In fulfllment of its editorial policies, Cuadernos de Contabilidad divulges results of teaching, consulting, documental revision and research activities performed by professors, students and professionals from diferent universities. Since it is indexed, Cuadernos de Contabilidad must accomplish and satisfy certain requirements on the number of research articles presented and developed under particular conditions.

Since its beginning, the journal intends to refect -with monographic and some collective eforts- the way of thinking of the Accounting School, Pontifcia Universidad Javeriana, and must endure in this path. For this reason, the permanent call for professors, students, graduated and professionals, who manage to consolidate this ideal with their research, revision, opinion and other kinds of documents, becomes such valuable.

The country is going through one of its most important historical moments: The modernization of its Accounting System makes that most of its stratums participate in the study and start-up of this process. A fundamental part of it lies in academy, and especially in professors and their research groups that have to rigorously contribute with the ideas of a better development. Research oriented in this manner will reach meaningful impact for the profession and -in general- the country; obviously, without leaving other research that contribute with ideas and inquiries behind. In that respect, it is necessary to remember the words pronounced by the priest Peter-Hans Kolvenbach, S.J on July 14^th, 1999 at Sanata Dharma University.

In a University following catholic and Jesuit traditions, the search for truth and its communication cannot be dissociated from community service. Knowledge is not a goal by itself, but depends on human development in society. Only in that way, the search for truth and its communication -specifc reason that justifes the existence of university- reaches its purpose and full realization. We do not want university to become an ivory tower that is isolated from its environment. We have to understand that university is equal to human being, and does not exist for itself, but mainly, for the service to others.

Academicians of the Accounting Science in the country must be prepared to answer -in an assertive manner- the challenges that the convergence process carries with, and cannot be inferior to the circumstances; neither limit criticism nor ex more contradiction. The aforementioned implies a learning and research process that produces valuable and applicable results in the particular conditions of the country.

The priest Kolvenbach, points out:

...in all these felds, university has something to say, even though its interventions are not liked or easily assimilated. Its way of thinking has to be expressed not only in criticism and principle declarations, but also with assiduous research and solution proposals, in accordance with its nature. This means that university functions as a touchstone that reveals and elucidates the problems whereby society is immersed, and it is then when she acts to provide well proposed and ethical solutions.

The issue 28 of Cuadernos de Contabilidad combines research articles suggesting some topics that have to be taken into account in the modernization process of the Colombian Accounting System. This is the case of the article written by professors Aracely Sanchez & Édgar Salazar, titled International accounting convergence: towards a new model of rent accounting. Similar to this one is the contribution of Professor Abel María Cano, with the article Analysis of the international accounting norm (NIIF/NIC) no. 8 (accounting policies, changes in the accounting estimations and mistakes) and its main efects in the Colombian national tax law. Professor Gabriel Rueda presents another perspective of the convergence processes in the article The role of Accountancy before the current economic, social and political reality of the country: beyond the convergence of worldwide practices.

As it is expressed in the editorial policies of the journal, this includes original-unpublished works about diferent phenomena of general and interdisciplinary character with regards on Accounting Sciences. Consequently, this issue presents the article of Professors Jorge E. Ojeda, Fernando Rincón, Miguel Arias & Libardo Daza Computer crime and current legislation in Colombia; the work of Professor Erika Buchelli-Aguirre Analysis of the perception of city-region (Bogota-Cundinamarca) and Marketing Management in the productive projects of the internally displaced people located in the municipality of Fusagasuga, Cundinamarca, Colombia, and the research of Professor José Jimmy Sarmiento Identifcation of the impact of tax burden in small and medium enterprises in Bogota, Colombia, from Latin American, national and regional contexts.

It is proper to highlight the article of Professor Alejandra Patiño and the students Alejandra Romero & Karen Giuliana Jara Characteristics of researchers in public Accountancy programs and related felds. Professor Jorge Salgado contributes to the issue with the article General approach to the analysis of trends in Management Accountancy in Ibero-America.

For academy in general, a great opportunity to actively participate in the process of modernization of the Colombian Accounting System has been opened by means of the contribution of the knowledge, expertise and results of these research results. Cuadernos de Contabilidad becomes an excellent option to communicate those results.

We have, then, the chance to make a variety of articles for all tastes known, in order to keep-on enriching and strengthening this, our journal.

Braulio Rodríguez-Castro
Director, Department of Accounting Sciences