Contabilidad y Negocios. Vol. 18 Núm. 35 (2023)
URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/193349
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Ítem Texto completo enlazado Análisis del efecto de la tasa del ISR en la rentabilidad de la industria mexicana de la agrobiotecnología. Caso Gruma(Pontificia Universidad Católica del Perú, 2023-03-27) Vargas Vega, Teresa de Jesús; Hernández Veleros, Zeus Salvador; Saavedra García, María Luisa; Moreno Islas, HeribertoThrough descriptive and econometric analysis, this paper examines the conceptualization and effect generated by the tax rate of Income Tax on the profitability of companies. First, applying a descriptive-analytical methodology, the conceptualization of the factors that affect the tax rate and its behavior over time was verified. On the other hand, to measure the impact of the income tax rate on profitability, a company from the agrobiotechnology sector listed on the Mexican Stock Exchange was used during 1993-2018. Among the outstanding findings, in the case of Mexico, the corporate rate is a standard tax rate whose behavior presented minor changes throughout the period studied. Nevertheless, the results of the empirical tests allow us to affirm that the rate has a significant influence on the business profitability of the sector.Ítem Texto completo enlazado La automatización robótica de procesos y su relación con la operatividad de los procesos contables en las empresas de telecomunicaciones y banca en los países de Argentina, Chile, Colombia y Perú en el año 2021(Pontificia Universidad Católica del Perú, 2023-03-10) Larios Soldevilla, Omar Alexis; Atoche Socola, Cristhian JuniorThe objective of this article is to determine the relationship between Robotic Process Automation RPA, with the operation of accounting processes, it also seeks to determine how, (i) the identification of processes to automate, (ii) the automation of the process already implemented, and (iii) the staff training in automation, are related to the efficiency of the accounting processes in the Banking and Telecommunications companies of Argentina, Chile, Colombia and Peru in the year 2021. The theoretical model is based on the review of the literature related to the present investigation, where previous investigations stand out. It is based on the hypothesis that Robotic Process Automation has a positive relationship with the operability of accounting processes in the companies and countries mentioned above. The methodology used includes the bibliographical review of various investigations indexed in the main repositories of the last 6 years, taking in consideration the inclusion and exclusion criteria in topics related to Robotic Process Automation and the different accounting fields. Also, 74 surveys have been carried out on professionals who have implemented RPA in various companies in the Top 10 Banking and Telecommunications sectors in the mentioned countries, in order to verify how this technology has impacted South America. The professionals surveyed have developed RPA in one or two sectors, as well as in one or more of the countries mentioned. Of the surveys carried out, 62 companies have been reached, representing 100% of all companies in the sectors and countries indicated above (Fitch Solutions, 2021a, p. 21; 2021b, p. 31; 2021c, p. 21; 2021d, p. 31; 2021e, p. 21; 2021f, p. 32; 2021g, p. 20; 2021h, p. 31). The results obtained indicate that there is a positive relationship in most of the companies surveyed. The motivation of this research is the dissemination of technological knowledge and its influence, trends and changes in the Accounting career. It is important to mention that the purpose of this research is to provide originality for the study of this tool in the South American region.Ítem Texto completo enlazado La automatización robótica de procesos y su relación con la operatividad de los procesos contables en las empresas de telecomunicaciones y banca en los países de Argentina, Chile, Colombia y Perú en el año 2021(Pontificia Universidad Católica del Perú, 2023-03-10) Larios Soldevilla, Omar Alexis; Atoche Socola, Cristhian JuniorThe objective of this article is to determine the relationship between Robotic Process Automation RPA, with the operation of accounting processes, it also seeks to determine how, (i) the identification of processes to automate, (ii) the automation of the process already implemented, and (iii) the staff training in automation, are related to the efficiency of the accounting processes in the Banking and Telecommunications companies of Argentina, Chile, Colombia and Peru in the year 2021. The theoretical model is based on the review of the literature related to the present investigation, where previous investigations stand out. It is based on the hypothesis that Robotic Process Automation has a positive relationship with the operability of accounting processes in the companies and countries mentioned above. The methodology used includes the bibliographical review of various investigations indexed in the main repositories of the last 6 years, taking in consideration the inclusion and exclusion criteria in topics related to Robotic Process Automation and the different accounting fields. Also, 74 surveys have been carried out on professionals who have implemented RPA in various companies in the Top 10 Banking and Telecommunications sectors in the mentioned countries, in order to verify how this technology has impacted South America. The professionals surveyed have developed RPA in one or two sectors, as well as in one or more of the countries mentioned. Of the surveys carried out, 62 companies have been reached, representing 100% of all companies in the sectors and countries indicated above (Fitch Solutions, 2021a, p. 21; 2021b, p. 31; 2021c, p. 21; 2021d, p. 31; 2021e, p. 21; 2021f, p. 32; 2021g, p. 20; 2021h, p. 31). The results obtained indicate that there is a positive relationship in most of the companies surveyed. The motivation of this research is the dissemination of technological knowledge and its influence, trends and changes in the Accounting career. It is important to mention that the purpose of this research is to provide originality for the study of this tool in the South American region.Ítem Texto completo enlazado Editorial(Pontificia Universidad Católica del Perú, 2023-03-27) Toledo Concha, EmersonNo presenta resumen.Ítem Texto completo enlazado Evaluación de control de gestión en una cooperativa de crédito(Pontificia Universidad Católica del Perú, 2023-03-10) Zanin, Antonio; Dalla Vecchia, Leidiane Andreola; Wernke, Rodney; Andrade dos Santos, Edicreia; Renda dos Santos, Luiz MiguelThe objective of the study was to assess the perception of two officials in relation to the management control system (MCS) used to assess the performance of a Brazilian Credit Union. For this, a research instrument adapted from two studies by Ferreira and Otley (2006) and Beuren and Teixeira (2014) was applied to 82 employees representing 21.08% of the total number of employees of the cooperative. The data are treated by means of descriptive statistics and information entropy techniques. Among the results, it was observed that the SCG and the performance assessment of the cooperative are consolidated, with a mean response of 4.35, varying from level 4 (partial agreement) to 5 (total agreement). Also, one of the contributions of this study was the fact that it was provided to test in another context and segment the performance management and control instrument restructured by Beuren and Teixeira (2014), validating the proposed adaptation by the aforementioned authors.Ítem Texto completo enlazado Implementación de la NIC 41 (Agricultura): El caso de una empresa MYPE peruana(Pontificia Universidad Católica del Perú, 2023-03-27) Tanaka Nakasone, Gustavo; Castillo, CieloThe primary purpose of this paper is to present an actual case of a Peruvian SME which applied IFRS accounting standards specifically, IAS 41 for consumable biological assets to reflect its financial situation more accurately as an alternative to legal and tax regulations applying historical cost, which Peruvian SMEs more commonly use for the preparation of financial statements. Primary data were gathered through interviews and observation at the SME studied. This forestry-industry SME in question tried unsuccessfully to get financing from banks, even presenting complementary information regarding the calculation of biological asset values according to IAS 41. Failing this, it turned to seeking funding from private long-term investors, eventually succeding in obtaining long-term financing from a new strategic investor. The significance of this paper is that it presents evidence of the advantages for companies (specifically agriculture-related companies) that comply with IFRS in a country where historical cost-based tax rules are traditionally applied for accounting purposes. Other SMEs can similarly improve the likelihood of obtaining new capital from potential investors by complementing the information provided in financial statements with detailed data regarding fair value calculation of biological assets.Ítem Texto completo enlazado Incentivos gubernamentales frente al COVID-19: un estudio comparativo entre Brasil y Chile a la luz de la teoría de la comunicación(Pontificia Universidad Católica del Perú, 2023-03-10) Oliveira Araújo, Jamille Carla; Gentil de Souza, Fernando; da Silva Gomes, Agostinha PatríciaThe COVID-19 pandemic forced different countries to implement new strategies to reduce its spread and mitigate its economic and social effects. Given this scenario, this study aims to compare government incentives granted by Brazil and Chile, in response to the economic effects of COVID-19. This qualitative and exploratory research uses indirect (bibliographic) and secondary documentation with data collected from the websites of the state governments in each country, between 2020 and 2021. The Iramuteq 2.0 software for data analysis. Based on Factorial Correspondence Analysis using a dendrogram, the study analyzes the incentives launched by: laws, decrees, contingency policies, guidelines in booklets, applications, and combating fake news, classified into 4 (four) categories: (i) tax and labor, (ii) actions on social networks, (iii) benefits programs and (iv) legalization. The results show that Chile offered more incentives than Brazil, highlighting the helping program from large companies to small ones, On the other hand, Brazil conducted more campaigns to combat fake news. In the light of the communication theory (CT), the findings highlighted the advances of governments in the expansion of digital channels (social networks, web pages and applications) to inform citizens and companies. During this period State Governments learned new insights to outline new strategies to stimulate the economy, to promote learning and increase the capacity to lead in contexts of crises and pandemicÍtem Texto completo enlazado Influencia del paquete del sistema de control de gestión en el desempeño de las tareas, moderado por la presencia de recursos financieros en las empresas emergentes(Pontificia Universidad Católica del Perú, 2023-03-10) Theiss, Viviane; Ribeiro dos Santos Thiesen, Latoia GabrieliThis research analyzes the influence of the management control system (MCS) package on task performance, moderated by the presence of financial resources in startups. This is a descriptive study carried out through a survey, with a quantitative approach, based on the analysis of structural equations. The research population consisted of companies associated with ABStartups, with information collected through an electronic questionnaire, with a probabilistic sample consisting of 100 startups. The results showed that the design of the MCS package has a direct and positive effect on the task performance of startups and the presence of financial resources has a moderating effect on the MCS package and task performance in startups. An additional multigroup analysis was carried out between the presence of external and internal financial resources. Among the results, it was verified that, in the external finance group, there was only a positive and significant effect between MCS package design and task performance. In the group of internal financial resources, all relationships are positive and significant, an aspect linked to the generation of information for decision-making, behavioral stimulation and the achievement of the company's objectives.Ítem Texto completo enlazado Modelo COSO como herramienta de gestión del riesgo operativo en el sector público ecuatoriano. Una mirada desde sus actores(Pontificia Universidad Católica del Perú, 2023-03-27) Loor Intriago, Melany Alejandra; Peñaloza López, Verónica LeonorThis research addresses a constant current issue in public institutions: internal control and operational risk management from the perspective of management and auditing. The purpose of this study is to determine the relationship between these two variables in the financial department of a prefecture in the Ecuadorian Amazon. It is research with a descriptive and explanatory quantitative approach, of a cross-sectional nature with non-probabilistic convenience sampling; All the officials responsible for the financial department, which includes the budget, accounting and treasury, participated; a survey was applied that includes the five elements of COSO and 4 components of operational risk management; the structure of the questionnaire has a Likert scale and exceeds 140 items. The main result that is evident is a strong directly proportional relationship between internal control and operational risk. it is concluded that public institutions must manage risk very efficiently and effectively based on the COSO model as a management tool for making timely and effective decisions.Ítem Texto completo enlazado Reacción de la bolsa brasileña a las notas explicativas del COVID-19 en los estados financieros del sector agropesquero de B3(Pontificia Universidad Católica del Perú, 2023-03-27) Costa Ribeiro Prates, Juliana; Praia Gomes, Wanderlan; Taboada Pinheiro, Laura Edith; Camargos Avelino, BrunaIn 2020, due to macroeconomic changes such as oil prices and the COVID-19 pandemic, the Circuit Breaker (CB) was activated in the Brazilian market to contain market volatility. Several sectors were negatively affected; however, the agribusiness sector recorded an increase in the volume of commodity exports. Thus, it is relevant to evaluate the performance of companies associated with the Brazilian agroindustrial sector, since it is a cross-cutting sector that involves different production chains in the country, in addition to identifying the behavior of investors in this period not only of insecurity and risk, but also of increased investments. Therefore, the objective of this study is to analyze the differences in stock returns in 2020, considering the companies in the agro-fishery sector that have published explanatory notes on COVID-19 in 2020. Monthly and daily return data of four companies have been analyzed, with a total of 96 and 132 observations respectively. The event study methodology and the Mann-Whitney test were used. The results indicate that there are no statistically significant differences between the returns in the two periods investigated and in the disclosure of information the market quickly incorporated the information in the stock prices. In addition, it is worth noting that optimistic information stood out in relation to pessimistic information. The main contribution of this study is to highlight the usefulness of this disclosure mechanism as a means of ensuring market tranquility during the global pandemic crisis and corporate welfare.Ítem Texto completo enlazado Relación entre la divulgación de indicadores de rendimiento no financieros y el valor de mercado de las empresas que cotizan en bolsa(Pontificia Universidad Católica del Perú, 2023-03-10) Romão, Bruno José Patrício; Cunha Callado, Antônio AndréThe development of this article aims to verify the relationship between the disclosure of non-financial performance indicators and the market value of publicly traded companies listed in the Brazilian Stock Exchange (B3). For this, the sustainability, annual, management and results release reports of 109 companies with shares listed on B3 were analyzed, in order to constitute the percentage of disclosure of non-financial indicators (DINF) of each organization that made up the research sample. To achieve the outlined objective, methodological content analysis procedures were carried out and later a median test (Kruskal-Wallis), a box-plot graph was also used to build the perception about the difference between the groups. The results show that, in general, companies with higher levels of disclosure of non-financial performance indicators tend to have a higher market value than those companies that practice more superficial disclosure.Ítem Texto completo enlazado Sostenibilidad corporativa y rendimiento para los accionistas: un estudio comparativo sobre el rendimiento de las acciones que componen el índice B3 de sostenibilidad corporativa(Pontificia Universidad Católica del Perú, 2023-03-10) Godinho Serra, Alessandra; Tavares, Rosana; Vieira Nunes, Rodolfo; Ames, Alice CarolinaThis article aims to answer the following question: Do companies with sustainable initiatives bring a greater return to shareholders? The authors have built a hypothetical portfolio based on the B3 Corporate Sustainability Index (ISE) methodology through an ex-post facto descriptive research. The authors have also calculated the beta and weighted returns considering each share weight and the proportional impact on the portfolio. The alpha calculation and the association with the Student 's t-test allowed investigation on the possibility of an incremental return concerning the adopted reference. We have concluded that the responsible investment strategy in companies considered sustainable, through the hypothetical portfolio, does not bring the possibility of an incremental return to the shareholder when compared to the market portfolio. On the other hand, the hypothetical portfolio does not bring a return lower than the market portfolio. That is, its performance does not fall short.