Director’s words

Abstract

Two years after the publication of the first issue of LA JUNTA. Revista de innovación e investigación contable, edited by the Board of Deans of Colleges of Public Accountants of Peru, we present the first edition of the magazine corresponding to the year 2020, in the midst of a very complex situation for the whole world, and in particular for our country, caused by a health crisis that has impacted both the public health and the economy. The COVID-19 pandemic has thus caused unprecedented impacts around the world, not only in terms of health, but also in the loss of jobs and changes in the way these tasks are carried out, such as teleworking. , situations that most professionals were not prepared for.