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The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.
VinculaTégica Efan is a bimonthly Journal, edited and published by the Facultad de Contaduría Pública y Administración (School of Public Accounting and Administration), Universidad Autónoma de Nuevo León, Calle Pedro de Alba S/N Cd. Universitaria, San Nicolás de los Garza, Nuevo León, México, CP. 66455, Tel +52 8183294000. Chief Editor: Dr. María de Jesús Araiza Vázquez. Exclusive Use Rights Reservation Number: 04-2018-060713503700-203, ISSN: 2448-5101, both granted by the Instituto Nacional del Derecho de Autor (National Institute of Copyright).