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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2021 - 20232

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Autorsearch.filters.applied.operator.equals: search.filters.author.Gentil de Souza, FernandoFecha de inicio: 2021

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Mostrando 1 - 2 de 2
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    Incentivos gubernamentales frente al COVID-19: un estudio comparativo entre Brasil y Chile a la luz de la teoría de la comunicación
    (Pontificia Universidad Católica del Perú, 2023-03-10) Oliveira Araújo, Jamille Carla; Gentil de Souza, Fernando; da Silva Gomes, Agostinha Patrícia
    The COVID-19 pandemic forced different countries to implement new strategies to reduce its spread and mitigate its economic and social effects. Given this scenario, this study aims to compare government incentives granted by Brazil and Chile, in response to the economic effects of COVID-19. This qualitative and exploratory research uses indirect (bibliographic) and secondary documentation with data collected from the websites of the state governments in each country, between 2020 and 2021. The Iramuteq 2.0 software for data analysis. Based on Factorial Correspondence Analysis using a dendrogram, the study analyzes the incentives launched by: laws, decrees, contingency policies, guidelines in booklets, applications, and combating fake news, classified into 4 (four) categories: (i) tax and labor, (ii) actions on social networks, (iii) benefits programs and (iv) legalization. The results show that Chile offered more incentives than Brazil, highlighting the helping program from large companies to small ones, On the other hand, Brazil conducted more campaigns to combat fake news. In the light of the communication theory (CT), the findings highlighted the advances of governments in the expansion of digital channels (social networks, web pages and applications) to inform citizens and companies. During this period State Governments learned new insights to outline new strategies to stimulate the economy, to promote learning and increase the capacity to lead in contexts of crises and pandemic
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    Panorama brasileño de la docencia contable aplicada al tercer sector: un análisis en instituciones públicas de educación superior
    (Pontificia Universidad Católica del Perú, 2021-12-28) Gentil de Souza, Fernando; Romao do Nascimento, Alexsandro; Ovídio de Santana, Jessé
    The aim of this article is to present the panorama of the teaching of Accounting Sciences in the third sector (TS) in the Accounting course in view of its prominence and growth, it is expected that higher education can prepare the professional to act with the recent changes gives TS legislation, preparing useful and transparent information for its users. To achieve the objective, the offer of disciplines in higher education institutions (HEIs) in Brazil was verified. The empirical study of an applied nature, has as exploratory methodology analyzing the curriculum available in the pages of 77 public HEIs, being analyzed 62 subjects offered on the TS. The results indicated that the TS course is not offered in all HEIs in Brazil, those that have it available as an elective course (optional). The research highlighted that among the HEIs studied, UNIFESP offers the TS discipline with the highest number of hours. Among the analysis by regions, the results showed that the Northeast region and represented by the states of Bahia and Minas Gerais, are the ones that offer the most TS disciplines. According to the Institute of Applied Economics Research (IPEA, 2020) this region and these states are not the most quantitative of TS institutions. Finally, data analyzed revealed that HEIs in Brazil are not complying with Resolution 4 of 2005 in its entirety.