Ardila Jiménez, Lucas, Karen Fonseca Niño, Anggy López León, Carolina Sánchez Ortiz, and Johan Sánchez Lerma. 2019. “Theory of Value from an Accounting Perspective: A Bibliographic Review”. Papeles 11 (22):59-71. https://doi.org/10.54104/papeles.v11n22.600.