1. Ortiz-Ocaña, L.: Introducción a la Investigación Contable, (2016). Homepage. http://backdoortechnology.net/bitstream/ucc/1048/1/Introducci%C3%B3n%20a%20la%20investigaci%C3%B3n%20contable.pdf. Accessed 06 July 2020
2. Staubus, G.: El déficit teórico en contabilidad, (2010). Homepage, SSRN: https://ssrn.com/abstract=1733240. https://doi.org/10.2139/ssrn.1733240. Accessed 01 Aug 2019
3. Reigeluth, C., Frick, W.: Formative research: a methodology for creating and improving design theories (97). ResearchGate 37(1), 1–28 (2014)
4. Reigeluth, C.: Educational technology at the crossroads: new mind sets and new directions. Educ. Tech. Res. Dev. 37(1), 67–80 (1989)
5. British Council: The Reform of the Peruvian University System: Internationalisation, progress, challenges and opportunities, (2016). Homepage. https://www.britishcouncil.pe/sites/default/files/the_reform_of_the_peruvian_university_system_interactive_version_23_02_2017.pdf. Accessed 10 July 2020