Vol. 9 No. 1 (2026): Cibercontabilidad

Academia

Training for the development of teaching skills in the use of artificial intelligence in higher education: a mixed-methods case study

Irais Monserrat Santillán Rosas, Uladislao Dobroski Mora, Edgar Salgado García (Author)

1-23
Analysis of accounting and technological tools for the preparation of financial statements in accordance with ias 1 at ISMART360 S.R.L.

Madeley Fonseca Pérez, Alexander Soto Alfaro (Author)

24-41
The impact of electronic invoicing on tax evasion: a study of small and medium-sized food service businesses in Bogotá - Colombia

Yuli Samary Espinosa Díaz, Óscar Yamith Duque Cruz, María Paula Rivas Arrieta (Author)

42-56
Innovative methodologies to enhance english language learning in educational contemporary environments

Lady Laura Campos Artavia (Author)

57-69
The human factor in cyber accounting: knowledge level and application of cybersecurity measures among business administration and accounting students

Carlos Bejarano Chacón (Author)

70-77
Digital competencies for cyberaccounting: training business administrators and accountants in costa rican higher education

César Gerardo Arroyo Matarrita (Author)

78-89
Design thinking analysis for child and adolescent hazardous labor prevention and a proposal for its socio-educational intervention

Daniela Delgado Víquez, Irina Herrera Sandino (Author)

90-106
Implementation of dual education in the specialty of production management at IACSA

Kathleen Yanid Mclean Valerio, Danelly Alejandra Salas Ocampo (Author)

107-117
Ethics and artificial intelligence in scientific publications: challenges and opportunities in the digital era

Ángel Alberto Varón Quimbayo, Raúl Bareño Gutiérrez, Julio Alberto Castillo Ramírez (Author)

118-128
Leadership styles and data culture: an analysis of big data management and business intelligence

Saukén Abarca Pizarro (Author)

130-143
Artificial intelligence and social inequalities among library science students at UNED Costa Rica

Ana Priscilla Ruiz Bustos, Ernesto Faerron Chavarría (Author)

144-171

Ciencias administrativas y educación

The future of financial reporting: between sustainability, cybersecurity, and the digital revolution

Carolina Soto Herrera (Author)

172-179
Social leadership, sustainability, and impact in Latin America and Costa Rica

Alexángel Lázarus Tapia (Author)

180-192
Accounting as a system of semantic fixation:a philological perspective on automation and accounting education

Grettel Hernández Valdés (Author)

193-204

Perspectiva

Cyberaccounting in the digital era: ethical, technical, and information security perspectives in Costa Rica and Latin America

Alejandro José Rodríguez Arguedas (Author)

205-221

Escritos especializados

Cyber accounting

María José Ramírez Ramírez (Author)

222-244
Impact of personality traits on educational processes: a psychologi-cal approach from the five-factor model

Edi Adrián Brenes Fallas (Author)

245-256
Strategies to reduce fear and frustration in adults over 50 when using artificial intelligence in english language learning

Kattia Padilla Baltodano (Author)

257-262
Analysis of the approach to students with dyslexia and/or dyscalculia in mathematics courses within the business administration and marketing degree programs at two costa rican private universities during the years 2024–2025, under a qualitative approach

Vera María León Bolívar (Author)

263-279

Academia

Training for the development of teaching skills in the use of artificial intelligence in higher education: a mixed-methods case study

Analysis of accounting and technological tools for the preparation of financial statements in accordance with ias 1 at ISMART360 S.R.L.

The impact of electronic invoicing on tax evasion: a study of small and medium-sized food service businesses in Bogotá - Colombia

Innovative methodologies to enhance english language learning in educational contemporary environments

The human factor in cyber accounting: knowledge level and application of cybersecurity measures among business administration and accounting students

Digital competencies for cyberaccounting: training business administrators and accountants in costa rican higher education

Design thinking analysis for child and adolescent hazardous labor prevention and a proposal for its socio-educational intervention

Implementation of dual education in the specialty of production management at IACSA

Ethics and artificial intelligence in scientific publications: challenges and opportunities in the digital era

Leadership styles and data culture: an analysis of big data management and business intelligence

Artificial intelligence and social inequalities among library science students at UNED Costa Rica

Ciencias administrativas y educación

The future of financial reporting: between sustainability, cybersecurity, and the digital revolution

Social leadership, sustainability, and impact in Latin America and Costa Rica

Accounting as a system of semantic fixation:a philological perspective on automation and accounting education

Perspectiva

Cyberaccounting in the digital era: ethical, technical, and information security perspectives in Costa Rica and Latin America

Escritos especializados

Cyber accounting

Impact of personality traits on educational processes: a psychologi-cal approach from the five-factor model

Strategies to reduce fear and frustration in adults over 50 when using artificial intelligence in english language learning

Analysis of the approach to students with dyslexia and/or dyscalculia in mathematics courses within the business administration and marketing degree programs at two costa rican private universities during the years 2024–2025, under a qualitative approach

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