Director’s words

Abstract

We are ending 2020 with a very complex situation, both in terms of the serious health crisis of COVID-19 and the political crisis. The first caused a great human loss at a global level and had economic consequences, and the second not only affected our economy, but also led us to have three presidents of the Republic in one year. However, these events have not prevented us from continuing our work, with the limitations that it implies. Thus, we comply with presenting the publication of the second issue of LA JUNTA. Revista de innovación e investigación contable, edited by the Board of Deans of Colleges of Public Accountants of Peru, corresponding to the year 2020.