0123-1472

S0123-14722017000200001

10.11144/javeriana.cc18-46.acge

México

España

00 12 2017

18 46 1 13

2008 40 1 1

2-27

American Accounting Association

1972 47 4 4

1-13

American Accounting Association

1974 49 ^s83 ^s83 83

Asociación Española de Contabilidad y Administración de Empresas 1990

2006 17 1 1

1-10

2007 18 1 1

3-31

2009 21 1 1

3-18

2004 29 8 8

709-37

1999 10 4 4

325-38

2010 56 56

227-48

1990 15 1-2 1-2

27-46

2016 31 31

1-9

2008 33 7 7

836-63

Chartered Institute of Management Accountants 2002

2003 28 2-3 2-3

127-68

2008 20 Special Special

129-64

1990 1 1 1

51-63

2011 86 1 1

155-84

2012 23 2 2

79-119

2006 31 1 1

77-103

2007

3-26

2016 31

10-30

Institute of Chartered Accountants in England and Wales 2011

Institute of Management Accountants

2008

International Federation of Accountants 1998

International Federation of Accountants 2008

2003 28 7-8 7-8

715-41

2001 32 1 1

349-410

1991

2014 17 2 2

2017 34

42-58

2008 21 2 2

204-28

2008 20 1 1

25-57

2009 21 1 1

249-92

2003 28 2-3 2-3

169-249

2001 13 1 1

47-90

2004 16 1 1

163-81

2007 32 7-8 7-8

735-56

2016 19 1 1

45-54

2011 12 30 30

273-305

2014 15 39 39

787-805

2001 12 1 1

1997 9 9

3-61

1981 59 4 4

26-9

2006 18 1 1

1-19

2011 22 3 3

160-80

2007 32 7-8 7-8

757-88