Accounting and Administration Writings is a biannual journal edited by the Department of Administration Sciences, Universidad Nacional del Sur. Known as Accounting Writings from 1964 to 2005, it is now intended contribute to the advancement and spreading of scientific and technical knowledge of accounting, administration and other related disciplines. Its main objectives include disseminating the results of both theoretical and applied research, communicating relevant advances to the academic and professional world and promoting the visibility of local research.