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 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.Ítem Texto completo enlazado Deserción en la educación superior y salud mental: Estudio bibliométrico(Pontificia Universidad Católica del Perú, 2024-05-16) Véliz Palomino, José Carlos; Pimentel Bernal, Marcelo; Irias Sandoval, MishelDropout in higher education generates significant social and economic consequences while educational research experiences an exponential growth. Bibliometric method is applied in this article, and VOSviewer and Biblioshiny software are used to analyze 340 articles on dropout and mental health in higher education obtained from the Web of Science database (2013-2023). Different methods were applied such as quote analysis, bibliographic coupling, cluster analysis, and three-field plot. Findings revealed a growing rate of research on students’ mental health compared to the rate of research on dropout in higher education, mainly in 2020-2022. Some authors, who are mostly American, are classified as productive writers on the subject matter. This study contributes to synthesizing key topics related to dropout in higher education and mental health, and enlightens new directions for future research. These are crucial findings for higher education institutions and educational policies highlighting the importance of considering students’ mental health a critical factor in student retention and the significance of building strong and stable social relations.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.