This issue explains, in its editorial note, the main positions of scientific thought in the social and human sciences, showing the different approaches that can be presented in the social sciences when dealing with problems that surround man as part of society. It covers three original scientific articles in the accounting, administrative and economic area, entitled: Costs of artisanal manufacture of indigenous gastronomic products of Puebloviejo in Magdalena, Colombia; Digital market and its operation through digital assets; and China: The World Walker. It also includes a reflective article that talks about geopolitics in South America, where it is shown that the power of a nation can be closely related to geographical aspects, which represent for some regions, their great strength. Finally, a research project is presented with its respective closing report, whose title is Financial instruments of debt - equity for the promotion of business growth and sustained economic development of the city of Sincelejo.