Editorial

Abstract

LA JUNTA. Journal of accounting innovation and research, with the support of the Committee of the Board of Deans of Colleges of Public Accountants of Peru, follows the line of an academic journal, focused on three objectives: promote, promote and disseminate the production of articles on topics of current affairs of accounting science and related disciplines. On this occasion, LA JUNTA launches its second edition with the desire to promote the perseverance and investigative tenacity of more authors who, after presenting research in the last two years, and in different national and international congresses, can publish them in the next editions, then of an arbitration process.