AMR – Accounting and Management Research Journal, affiliated with the Faculty of Accounting Sciences of Corporación Universitaria Remington – Uniremington, aims to promote the dissemination of original and high-quality scholarly knowledge through research articles, review papers, analytical studies, and theoretical developments related to key issues in the fields of management, accounting, and economics.

The journal publishes original and unpublished manuscripts in Spanish and English that contribute to national and international academic debate within the context of organizational management and related disciplines. AMR is a digital, open-access, and continuous publication journal.

All submissions undergo a rigorous double-blind peer review process, ensuring editorial independence, objectivity, and scientific integrity. The journal maintains a permanent open call for the submission of manuscripts, whose article types and requirements are defined in its editorial policies.

AMR – Accounting and Management Research Journal is addressed to researchers, academics, professionals, students, and the interested public, fostering scholarly dialogue and knowledge exchange between institutions, research communities, and society at large.

The journal’s editorial decisions and policies adhere to national and international copyright regulations, as well as to the quality standards required by indexing and abstracting systems, in accordance with best practices in scholarly publishing.

Priority is given to manuscripts derived from scientific or technological research that demonstrate methodological rigor, originality, and a clear contribution to the advancement, consolidation, or renewal of knowledge in the fields of management, accounting, and economics.

 

Mantenimiento de la plataforma OJS

2026-07-02

¡Aviso!

La plataforma OJS estará en mantenimiento desde el 6 de julio a las 2:00 p. m. (UTC-5, hora de Colombia) hasta el 9 de julio.

Durante este período, no será posible recibir artículos a través de OJS.

Por favor, envíe sus artículos y consultas al siguiente correo electrónico:

Claudia Patricia Flórez aymresearch@uniremington.edu.co

Agradecemos su comprensión.

Vol. 4 (2025)

Published: 2025-06-13

Créditos

Jorge Armando Muñoz

1

Effect of IFRS on the economic value added of agricultural companies in Colombia

Julio César Cantillo Padrón, Jaime Alberto Martínez Franco, Jorge Luis Del Río Vásquez

20

Significant experiences of the Uniremington Accounting Office as an enterpreneurial dynamizing factor in Medellín Colombia

Ruben Darío Raga Perlaza, Gabriel Alfonso Pacheco Martínez, Iris Johanna Palacios Pino, Jean Charles Carvajal Higuita, María Riguey González Velásquez

17

Professional skepticism and ethical standards in the digital age

A study on Public Accounting Professionals

Janeth C. Hernández Corona, Sonia Ethel Durán, Juan Andrés, Jesús Alfonso Arocha Rangel, Eduin Miguel Montes Reverol

23

Análisis jurídico sobre la contribución de los instrumentos del derecho internacional privado a la gestión empresarial de las pymes en Colombia

Néstor Enrique Amarís López, Jorge Armando Muñoz Ruiz, Juan Carlos Cardona Acosta, Lina María Álvarez Oquendo, Danny Alexander Castro

1-25

Servitization for Strategic Co-creation and Business Sustainability

Hugo Alexander Semanate Quiñonez, Anlly Marcela Upegui Valencia, Natali Johanna Santacruz Moreno, Lisandro José Alvarado-Peña

21

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