To share the research activity developed in the University Faculty of Sciences and also research Works made by external contributors, both national and international. Cuadernos de Contabilidad emerges in 1995, a product of the initiative of a group of teachers and the administration of the study program which at the time was the sole academic unit in the accounting sector, to create a space where professors could disseminate their quotidian work. It is a biannual, refereed publication which includes unpublished works that address a variety of phenomena pertaining to the Accounting Sciences; mainstream, pluralistic and interdisciplinary. Its purpose is to facilitate the visibility of knowledge to the accounting community (teachers, researchers, students and accounting professionals).