The training and staff rotation as an impact factor in accounting harmonization. Revista de Investigaciones Universidad del Quindío, [S. l.], v. 34, n. 2, p. 274–284, 2022. DOI: 10.33975/riuq.vol34n2.1040. Disponível em: https://ojs.uniquindio.edu.co/ojs/index.php/riuq/article/view/1040. Acesso em: 25 jun. 2026.