Morillo MorenoMaría Esthela Quintero de Contreras2026-03-222026-03-222007https://doaj.org/article/2199c3281f524a09807d3ee8ded5dfc6https://andeanlibrary.org/handle/123456789/63957DOAJ is a unique and extensive index of diverse open access journals from around the world, driven by a growing community, committed to ensuring quality content is freely available online for everyone.esPolitical scienceReseña de la Sublínea de Contabilidad de Costos y de Gestiónarticle