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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    Temasearch.filters.applied.operator.equals: search.filters.subject.Accounting professional

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      La intención de emprender y la formación de futuros contadores
      (Pontificia Universidad Católica del Perú, 2021-12-28) Krüger, Cristiane; Oliveira Homrich, Pedro; de Freitas Michelin, Cláudia; da Silva Maciel, Jéssica
      Research affirms that the job market in the accounting area requires professionals with technical skills, related to the operational knowledge of the profession, and non-technical ones, related to emotions and behaviors. These terms form the literature were used as a form of classification of required and instigated skills. Given its relevance, the development of such skills during training has become a constant in the curricula. In this approach, the entrepreneurial intention is classified as a non-technical skill. Thus, the objective was to analyze the entrepreneurial intention of undergraduates in the Accounting Course at the Federal University of Santa Maria, relating it to the National Curriculum Guidelines for the course. The research is classified as quantitative, descriptive, and survey. Data were obtained through the application of a validated questionnaire, containing four dimensions: Personal Attitudes, Subjective Norms, Perception of Behavioral Control, and Entrepreneurial Intention. A total of 202 accounting students participated in the research. For the results, it was found that the last semester has the lowest average for the dimension of intention, which suggests that at the end of the course, students decrease their intention to undertake. In the correlation, all dimensions were associated with each other, with the strongest association between Intention and Personal Attitudes. In the regression, all dimensions proved to be significant determinants of Entrepreneurial Intention. It is concluded that the studied dimensions contribute to the development of competencies and abilities, but not all are clearly foreseen in the legislation regarding the egress profile. As an implication, attention to non-technical skills and their importance for full training is highlighted.