LÚMINA is a journal oriented toward the promotion and dissemination of accounting, economics, and management research developments in Colombia and ibero-America. The journal is created by its own right in a space open to academic debate, and as such, it sets the following publication criteria, which will act as editorial regulations.
Only unpublished work, will be received. Articles must demonstrate a process of investigation and academic reflection which rigorously defends the approach of the author(s) to the topic presented.