COMMITTEE
EDITOR
Samuel Alberto Sánchez Cabrera
Dean of the Faculty of Economics, Administration and Accounting
EDITORIAL AND IMAGE CONSULTANT
María Fernanda Jaramillo González Director of Publications and Communications
EDITORIAL COORDINATOR
Claudia Piedad Guerrero Galindo comunicacion.ayc.1@gmail.com
Comité́ Editorial - Scientific
Mauricio Gomez Villegas
PhD in Accounting, University of Valencia - Spain. Master in Administration - Universidad Nacional de Colombia. Advisor to the National General Accounting Office. Professor and Researcher. National University of Colombia, Bogotá - Colombia.
https://orcid.org/0000-0001-9043-6358
José Bernardo Betancourt Ramírez
MBA, Universidad Internacional Iberoamericana, Arecibo, Puerto Rico. MDEEF, University of Leon, Leon, Spain. Service Institutions Administrator, Universidad de La Sabana, Chia, Colombia. Lecturer, La Salle University, Bogotá, Colombia.
https://orcid.org/0000-0002-0507-1196
Jorge Rivera Godoy
PhD in Economics and Business, Universidad Autónoma de Madrid, Spain. Professor at the Faculty of Administration Sciences, Universidad del Valle, Cali - Colombia.
https://orcid.org/0000-0003-2319-1674
Rafael Franco Ruiz
Master in Economic and Financial Administration, Universidad Tecnológica de Pereira. Studies of Research Methodology and University Teaching.
https://orcid.org/0000-0002-9532-8927
Esteban Segundo Martínez Salinas
D. in Accounting Sciences from Universidad de Los Andes - ULA - Venezuela, Master in Accounting and Management Audit, Universidad Santiago de Chile (USACH).
https://orcid.org/0000-0003-0855-0587
Dale T. Mathews
PhD in Economics, University of Sussex, England. Diploma in Economics, London School of Economics, England. BA in Economics, Oberlin College, Oberlin, Ohio, U.S.A. Researcher, Institute of Caribbean Studies, University of Puerto Rico - Rio Piedras Campus, San Juan, Puerto Rico.
https://globalvaluechains.org/person/mathews-dale-t
Benjamin Betancourt Guerrero
Doctorate studies in Economics and Business Administration, University of Seville - Spain, in agreement with the University Santiago de Cali. Master in Business Administration, Universidad del Valle, Colombia. Professor, Universidad del Valle, Cali, Colombia.
https://orcid.org/0000-0002-5487-2491
Carlos Arturo Gómez Restrepo
PhD in Economics, Universidad Nacional de Colombia. Internship: Universidad Rey Juan Carlos Madrid Spain. Master in Administration, Universidad Nacional de Colombia. Specialist in Finance, Universidad de los Andes.
Samuel Alberto Sánchez Cabrera
Master in Business Administration, Universidad del Valle, Coordinator of the Research Committee of the Colombian Association of Public Accounting Faculties, ASFACOP, Dean of the Faculty of Economic, Administrative and Accounting Sciences, Universidad Libre Cali, Colombia.
https://orcid.org/0000-0001-7577-624X