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Vol. 26 No. 1 (2018)

Vol. 26 No. 1 (2018)

Published: 2017-11-08

Editorial

Los dilemas del contable, una reflexión a la luz de los orígenes medievales de la profesión

Ángel David Roncancio García, David Andrés Camargo Mayorga

5-8
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Artículos

Contributions of Philosophy of Science, in the Perspective of Popper and Lakatos, for the Study of Innovation: An Analysis of the Neoclassical Schumpeterian and Neo-schumpeterian Theories

Fabrício Baron Mussi, Andre da Silva Zembro, Aline Alvares Melo

9-25
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A contribution to the understanding of emerging strategies in organizations through the concept of improvisation and the musical metaphor

Mauricio Sanabria, Didier Moreno

27-68
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Function of value characterization used by large organizations in environmental decisions: a study of the major hydroelectric projects in Colombia

Rodolfo Garcia Sierra, Álvaro Zerda Sarmiento

69-91
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Green entrepreneurship around the conservation and recovery of water and its spaces in Bogotá and Medellin (Colombia)

Sonia E. Sanabria, Enrique Hurtado

93-111
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Current state review of the industry of tanneries in its processes and products: a competitiveness analysis

Sandra Yulier Martinez Buitrago, Jonathan Alexander Romero Coca

113-124
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Information and communication technologies for inclusive tourism

Diana Cristina Rodríguez Moreno

125-146
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Impact of social networks on hotels´ incomes in Colombia, Ecuador and Peru

Joaquim Majó, Daissy Moya, Laura Vall-llosera

147-162
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Semiparametric analysis of factors associated to enterprises sustainability análisis semiparametrico de los factores asociados a la sostenibilidad de los emprendimientos

Walther Reina Gutiérrez, Claudia Inés Sepúlveda Rivillas, Gabriel Jaime González Uribe

163-180
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Credit risk analysis, credit scoring model proposal análisis de riesgo crediticio, propuesta del modelo credit scoring

Alexi Ludovic Leal Fica, Marco Antonio Aranguiz Casanova, Juan Gallegos Mardones

181-207
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Variable remuneration, a study of its relationship with the brazilian companies financial indicators listed on the stock market

Jonatan Marlon Konraht, Rogério João Lunkes, Valdirene Gasparetto, Darci Schnorrenberger

209-224
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Intellectual property rights (IPR) and economic growth: a review

Ricardo Alonso Tejedor Estupiñán, José Mauricio Gil León, Joan Miguel Tejedor Estupiñán

225-243
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Asymmetries in educational systems and institutional patterns: towards the construction of a human capital global indicator

Jorge E. Sáenz C, German Sánchez P, Luz Aydée Higuera C

245-262
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