Contabilidad y Negocios. Vol. 19 Núm. 37 (2024)
URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/199751
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Ítem Texto completo enlazado Múltiples estrategias metodológicas: Materializando un concepto sociológico para investigaciones en educación contable(Pontificia Universidad Católica del Perú, 2024-07-30) Lopes, Iago França; Colauto, Romualdo DouglasThis research aims to answer the following question-problem: How can the use of multiple methodological strategies be applied to create a research instrument that concretizes Bauman’s “liquid modernity” conception, decoding and explaining socio-academic experiences of stricto sensu accounting postgraduate students (in the strict sense)? Therefore, the objective of the research is to explain a method to create a research instrument that implements sociologist Bauman’s conception on Liquid Modernity, intending to decode socio-academic experiences of stricto sensu postgraduate accounting students (in the strict sense). In terms of theory, the research covers Liquid Modernity concepts and interprets the discussions proposed by Bauman (2001) so as to understand the socio-academic spaces related to experiences. With regards to concretization of Bauman’s ideas, live broadcasting, focus groups, observation and pre-tests were used as methodological strategies in order to create and validate a research instrument based on Bauman’s perspective. The results evidenced the permeability of quantitative and qualitative elements for the materialization of the sociological concept in the accounting field. Hence, it could be suggested that, within Bauman’s conception of liquid modernity, socio-academic experiences of students enrolled in accounting postgraduate programs (PPG) are immersed in experiences that are influenced by interpersonal and demographic aspects which are related to educational and professional environments.Ítem Texto completo enlazado Dualidad del CEO y comportamiento asimétrico de costos de operación(Pontificia Universidad Católica del Perú, 2024-07-30) Bubeck, Stephan Klaus; Hein, NelsonManagement decisions have an effect on cost behavior, and the duality of the CEO makes it easier for managers to make decisions based on personal interests. In Brazil, the Code of best corporate governance practices (Instituto Brasileiro de Governança Corporativa [IBGC], 2023) recommends that the chief executive officer (CEO) should not hold the position of chairman or member of the board of directors. In view of this, this research aimed to evaluate the effect of CEO duality on the asymmetric behavior of the operating costs (OC) of Brazilian publicly traded companies. To this end, descriptive, documentary and quantitative research was carried out on a balanced sample of 178 companies in the period 2012-2021, and the data was analyzed using descriptive statistics and hierarchical linear regression. This study adopted the perspective of Jensen and Meckling's agency theory (1976), in which managers make decisions based on personal interests. The results showed that companies with dual CEOs had a higher degree of asymmetry in operating costs during periods of falling sales than companies without dual CEOs. Thus, these results may be related to more aggressive operating cost reduction practices carried out by managers with duality during periods of falling sales.Ítem Texto completo enlazado Control gerencial: El costo de adquisición de equipos y controles en una unidad hospitalaria(Pontificia Universidad Católica del Perú, 2024-05-16) Pinheiro de Sá, Luciano; Parreira Guerra, Otávio; Moreira Paradela, Israel; Coelho Marson, Luciana SousaThe acquisition cost of every equipment is connected to the complexity degree of the operation, leading to possible differences among the assigned controls. Variations in control practices are likely to be more complex depending on the organizations, as in the case of hospital units. The paper aimed to control a hospital unit based on the asset acquisition cost and considering contingency factors. Management control is understood as a set of activities and practices to guarantee the enforcement of management plans (Anthony Govindarajan, 2008). A single-case study qualitative approach was used and data was collected from semi-structured interviews. The object was a hospital in Brazil. The asset acquisition cost did not seem to interfere with the control practices adopted by the hospital unit. In this manner, the organization assets are recorded and controlled uniformly. In spite of a formal and structured internal control, an asset having a higher or lower acquisition cost does not directly interfere with control.Ítem Texto completo enlazado Tratamiento del desarrollo sostenible en la formación de contadores en Brasil(Pontificia Universidad Católica del Perú, 2024-05-02) Vazquez Carrazana, Xiomara Esther; Miranda, Gilberto JoséThe attempt of identifying the curricula content of accounting courses in Brazil for studies on sustainable development became the research problem, thus posing the objective to identify the significant nature of core themes on sustainable development in curricula of accounting programs in Brazil. Prior studies revealed a fragmented treatment of sustainable development in accounting science curriculum in the country (Mannes et al., 2018; Rocha et al., 2021; Santos et al., 2021), which evidences by local and global consensus that accountants in training must develop social responsibility as a result of the interconnection of several curriculum components (Alves Cosenza, 2019; Gomes et al., 2012; Gray Collison, 2002; Montilla et al., 2013; Santos et al., 2021). This article supports the interconnection of four core themes: ethics, philosophy, socioenvironmental reports, and human rights. This is an exploratory and documentary research, and the object of study involves 30 curricula of undergraduate Accounting courses offered by Brazilian universities with undergraduate and stricto sensu post-graduate programs. In these curricula compulsory subjects that could cover sustainable development during academic year 2021 were revised. In a general overview, no integral or multidimensional content on sustainability was observed in the curricula, which highlights better results in some other regions of the country.Ítem Texto completo enlazado Deserción en la educación superior y salud mental: Estudio bibliométrico(Pontificia Universidad Católica del Perú, 2024-05-16) Véliz Palomino, José Carlos; Pimentel Bernal, Marcelo; Irias Sandoval, MishelDropout in higher education generates significant social and economic consequences while educational research experiences an exponential growth. Bibliometric method is applied in this article, and VOSviewer and Biblioshiny software are used to analyze 340 articles on dropout and mental health in higher education obtained from the Web of Science database (2013-2023). Different methods were applied such as quote analysis, bibliographic coupling, cluster analysis, and three-field plot. Findings revealed a growing rate of research on students’ mental health compared to the rate of research on dropout in higher education, mainly in 2020-2022. Some authors, who are mostly American, are classified as productive writers on the subject matter. This study contributes to synthesizing key topics related to dropout in higher education and mental health, and enlightens new directions for future research. These are crucial findings for higher education institutions and educational policies highlighting the importance of considering students’ mental health a critical factor in student retention and the significance of building strong and stable social relations.