Contabilidad y Negocios
URI permanente para esta comunidadhttp://54.81.141.168/handle/123456789/175874
ISSN: 1992-1896
e-ISSN: 2221-724X
Contabilidad y Negocios es una revista científica comprometida con el desarrollo y difusión de conocimientos científicos que busca consolidarse como un referente global en las áreas relacionadas a las líneas de investigación promovidas por el Departamento Académico de Ciencias Contables de la Pontificia Universidad Católica del Perú: Administración, Actualidad Contable, Contabilidad de Gestión, Auditoría, Banca y Finanzas y Ética en los negocios.
Contabilidad y Negocios asume el compromiso autoimpuesto de promover la paridad de género entre los miembros del Comité Científico Internacional, así como en los autores que publican en nuestra revista. Compromiso que se verá cumplido a partir del primer número del 2025.
Contabilidad y Negocios se encuentra indizada en Web of Science (WoS) - Emerging Sources Citation Index (ESCI) Q4, Dialnet, BASE, CLASE, DOAJ, EBSCO Host, Journal TOCs, Latindex, ProQuest, Redalyc, Primo Central, QUALIS (Clasificación A4) y MIAR (ICDS 9.7).
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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 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.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 Editorial(Pontificia Universidad Católica del Perú, 2024-05-02) Toledo Concha, EmersonNo presenta resumenÍtem 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.