The present work is a synthesis and analysis which reviews the research done by Ccinco (Centro Colombiano de Investigación Contable Or The Colombian Center for Research on Accounting) for the last 23 years. This research center brings together public accounting professors from various...

The present work is a synthesis and analysis which reviews the research done by Ccinco (Centro Colombiano de Investigación Contable Or The Colombian Center for Research on Accounting) for the last 23 years. This research center brings together public accounting professors from various...

The role of spokesperson played by company executives is a recurring object of study. In this context, the managerial discourse (either oral or written), is considered a management tool. The aim of this article is to identify, describe and understand the function of the managerial discourse as...