Contabilidad y Negocios. Vol. 19 Núm. 38 (2024)
URI permanente para esta colecciónhttps://hdl.handle.net/20.500.14657/202961
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Ítem Texto completo enlazado La gestión del desempeño laboral: El efecto mediador del mindfulness entre el capital psicológico y el autoliderazgo(Pontificia Universidad Católica del Perú, 2024-12-05) Bazán Tejada, Carlos Armando; Tutaya Zevallos, Roxana María; Ortíz Chamochumbi, DanielThis research explores the effect of psychological capital on self-leadership, and the mediation of mindfulness in this relationship. To such aim, structural equation modeling is used to validate the research hypothesis in a sample of 100 participants from companies from a variety of economic sectors. The results confirmed that the psychological capital maintains a positive and meaningful relationship with self- leadership and mindfulness, respectively. In addition, mindfulness maintains a positive and meaningful correlation with self-leadership. Finally, the research evidenced the complementary mediation of mindfulness in the relationship between psychological capital and self-leadership. These findings reveal aspects that contribute to the improvement of employees’ performance by validating the relationship among these three constructs in an empirical and integral fashion, even when no studies on such relationship are available mainly in Latin American countries. Surveys on the constructs under study are paramount for organizations since they allow to identify factors that contribute to the improvement of their employees’ performance.Ítem Texto completo enlazado Influencia de las formas de financiamiento a corto plazo en el riesgo sistemático de las empresas latinoamericanas(Pontificia Universidad Católica del Perú, 2024-12-26) Pires, Paulo Alexandre da Silva; Rodrigues Junior, Moacir Manoel; Ribeiro, Alex MussoiThis research aims at identifying the impact of short-term funding methods of organizations (bank funding or commercial funding) on the systematic risk of Latin American companies. The proposal is based on the ideas provided by Hamada (1972) and Modigliani and Miller’s theory (1958, 1963), evidencing the relationship between the funding structure of companies and the systematic risk. Multiple linear regression econometric models were estimated. The systematic risk was measured by levered beta (β) and the respective disaggregation of unlevered beta (βD) and residual beta (βR). The sample under study belonged to Latin American companies from 2009 to 2022. The main findings evidence a negative relationship between short-term commercial and bank debt and unlevered beta from Latin American companies, resulting in higher intensity and significance for commercial debt. The study includes evidences that contribute to the finance literature by making clear that short-term funding methods impact on the systematic risk of organizations. From the practical contribution perspective, this research explains to market actors and investors that the funding structure determined by operational activities, through operational liabilities, must be considered in the asset pricing process.Ítem Texto completo enlazado Participação orçamentária e desempenho mediado pela satisfação e envolvimento no trabalho em empresas do Timor-Leste(Pontificia Universidad Católica del Perú, 2024-12-26) Guterres, Marta; Lavarda, Carlos Eduardo FacinBudgetary participation is paramount in organizational management since it has a direct impact on operations efficacy and the organization success. At Timor-Leste, where managerial practices are still being developed, budgetary participation can be crucial to improve organizational performance. This research analyzed how budgetary participation affects employee and management performance focusing on the mediation of work satisfaction and engagement. Based on the Theory of Task Motivation and Incentives and the Theory of Goal Setting and Task Performance (Locke, 1968; Locke & Latham, 1990), how budgetary participation affects performance is studied considering work satisfaction and engagement mediation effects. A quantitative approach was used in this research by conducting surveys that were completed by ninety-three managers from companies associated to Timor-Leste’s Chamber of Commerce and Trade (CCI-TL). Partial least squares structural equation modeling (PLS-SEM) was used to demonstrate direct relationships mediated between budgetary participation, work satisfaction, work engagement and performance. The findings show that budgetary participation does not affect directly employee performance, but improves managerial performance; also, it reflects a positive relationship between work satisfaction and work engagement. Lastly, the importance of fostering employee participation to improve Timor-Leste organizational performance is highlighted.Ítem Texto completo enlazado Riesgo crediticio y proceso de cobranzas en instituciones de educación privadas(Pontificia Universidad Católica del Perú, 2024-12-26) Villacrés Armas, Clara Elizabeth; Pérez Barral, OsmanyCurrently, unstable behavior is perceived in the economy of Ecuador, where country risk has increased and is reflected in the country's public-private institutions. This context leads to the general objective of proposing educational credit policies in the collection process for decision making in private higher education institutions. The research is descriptive-explanatory with a qualitative approach, supported by analysis-synthesis and documentary analysis methods. Theoretically, it delves into the problems that affect credit risk in private higher education institutions, marked by the level of acquisition-indebtedness of families when deciding the continuity of their children's studies; Likewise, it delves into the educational field when considering the high percentage of student dropouts. The result was confirmed in the authors' criteria (Acuña & Chavarry, 2020; Arellano & Cubi, 2013; Barr, 2006, 2008; Barr & Crawford, 2005; Brachfeld, 2013; Ettinger & Goliet, 2000; Global Ratings, 2020; Morales & Morales, 2014; Pérez Barral et al., 2020; Pérez Barral et al., 2022) consulted, determining internal-external factors associated with the increase in credit risk in these universities, confirming the need to propose policies for the collections process and decision making.Ítem Texto completo enlazado Uso del sistema de medición del desempeño (PMS) como herramienta de motivación, satisfacción y compromiso(Pontificia Universidad Católica del Perú, 2024-12-12) Marques, Fabiane Alves; Cruz, Ana Paula Capuano da; Gomes, Débora Gomes de; Espejo, Márcia Maria dos Santos Bortolocci; Silva, Deoclécio Junior Cardoso daThis research aims at understanding how the performance measurement system (PMS) is reflected in work engagement, motivation and satisfaction. Data were collected from 11 surveys completed by coordinators and managers from a petroleum refinery located in the southern region of Rio Grande do Sul. Henri (2006) and Simons (1995) approaches on the performance measurement system were adopted together with employee behavioral indicators (such as motivation, satisfaction and engagement) as elements to conduct surveys which were subsequently under content analysis (Bardin, 2016). The results evidenced that PMS is being applied at the company through dialogue, communication, safety and training. The refinery fosters work engagement, motivation and satisfaction, making employees feel proud, content and happy to be part of the organization. This encourages them to have a better performance and carry out their activities enthusiastically and with a clear focus. The findings show that PMS is favorably applied in a diagnostic and interactive manner in the organization under study. The relevance of this research is evident since organizations continually face a rising number of internal and external challenges including the need to motivate employees to increase productivity and reinforce work engagement.