The Iberoamerican Journal of Accounting, Economics and Management, Year 13, No 25, January - June 2024. It is a biannual publication published by the Center for Studies and Research Faculty Development AC (CENIDs). Pompeya 2705 Col Providencia C.P. 44630, Guadalajara, Jalisco, telephone; (0133) 3641-5231. www.cenid.org.mx. E-mail: revistaricea@cenid.org.mx. Web: http://www.ricea.org.mx. Responsible editor; Santillán Dr. Francisco Campos. Reservation of Rights of Exclusive Use No: 04 - 2023 - 031316591100 - 102, ISSN 2007-9907. Responsible for the latest update of this number, computing unit RICEA Santillán Dr. Francisco Campos, Pompeya 2705 Col Providencia C.P. 44630, Guadalajara, Jalisco, México, last modification date, January 19, 2024. Opinions expressed by the authors do not necessarily reflect the editor stance.

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