demonstrate a process of investigation and academic reflection which rigorously defends the approach of the author(s) to the topic presented.

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  • Editorial
    Serna Gómez, Héctor Mauricio
    Lúmina
    2018-03-30
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  • From the legal accounting framework linear in colombia to the social systemic, a...
    Galindo Cárdenas , Saúl Gonzalo ; Muñoz Hernández, Helmer
    Lúmina
    2018-03-15
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  • Proposal for reform to santa rosa de cabal municipal taxation statute as an impact on...
    Gómez Sánchez, Julián Andrés; Cardona Gil, Catalina; Aguirre Dávila, Paola Irene
    Lúmina
    2018-03-15
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  • The didactics of research, a look at a school of business administration
    Valencia Martínez, Julio César
    Lúmina
    2018-03-15
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  • The successor in agricultural family companies, factors that influence their choice
    Sánchez Riofrío, Angélica María; González Disintonio, Jenniffer Alexandra
    Lúmina
    2018-03-15
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  • Cocoa system as a strategy to replace ilicit crops and to stop deforestation in the...
    Oviedo Bedon, Norma Constanza; Forero Mendoza, Alexandra; Villaba Villanueva, José Oscar
    Lúmina
    2018-03-15
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  • Design of an e-mentoring program from analysis of competences acquired by students of...
    Tinoco Giraldo, Harold
    Lúmina
    2018-03-15
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  • From virtual heritage to potential heritage
    Franco Ruiz, Rafael
    Lúmina
    2017-12-15
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  • Editorial
    Serna Gómez, Héctor Mauricio
    Lúmina
    2017-12-15
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  • Teaching-learning model by skills and competencies in the training of business...
    Santa Fajardo, Laura Michel; Fajardo Calderón, Constanza Loreth; Macías Ramírez, Víctor Hernando
    Lúmina
    2017-12-15
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  • Disclosure of information on intellectual capital at public universities
    García Suárez, Jhon Jairo; González González, Patricia
    Lúmina
    2017-12-15
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  • Evolution of the accounting profession in United States of America: a mid-nineteenth...
    Suárez Rico, Yuli Marcela
    Lúmina
    2017-12-15
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  • Principle of reservationof law in Colombia from the analysis of municipal taxes. Caldas...
    Restrepo Lizcano, Jhon Jairo; Gómez Montoya, Luis Fernando
    Lúmina
    2017-12-15
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  • Los retos de la contabilidad. Una visión desde los avances de la teoría contable
    Viloria Ortega, Norka
    Lúmina
    2017-06-10
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  • The dian's interpretation of the principle of favorability of the rules that...
    Restrepo Pineda, Carlos Mario
    Lúmina
    2016-12-18
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  • Guide for the administration of business risk, a practical tool for the auditor in...
    Sandoval Ortega, Ernesto
    Lúmina
    2016-12-18
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  • Opportunities for accounting research in colombia from the school of organizational and...
    Giraldo Garcés, Gregorio Antonio
    Lúmina
    2016-12-18
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  • Caminos contables. Problemas y metodologías para el desarrollo de la investigación
    Macías, Hugo Arles
    Lúmina
    2016-12-18
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  • Alternative methodological approach for determining the fair value of goods that do not...
    Serna Restrepo, Jairo; Rojas Medina, Ricardo Alfredo
    Lúmina
    2016-12-18
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  • Editorial
    Serna Gómez, Héctor Mauricio
    Lúmina
    2016-12-15
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  • Critical thinking, confidence, and decolonization of power
    Guarín Jurado, Germán
    Lúmina
    2015-12-19
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  • The difficulties of thinking by oneself in the Colleges of Economics
    Ariza Ruiz, Efrén Danilo
    Lúmina
    2015-12-16
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  • Internal Control and Organizational Competitiveness
    Martínez Salinas, Esteban Segundo
    Lúmina
    2015-12-16
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  • Added value in the assembly of vehicles in Colombia.
    Rivera Godoy, Jorge Alberto; Padilla Ospina, Ana Milena
    Lúmina
    2015-12-16
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  • Effects of the application of the IFRS in less developed countries. A review of...
    Macías Cardona, Hugo Arles; Quintero, Dora
    Lúmina
    2015-12-16
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