Contabilidad y Negocios. Vol. 08 Núm. 16 (2013)
URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/175916
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Ítem Texto completo enlazado Determinantes del riesgo percibido y de la confianza inicial en el líder de un equipo de trabajo. Incidencia del entorno de trabajo y los rasgos del líder(Pontificia Universidad Católica del Perú. Fondo Editorial, 2013-02-27) Guinalíu Blasco, Miguel; Jordán Blasco, PauAspects such as the growing importance of teamwork and the emergence of new organizational schemes based on information and communication technologies highlight the need for understanding the mechanisms that promote effective leadership. In this sense, this paper analyzes the determinants of perceived risk and trust on a team leader. The research consists of two experiments. The first analyzes the influence of working environment—virtual or traditional—on the two dependent variables considered. The second experiment focuses on the virtual environment and analyzes the importance of the inclusion of a photo on the electronic leader’s profile in order to generate trust. Moreover, it analyzes the impact of perceived leader traits (attractive or expert) on the ability to build trust and the perception of risk. It shouldbe noted that these analyzes are contextualized in the initial stage of team development, poorly studied in the literature. Among others, the results reveal the greater difficulty of building trust in virtual environments, as well as the relevance of including graphical information on the profile and that the leader with expert traits has the greatest potential to buildtrust. These results have interesting managerial implications, which are discussed along with the main future research lines and limitations.Ítem Texto completo enlazado Relaciones humanas en mypes de Arequipa(Pontificia Universidad Católica del Perú. Fondo Editorial, 2013-02-27) Arias Gallegos, Walter Lizandro; Jiménez Barrios, Noelia AraceliThe present research settles as aim, to determine the kind of human relations which prevail in small and medium enterprises (SMEs) at Paucarpata district from Arequipa City. In order to, we use the Human Relations Questionnaire with acceptable levels of validity and reliability (α = 0,648) and discriminate between four types of human relations: unsecure, collaborative, selfish and hostile. The results point that predominant human relations in SMEs are the hostile type, and make us to suppose that work conditions don’t benefit employees and could even have negative consequences in their job performance and welfare.Ítem Texto completo enlazado NIIF para las PYMES: ¿La solución al problema para la aplicación de la normativa internacional?(Pontificia Universidad Católica del Perú. Fondo Editorial, 2013-02-27) Molina Llopis, RafaelThe IFRS for SMEs is of the size of its scope, a key player in the international accounting harmonization process. After a brief reference to the IASB’s role in this process, this paper makes a description of the steps followed for the issuance of IFRS for SMEs and their relevant characteristics, to continue with a comparative analysis of the main differences with full IFRS. Finally, the document contains some reflections related to the practical difficulties facing the process of implementing international standards and possible solutions, according to the author, be considered.Ítem Texto completo enlazado El tratamiento contable de los intangibles: estudio exploratorio en el sector de tecnologías de la información(Pontificia Universidad Católica del Perú. Fondo Editorial, 2013-02-27) Pontet Ubal, Norma; López Ávila, César Omar; Volpi Suárez, Lourdes YvonneIn the new economy, intangible assets have become the main creators of value to many firms. However, the valuation of these assets in the accounting framework raises several issues with respect to identification, measurement and control. In this paper the valuation, measurement and recognition of intangible assets and their impact on the financial statements are presented, analyzing the asymmetry in the allocation of resources in the equity market, the growth of investments in intangible assets and the market value of the digital economy. In a group of uruguayan companies arriving at a set of initial findings for the cases. We understand the need to review and amend the rules for the treatment of intangibles, seeking to integrate more sophisticated in IT. We also understand that the rules should provide more detailed guidance on disclosure for intangible and costs-benefits for companies (from the perspective of the capital market and investors).Ítem Texto completo enlazado Los retos de la formación por competencias del contador público(Pontificia Universidad Católica del Perú. Fondo Editorial, 2013-02-27) Dextre Flores, José CarlosThe interest of this paper is based on presenting the importance of educational instruction today, in general and in particular the accounting career. This, it should be noted, is part of the development trends of cognitive skills, instrumental skills and values that a person must acquire during the education period at a higher educational institution, which will allow the graduate to be competent to begin the professional practice.The complexity that is involved in the public accountant career in both their education based on international standards like the attributes to be displayed in the quality of performance, has forced higher education experts to guide newways of undertaking the education strategy. This is accomplished through the adoption of models consistent with the demands of society and the employment market. Of these, competencies education is one of the models that best contribute to the learning process, allowing at the potential accounting professional to develop skills, abilities and attitudes needed to join into the labor market successfully. In this sense, the college, university, or an academic unit faculty, school, program) - they decided to adopt, provide and ensure competencies education, mustdo according to the guidelines proposed for teaching methodologies, social responsibility and the business world. Similarly, should be based on participatory action committed by students and teachers, and the respect for human values. Within this scheme, it must prioritize the humanistic education of the person in their professional projection.Ítem Texto completo enlazado Editorial. Contabilidad y Negocios; Vol. 8 Núm. 16 (2013)(Pontificia Universidad Católica del Perú. Fondo Editorial, 2013-02-27) Díaz Becerra, OscarNo presenta resumen.