Ligia Alba Melo-BecerraLigia GarcíaÁngel Alexander Higuerey GómezRodolfo Paredes2026-03-222026-03-222005http://www.scielo.org.ve/scielo.php?script=sci_arttext&pid=S1315-99842005000400003&lng=enhttps://andeanlibrary.org/handle/123456789/63944enHuman capitalBusinessAccountingThe Formation of Public Accountants as a Source of Human Capitalarticle