00481nas 2200169z- 450 9965973708033162805-8658(CKB)5600000000850297(EXLCZ)99560000000085029720240528cuuuuuuuu -u- -engAccounting and Management ResearchColombiaCorporación Universitaria RemingtonJOURNAL996597370803316Accounting and Management Research4160599UNISA