Director’s words

Abstract

We end the year 2021 with the publication of the seventh edition, second of the year 2021, of LA JUNTA. Revista de innovación e investigación contable, in charge of the Board of Deans of Colleges of Public Accountants of Peru to continue with the objectives and goals of this editorial project. We are about to complete two years of developing academic and professional activities in a context of health crisis, which is still ongoing and has forced us to adapt to new work and study modalities, which, although it has limitations, has not prevented specify the realization of research projects and publications.