Contabilidad y Negocios. Vol. 16 Núm. 32 (2021)

URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/186253

Tabla de Contenido
  • Editorial Díaz Becerra, Oscar Alfredo; 3-6

    • Contabilidad de Gestión
  • Gestión estratégica de microempresas del sector agroindustrial en Tabasco, México Suárez Reyes, Susana; Sandoval Caraveo, María del Carmen; Lamoyi Bocanegra, Clara Luz; 7-22
  • Elaboración y validación de una escala para medir la capacidad de liderazgo en un entorno de trabajo remoto (CLETR) Arias Gonzáles, José Luis; Muñoz Durán, Horacio; 23-37
  • Relaciones compliance de la misión institucional y utilización de indicadores de rendimiento no financieros en empresas listadas en B3 Cunha Callado, Antonio Andre; Dantas Siqueira, Diengo; 38-59
  • Influencia de factores exógenos y endógenos y divulgación de los ODS en el desempeño de las empresas cotizadas Pacassa, Francieli; Mazzioni, Sady; Baú Dal Magro, Cristian; 60-77

    • Finanzas
  • El sobreendeudamiento y su impacto en el riesgo de crédito en instituciones microfinancieras peruanas: cajas municipales de ahorro y crédito 2016-2019 Toledo Concha, Emerson Jesús; León Reyes, Víctor Manuel; 78-90

    • Formación Profesional
  • La intención de emprender y la formación de futuros contadores Krüger, Cristiane; Oliveira Homrich, Pedro; de Freitas Michelin, Cláudia; da Silva Maciel, Jéssica; 91-109
  • Panorama brasileño de la docencia contable aplicada al tercer sector: un análisis en instituciones públicas de educación superior Gentil de Souza, Fernando; Romao do Nascimento, Alexsandro; Ovídio de Santana, Jessé; 110-128

    • Marketing
  • Tendencias y perspectivas del marketing en las pymes Suárez Pérez, Juan Carlos; Pérez Barral, Osmany; 129-142

    • Tributación
  • Beneficios fiscales para pequeños productores de leche bajo los regímenes de tributación en Colombia Farfan Rodriguez, Juliana Carolina; Pérez Velásquez, Hugo Alejandro; 143-163

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    20211

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    Autorsearch.filters.applied.operator.equals: search.filters.author.Cunha Callado, Antonio Andre

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      Relaciones compliance de la misión institucional y utilización de indicadores de rendimiento no financieros en empresas listadas en B3
      (Pontificia Universidad Católica del Perú, 2021-12-28) Cunha Callado, Antonio Andre; Dantas Siqueira, Diengo
      This paper aims to investigate the association between the compliance of the institutional mission of open capital Brazilian companies and the use of non-financial performance indicators. To achieve this goal, it was operationalized a descriptive and quantitative research, considering non-financial companies listed on B3. The institutional mission was measured based on the characteristics proposed by Pearce David (1987) and David (1989) studies. Likewise, the indicators of non-financial performance were measured based on the research realized by Marquezan, Diehl and Alberton (2013) and Vargas, Diehl, Ayres, Monteiro (2016). Data referring to nine characteristics associated to mission, as well as non-financial indicators of eight distinct groups were collected in annual reports and institutional websites from the companies by the content analysis. The probabilistic sample consisted in 115 companies referring to the fiscal year of 2018. The significance analysis of the relations was realized using Fisher’s Exact Test. The results found showed evidence concerning the presence of relations between the compliance of the institutional mission and non-financial performance indicators, suggesting that the analyzed companies make use of these indicators to track the compliance of the declarations expressed in the mission. In practical terms, this study contributes by reinforcing the relevance of the institutional mission to the achievement of entrepreneurial objectives and strategies and by demonstrating that the non-financial performance indicators may be preferable in order to monitor whether what was stated in the mission is being achieved. A new perspective on the analysis of non-financial indicators was inserted in the context of researches that analyze the relation between mission and performance, bringing theoretical contributions and providing new insights for discussions related to the topic.