Director’s words

Abstract

It is a pleasure to present the eighth edition of LA JUNTA. Revista de innovación e investigación contable, which corresponds to the editorial project that we started in the Junta de Decanos de Colegios de Contadores Públicos del Perú in 2018 with the aim of encouraging and disseminating accounting research in our country, which is in a basic stage of development. The statistics in the region place us among the last places, in relation to its GDP, of the countries that allocate a low percentage for research, which is accompanied by limited government policies to encourage scientific production in all disciplines, since it privileges only some of them, among which the accounting discipline is not found.