Contabilidad y Negocios. Vol. 18 Núm. 35 (2023)

URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/193349

Tabla de Contenido
Editorial
  • Editorial Toledo Concha, Emerson; 9-13

    • Actualidad Contable
  • Implementación de la NIC 41 (Agricultura): El caso de una empresa MYPE peruana Tanaka Nakasone, Gustavo; Castillo, Cielo; 14-38

    • Estados Financieros
  • Reacción de la bolsa brasileña a las notas explicativas del COVID-19 en los estados financieros del sector agropesquero de B3 Costa Ribeiro Prates, Juliana; Praia Gomes, Wanderlan; Taboada Pinheiro, Laura Edith; Camargos Avelino, Bruna; 39-66

    • Banca y Finanzas
  • 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 Larios Soldevilla, Omar Alexis; Atoche Socola, Cristhian Junior; 67-95

    • Finanzas
  • Sostenibilidad corporativa y rendimiento para los accionistas: un estudio comparativo sobre el rendimiento de las acciones que componen el índice B3 de sostenibilidad corporativa Godinho Serra, Alessandra; Tavares, Rosana; Vieira Nunes, Rodolfo; Ames, Alice Carolina; 96-116
  • Relación entre la divulgación de indicadores de rendimiento no financieros y el valor de mercado de las empresas que cotizan en bolsa Romão, Bruno José Patrício; Cunha Callado, Antônio André; 117-138

    • Auditoría
  • Modelo COSO como herramienta de gestión del riesgo operativo en el sector público ecuatoriano. Una mirada desde sus actores Loor Intriago, Melany Alejandra; Peñaloza López, Verónica Leonor; 139-156

    • Contabilidad de Gestión
  • 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 Theiss, Viviane; Ribeiro dos Santos Thiesen, Latoia Gabrieli
  • Evaluación de control de gestión en una cooperativa de crédito Zanin, Antonio; Dalla Vecchia, Leidiane Andreola; Wernke, Rodney; Andrade dos Santos, Edicreia; Renda dos Santos, Luiz Miguel

    • Tributación
  • Análisis del efecto de la tasa del ISR en la rentabilidad de la industria mexicana de la agrobiotecnología. Caso Gruma Vargas Vega, Teresa de Jesús; Hernández Veleros, Zeus Salvador; Saavedra García, María Luisa; Moreno Islas, Heriberto; 203-222

    • Economía Empresarial
  • Incentivos gubernamentales frente al COVID-19: un estudio comparativo entre Brasil y Chile a la luz de la teoría de la comunicación Oliveira Araújo, Jamille Carla; Gentil de Souza, Fernando; da Silva Gomes, Agostinha Patrícia; 223-256

    • Explorar

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    20232

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    Autorsearch.filters.applied.operator.equals: search.filters.author.Atoche Socola, Cristhian Junior

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    Mostrando 1 - 2 de 2
    • No hay miniatura disponible
      ÍtemTexto 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 Junior
      The 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.
    • No hay miniatura disponible
      ÍtemTexto 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 Junior
      The 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.