CONTRERAS-CUENTAS, Margarita María; SANCHEZ-BARRIOS, Luis Javier; ROJANO-ALVARADO, Yolmis Nicolas. IFRS Adoption in Colombian SMEs: An ethnographic study from an accounting management perspective. Tec Empresarial, [S. l.], v. 20, n. 1, p. 82–107, 2026. DOI: 10.18845/te.v20i1.8408. Disponível em: https://revistas.tec.ac.cr/index.php/tec_empresarial/article/view/8408. Acesso em: 2 feb. 2026.