EDITORIAL.

The magazine Contabilidad y Negocios presents its 36th edition, highlighting the importance of digital transformation in business management, corporate social responsibility, and transformational leadership. The articles come from Peru, Brazil, Colombia, and Argentina, addressing topics such as the digital transformation of organizations, market values of football players, and accounting regulations in Latin America. The sustainable practices implemented by companies in La Plata, Argentina, are also evaluated. The magazine thanks the authors, referees, and members of the editorial committee for their contribution. [Extracted from the article]