Editorial

Abstract

La Junta: Journal of Innovation and Accounting Research, promoted by the Board of Deans of the Associations of Certified Public Accountants of Peru, constitutes an academic platform aimed at fostering, disseminating, and consolidating research and critical analysis in the field of accounting science and related disciplines. In its fifteenth edition, corresponding to the second issue of 2025, the journal maintains its founding purpose. Thus, it presents three sections carefully reviewed and approved by the editorial committee, which guarantees the scientific quality and research standards of the publication.