Contabilidad y Negocios. Vol. 18 Núm. 36 (2023)
URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/195625
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Ítem Texto completo enlazado Análisis de prácticas sustentables en empresas de La Plata, provincia de Buenos Aires(Pontificia Universidad Católica del Perú, 2023-12-21) Solari, Estefanía; Sebastián, Mónica Patricia; Mollo Brisco, Gabriela FernandaGiven the need for governments in the region to promote policies that encourage the adoption of sustainable practices by the private sector. Some of the basic works of the present have been Alizadeh, (2022), Bux et al. (2020), Costache et al. (2021) and Zou et al. (2021). The objectives were: to evaluate the sustainable practices implemented by the companies and investigate the relationship with the university educational level of the person responsible for the company, the longevity of the company, the percentage of women employees, the lack of knowledge and the lack of financial resources. To comply with these, a survey of companies in the La Plata region was carried out in November 2022, using a quantitative research approach and a binary logit model. Results highlighted increased implementation of sustainable practices in areas such as customer engagement, regulatory compliance and labor practices. Among the variables studied, only the age of the company and the lack of knowledge proved to be statistically significant in explaining the level of implementation of sustainable practices, corroborating previous research (Alizadeh, 2022; Costache et al., 2021; Mahmood et al., 2021; Peter, 2017; Yeh et al., 2014).Ítem Texto completo enlazado Modelamiento mediante ecuaciones estructurales (PLS-SEM) de factores clave de la transformación digital(Pontificia Universidad Católica del Perú, 2023-12-21) Meza Bernaola, Edwin Claudio; Quiñones Peinado, Florencio; Torres López, Casio AurelioThe purpose of the study was to analyze the relevant factors involved in the digital transformation of organizations, for which it was necessary to review previous studies and build a model with its consequent validation of hypotheses. This research corresponds to the explanatory research level, with a non-experimental and cross-sectional design. The study was carried out in textile and clothing businesses in the city of Huancayo, which had been making their sales through the internet and had in turn incorporated digital technologies. The results made it possible to identify that factors such as talent and technology directly affect digital performance. While managers and culture indirectly influence digital performance (through other variables), reflecting their importance in the digital transformation process of organizations. Through this study, the key factors involved in the digital transformation process and the way they interact were identified, which represents valuable information to take into account when preparing the strategic plan for a successful digital migration of the organization.Ítem Texto completo enlazado Editorial(Pontificia Universidad Católica del Perú, 2023-12-21) Toledo Concha, EmersonNo presenta resumen.Ítem Texto completo enlazado Capital intelectual y valoración de mercado de futbolistas(Pontificia Universidad Católica del Perú, 2023-12-21) Monte, Paulo Aguiar do; Lopes Filho, Leonardo LuizFootball clubs are traditional institutions with the particularity of having the main characters of their successes as intangible assets, that is, their players. The aim of this work is to analyse the determinants of the market values using intellectual and structural capital indicators as explanatory variables. Descriptive statistics and panel data model estimates were used in the analyses to control the footballers’ fixed effects, the club's fixed effects and the effects of player-year and club-year interactions. Results confirmed that footballers’ market value is determined by a set of variables that can be explained by components of human capital (one’s skills), structural capital (infrastructure that supports human capital). Understanding the players’ pricing can help both clubs and players to improve their management and increase the possibility of financial success.Ítem Texto completo enlazado Percepción de los clientes sobre la propuesta de valor de las oficinas de contabilidad(Pontificia Universidad Católica del Perú, 2023-09-08) Ceccon de Quadros, Thais; Sordi Schiavi, Giovana; da Silva Momo, Fernanda; Rivero, María AndreaThe study aims to identify the client's perception in relation to the value proposition delivered from the accounting services provided by offices with different structures and characteristics. Therefore, qualitative and descriptive research was carried out, developed through interviews with clients and documents from accounting offices. The study focused on analyzing the services provided by traditional offices, digital offices and entirely online offices. The research presents the varieties of accounting offices that currently exist, relating them to the technological impact, the services provided, and the value propositions delivered. With a focus on the value proposition, the survey reveals the opinion and vision of the client as a key factor in structuring and differentiating accounting businesses. From the interviews, four interviewees of each typology of accounting office, the study presented positive results on the technological insertion in the accounting offices, showing that the traditional models are, every day, adapting with the "digital age". Digital and online offices, on the other hand, are effective in providing fast customer service, but their managerial analysis and monitoring of the company's needs are still limited. The study contributes to the literature, which has a scarcity of research that reflects the client's perception of the value proposition of accounting firms. As well as, it demonstrates the impact of technology in the processes of accounting activities and the exemplification of its growing development in the offices.Ítem Texto completo enlazado Análisis de inversión y reducción de costos en un contexto de lean accounting(Pontificia Universidad Católica del Perú, 2023-12-21) Colazo, Jerónimo Alberto; Porporato, MarcelaThis paper develops and explains step by step how a company used lean accounting tools to identify cost savings and how these savings are integrated into a project investment evaluation. Little is known about the use of lean accounting tools in small and medium-sized companies operating in regional economies of Latin America, and this study is designed to continue expanding our knowledge of the subject. The tool used is value stream mapping and it is shown how it allows to identify cost savings, which is the first stage to calculate the recurring cash flows that is a critical building block of traditional project evaluation tools. This study is based on a real case that links aspects of production method and improvements applying lean manufacturing and financial indicators of the project. The development of the investment project allowed the company under study to improve delivery times, operation safety, production stability, process automation and increase the overall processing capacity of the plant. It also made visible sources of inefficiency in the current process that impacted parts handling, operating costs, rework, and direct labor.Ítem Texto completo enlazado Control de gestión en el proceso de almacenamiento de inmunobiológicos del Ministerio de Salud de Brasil(Pontificia Universidad Católica del Perú, 2023-12-21) Fernandes Da Costa, Thiago; Argolo Mendes, Alcindo CiprianoThe research aimed to identify the existence of a Management Control System (MCS) and it`s types of control in the immunobiologicals storage process of the National Immunization Program (NIP) from Ministry of Health of Brazil (MoH). Brazilian NIP is one of the largest universal, free-of-charge public health systems in the world. To identify the controls, we used the classification proposed by Kenneth A. Merchant and Wim A. Van der Stede: personnel, action, result and cultural controls. For that, semi-structured interviews carried out with employees and collaborators envolved with storage process of immunobiologicals of the Federal Government of Brazil and, as a result, were identified absence of a formal MCS, as well management controls suitable to manage the risks involved in the process. The study elucidates the relationship between the types of management control of the storage process of immunobiologicals from Federal Government of Brazil. Therefore, allowing future researches relating MCS and the NIP supply chain in Brazil.Ítem Texto completo enlazado Efectos del liderazgo transformacional y la responsabilidad social corporativa sobre el compromiso y ciudadanía organizacional(Pontificia Universidad Católica del Perú, 2023-09-08) da Silva, Lucila Xavier; Soares Marques, Narcélio José; Pereira Saraiva, Monike; Horz, Vagner; Capuano da Cruz, Ana PaulaThe study aims to analyze the effects of transformational leadership and the perception of Corporate Social Responsibility (CSR) on the commitment and organizational citizenship of managers in one of the largest banking institutions in Latin America. Based on the literature review, six hypotheses were developed and tested using structural equation modeling (PLS-SEM), gathering evidence from 163 managers. The main findings reveal that for the sample investigated, transformational leadership and CSR directly influence organizational commitment, and indirectly influence organizational citizenship. It was also found that transformational leadership encourages the development of CSR awareness. The findings indicate that the effort to maintain a socially responsible company brings benefits in organizational commitment and leads to a positive benefit in organizational citizenship. Thus, the expectation is that there will be more and more socially responsible companies, encouraging CSR practices through programs, courses and training and delivering CSR values, which has repercussions for society, since with these traits and stimuli, people tend to work in a more committed way and with positive behavior coming from employees, there is greater employability, personal development and motivation for these professionals, in addition to eventually being able to generate benefits for the region.Ítem Texto completo enlazado Estudio de la regulación contable para pymes en Colombia: Una mirada desde las problemáticas en el contexto latinoamericano(Pontificia Universidad Católica del Perú, 2023-09-08) Patiño Jacinto, Ruth Alejandra; Melgarejo Molina, Zuray Andrea; Valero Zapata, Gloria Milena; Plata Becerra, María TeresaThis paper focuses on the relevance that Small and Medium Enterprises [SMEs] have in the growth of a country, therefore the objective of the work is to analyze the accounting regulatory alternatives that countries such as Colombia, Ecuador, Peru, Argentina, Mexico, and some basic aspects of Chile, Bolivia and Brazil have assumed in the process of adoption of IFRS for SMEs; for this purpose a qualitative methodology is used, based on a documentary review and focused on accounting for the common and recurrent problems of the convergence process. As a result of the respective content analysis of the documents found, the following categories of the problems encountered are established: effects of the convergence process on the users of financial information and decision making, asymmetries in the accounting treatment in the IFRS for SMEs, costs in the generation of information, and, some demographic and particular aspects. Finally, the alternatives of accounting regulation for SMEs that have been developed in some Latin American countries are collected, finding that some countries have adopted IFRS for SMEs, such as Colombia, others allow IFRS for SMEs on a voluntary basis, such as Argentina; Mexico has local standards and Brazil opted for convergence.Ítem Texto completo enlazado Influencia temporal de los intangibles en el desempeño económico y de mercado(Pontificia Universidad Católica del Perú, 2023-09-08) Ferrari, Angélica; Corrêa dos Santos, Alexandre; Klann, Roberto CarlosThe capacity of intangible assets to generate persistent economic and market performance in organizations is still controversial in the accounting literature. In stronger economies this strategic role seems to be clearer, however, in developing economies, this is not much debated and little is known from an empirical standpoint. Given this, this study aims to analyze the influence of the intangibility index on economic and market performance. The research population is formed by Brazilian companies listed on the Brasil, Bolsa e Balcão (B3), whose data were collected in the Refinitiv Eikon database for the period from 2010 to 2019, making up a final sample of 148 Brazilian companies, totaling 1,148 observations. For the data analysis, multiple linear regressions were conducted with specification by robust errors, whose results indicate that the intangible assets of Brazilian listed companies positively influence the market performance, but the same does not occur for the economic performance, which presented a negative statistical relation.