Contabilidad y Negocios. Vol. 16 Núm. 32 (2021)
URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/186253
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Ítem Texto completo enlazado Gestión estratégica de microempresas del sector agroindustrial en Tabasco, México(Pontificia Universidad Católica del Perú, 2021-12-28) Suárez Reyes, Susana; Sandoval Caraveo, María del Carmen; Lamoyi Bocanegra, Clara LuzAgroindustrial microenterprises are one of the key sectors in the country’s economy, generating jobs and contributing to regional and national development, however, the limitations and short lifespan these companies have is worrying. The study presents an analysis of the strategic management of 194 microenterprises in the agro-industrial sector of Villaher-mosa, Tabasco. The results show that these companies have deficiencies at two stages of this process, the formulation and implementation of strategies, as managers do not plan their activities or set their short, medium and long goals. The lack of an organizational philosophy is detected, which can affect the optimal functioning of the organization.Ítem Texto completo enlazado Panorama brasileño de la docencia contable aplicada al tercer sector: un análisis en instituciones públicas de educación superior(Pontificia Universidad Católica del Perú, 2021-12-28) Gentil de Souza, Fernando; Romao do Nascimento, Alexsandro; Ovídio de Santana, JesséThe aim of this article is to present the panorama of the teaching of Accounting Sciences in the third sector (TS) in the Accounting course in view of its prominence and growth, it is expected that higher education can prepare the professional to act with the recent changes gives TS legislation, preparing useful and transparent information for its users. To achieve the objective, the offer of disciplines in higher education institutions (HEIs) in Brazil was verified. The empirical study of an applied nature, has as exploratory methodology analyzing the curriculum available in the pages of 77 public HEIs, being analyzed 62 subjects offered on the TS. The results indicated that the TS course is not offered in all HEIs in Brazil, those that have it available as an elective course (optional). The research highlighted that among the HEIs studied, UNIFESP offers the TS discipline with the highest number of hours. Among the analysis by regions, the results showed that the Northeast region and represented by the states of Bahia and Minas Gerais, are the ones that offer the most TS disciplines. According to the Institute of Applied Economics Research (IPEA, 2020) this region and these states are not the most quantitative of TS institutions. Finally, data analyzed revealed that HEIs in Brazil are not complying with Resolution 4 of 2005 in its entirety.Ítem Texto completo enlazado El sobreendeudamiento y su impacto en el riesgo de crédito en instituciones microfinancieras peruanas: cajas municipales de ahorro y crédito 2016-2019(Pontificia Universidad Católica del Perú, 2021-12-28) Toledo Concha, Emerson Jesús; León Reyes, Víctor ManuelThe micro and small business in Peru has been in constant development for 40 years, since then the Municipal Savings and Credit Banks (CMAC) appeared, which have administrative, financial, and economic autonomy and participate in the decentralization of the financial services; However, the growth of the loan portfolio is accompanied by high delinquency indicators related to the credit risk of these institutions. The objective of this work is to analyze whether the over-indebtedness of clients, measured as the balance and number of financial entities that the debtor has, is a variable that has a positive and direct relationship to credit risk, leading to the establishment of higher provisions that negatively affect in the income statements of this group of institutions. This research has a quantitative and correlational approach, where the data collected from 48 months, (2016-2019), were processed using the statistical methodology CRISP-DM, where the direct relationship of the over-indebtedness with the credit risk of the CMAC. The relevance of this research is aimed at making strategic decisions that allow better control of the payment behavior of your credit operations and this is reflected in better economic results.Ítem Texto completo enlazado 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, JéssicaResearch 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.Ítem Texto completo enlazado Tendencias y perspectivas del marketing en las pymes(Pontificia Universidad Católica del Perú, 2021-12-28) Suárez Pérez, Juan Carlos; Pérez Barral, OsmanyThe research understands and analyzes the current situation of marketing strategies in Small and medium-sized enterprises (SMEs), since it has been shown that they are designed empirically, that is, without a technical support that guarantees the success of planning for their development and sustainability. Likewise, the study delves into the reality of these organizations, and the marketing trends and perspectives that fit their needs to make them more competitive and position themselves in the market. In this sense, the objective is to analyze the trends and perspectives of marketing in SMEs in the city of Ambato, for this, a qualitative methodology was applied, which allowed contextualizing and investigating natural, holistic and flexible information. The results are part of the determination of the strategic planning of SMEs in the city under study; in order to improve its operation, consolidate its brand and digitize businesses in the future, no matter how small they may be, since this contributes to their own positioning, through the optimization of resources, the improvement of technology and the possibility of applying more efficient strategies that make them grow and expand.Ítem Texto completo enlazado Elaboración y validación de una escala para medir la capacidad de liderazgo en un entorno de trabajo remoto (CLETR)(Pontificia Universidad Católica del Perú, 2021-12-28) Arias Gonzáles, José Luis; Muñoz Durán, HoracioThe objective of this study was to develop and validate a scale to measure leadership skills in a remote work environment; the population consisted of 556 employees from ten companies in the education, textile, telecommunications, consulting and commerce sectors in the regions of Lima, Arequipa, Cusco, Puno and Tacna in Peru; the instrument initially consisted of 29 items which went through three stages: expert judgment, Cronbach’s Alpha and the KMO index (Kaiser-Meyer-Olkin) for the Exploratory Factor Analysis. After the validation process, the instrument was made up of 20 items, having as results a positive evaluation of the instrument through expert judgment; an almost perfect reliability (α = 0.96) through Cronbach’s Alpha and for the Exploratory Factor Analysis (EFA) the correlation matrix was obtained with high values in Bartlett’s test of sphericity (chisq = 8358. 716, p-value = 0 with df = 406; indicating that the data are adequate for the EFA) and the KMO sample sufficiency mean whose value was 0.98, indicating that the correlations between the variables and their partial correlations (29 items) were excellent. It is concluded that this new scale is reliable and valid to be applied in other studies in business contexts.Ítem Texto completo enlazado 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, DiengoThis 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.Ítem Texto completo enlazado Beneficios fiscales para pequeños productores de leche bajo los regímenes de tributación en Colombia(Pontificia Universidad Católica del Perú, 2021-12-28) Farfan Rodriguez, Juliana Carolina; Pérez Velásquez, Hugo AlejandroSmall producers of exempt goods face the dilemma of remaining in the informal sector, in a regime of no responsibility, or yes liability in front of VAT or SIMPLE regime; the greatest tax benefit for them corresponds to the possibility of requesting a refund of the VAT paid in the acquisition of inputs for their production, as a higher cost or expense; The purpose of this research is to analyze said tax benefits in a comparative way in each of the tax regimes that have been established in Colombia during 1989 -2020. For this, the comparative law methodology is used based on regulatory changes; Similarly, the participatory action method is used as it enables the development of research with a community of small milk producers located in the north of Antioquia, in which the degree of fiscal ignorance is identified, the regime in which the find and the ability to make the administrative and accounting changes necessary to access tax benefits as producers of exempt goods. With this, the most beneficial option for small milk producers can be established in relation to the tax regime in Colombia.Ítem Texto completo enlazado Influencia de factores exógenos y endógenos y divulgación de los ODS en el desempeño de las empresas cotizadas(Pontificia Universidad Católica del Perú, 2022-02-28) Pacassa, Francieli; Mazzioni, Sady; Baú Dal Magro, CristianDespite the development of studies on social and environmental disclosure by the scientific community, little progress has been made on the incorporation of sustainable development goals (SDGs) as elements of disclosure, whether endogenous (size and level of corporate governance) and exogenous factors (investments in sustainable portfolios and internationalization) affect the level of disclosure of the SDGs differently, if there is a direct and indirect influence of these factors on performance. In this perspective, this research aims to analyze whether exogenous and endogenous factors and disclosure related to the SDGs affect performance in public companies listed in Brasil, Bolsa, Balcão - [B]3. To this end, quantitative research was carried out, of a descriptive nature and by means of documentary data collection in sustainability reports / integrated reports and Economatica database, in the period from 2016 to 2018. Based on the reports, a content analysis was performed, obtaining the number of words associated with the SDGs, from which the disclosure level index originated. Furthermore, the analysis and validation of the data took place through the use of multiple linear regression and other pertinent statistical techniques. The results indicate that endogenous and exogenous factors and the disclosure of SDGs influence the Market-to-Book of companies.