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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2022 - 20242

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Autorsearch.filters.applied.operator.equals: search.filters.author.Colauto, Romualdo Douglas

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Mostrando 1 - 2 de 2
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    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 Douglas
    This 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.
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    Rendimiento académico y bienestar personal subjetivo de posgraduación stricto sensu
    (Pontificia Universidad Católica del Perú, 2022-06-27) Vargas Maldonado, Thiago; Martins Meurer, Alison; Krespi Musial, Nayane Thais ; Colauto, Romualdo Douglas
    The research analyzes the relationship between academic performance and subjective personal well-being of postgraduate students stricto sensu. Academic performance consubstantiated aspects that exceed exclusively quantitative metrics and are pointed out in the literature as important predictors for the academic development of the subject. The subjective personal well-being was represented from the dimensions: global satisfaction with life, positive emotions and negative emotions. Three models of Multiple Linear Regression were proposed, using a sample of 378 students, in order to consider the variations of positive and negative emotions over time that affect overall satisfaction with life. The results indicated satisfaction with infrastructure, life satisfaction, positive emotions, marital status and lack of scholarship availability as important predictors of academic performance. We conclude that considering psychological elements and the personal characteristics of the students are important to foster adequate levels of performance in the post-graduate course. Thus, it is pertinent that student support policies, address students’ subjective needs and expand financial support, since non-scholars tend to have less dedication to postgraduate studies and consequently lower academic performance.