ISSN 0123-1472
pinted version



Basic Information

Complete title: Cuadernos de Contabilidad.

Institution: Pontificia Universidad Javeriana.

Objectives of the magazine: To share the research activity developed in the University Faculty of Sciences and also research Works made by external contributors, both national and international.

Interest areas: accountancy discipline.

History: Published since 1995.

Periodicidad: biannual.


Cuadernos de Contabilidad emerges in 1995, a product of the initiative of a group of teachers and the administration of the study program which at the time was the sole academic unit in the accounting sector, to create a space where professors could disseminate their quotidian work. It is a biannual, refereed publication which includes unpublished works that address a variety of phenomena pertaining to the Accounting Sciences; mainstream, pluralistic and interdisciplinary. Its purpose is to facilitate the visibility of knowledge to the accounting community (teachers, researchers, students and accounting professionals).

By assembling the developments in research achieved by different academic institutions, both Colombian and international, it seeks to offer support elements to the construction of a critical scientific culture which promotes the advancement of accounting as a science, profession and means of social development. For this reason, works possessing conceptual and methodological rigor are favored and articles relating to scientific and technological research, reflection and review.

Cuadernos de Contabilidad has published 28 issues to date, and boasts significant recognition in the university accounting community and other national university circles. In this sense, the publication has accomplished an important objective, by exposing teaching activities and topics of quotidian work, such as consultancy, document reviews and germinal research performed by the teachers.


In the immediate future, the journal Cuadernos de Contabilidad presented by the Department of Accounting Sciences of the Faculty of Economics and Administrative Sciences of the Pontificia Universidad Javeriana, will improve the visibility of accountancy scientific knowledge, in the national and international context, product of original research that propitiates the intensification of accounting both as a profession and a discipline in favor of financial and social wellness.

Mission objectives

  • Communicate the most significant developments in the accountancy discipline.
  • Participate nationally in the consolidation of a rigorous and advanced accounting academic community, committed to change, and improvement and boost national and international interdisciplinary dialogue.
  • Propitiate the association of accounting and bookkeeping in favor of the country's social and economic benefit and seeking public interest.

Target Audience

Cuadernos de Contabilidad is directed towards researchers, teachers, students and Accounting Sciences professionals.

Its abbreviated title is Cuad. Contab., and it should be used in bibliographies, footnotes, references and bibliographic strips.


Information Services

The articles published in Cuadernos de Contabilidad are indexed or summarized by:

  • Scopus
  • Scientific Electronic Library Online - SciELO
  • Google scholar
  • Periódica
  • Publindex - class B - (National Bibliographical Index of the National Indexation System for Colombian Scientific Publications - Colciencias, Colombia).
  • Latindex (On-Line Information System for Latin America, the Caribbean, Spain, and Portugal Scientific Journals).
  • Redalyc (Scientific Journals Net for Latin America, the Caribbean, Spain, and Portugal Scientific Journals).
  • Directory of Open Acces Journals -DOAJ-



Copyright holder: Pontificia Universidad Javeriana, Bogotá, Colombia.

The articles published in Cuadernos de Contabilidad can be reproduced totally or in part for educational purposes, duly quoting the source.



The publication of this journal is financially supported by:

  • Pontificia Universidad Javeriana, Facultad de Ciencias Económicas y Contables.

Web site: Cuadernos de Contabilidad.

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Creative Commons License All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License

© 1995 Pontificia Universidad Javeriana

Cuadernos de Contabilidad Pontificia Universidad Javeriana - Bogotá D.C. Calle 40 No. 6 - 23
Información: Edificio Gabriel Giraldo, S.J. (piso 8)

Teléfono: (57-1) 3208320, ext. 5139;