Montoya del Corte, JavierFarías Martínez, Gabriela M.2015-09-182015-09-182014-01-012014-08-20http://hdl.handle.net/11285/5776921. Introduction; 2. Theoretical framework; 3. Research methodology; 4. Research results; 5. Conclusions; 6: References15 páginasSoftwareenghttp://creativecommons.org/licenses/by-nc-nd/4.0/ElementoaccountingcompetencesknowledgeskillsvaluesCiencias Sociales / Social Sciences