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 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 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, JesséThe 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.Ítem Texto completo enlazado La intención de emprender y la formación de futuros contadores(Pontificia Universidad Católica del Perú, 2021-12-28) Krüger, Cristiane; Oliveira Homrich, Pedro; de Freitas Michelin, Cláudia; da Silva Maciel, JéssicaResearch affirms that the job market in the accounting area requires professionals with technical skills, related to the operational knowledge of the profession, and non-technical ones, related to emotions and behaviors. These terms form the literature were used as a form of classification of required and instigated skills. Given its relevance, the development of such skills during training has become a constant in the curricula. In this approach, the entrepreneurial intention is classified as a non-technical skill. Thus, the objective was to analyze the entrepreneurial intention of undergraduates in the Accounting Course at the Federal University of Santa Maria, relating it to the National Curriculum Guidelines for the course. The research is classified as quantitative, descriptive, and survey. Data were obtained through the application of a validated questionnaire, containing four dimensions: Personal Attitudes, Subjective Norms, Perception of Behavioral Control, and Entrepreneurial Intention. A total of 202 accounting students participated in the research. For the results, it was found that the last semester has the lowest average for the dimension of intention, which suggests that at the end of the course, students decrease their intention to undertake. In the correlation, all dimensions were associated with each other, with the strongest association between Intention and Personal Attitudes. In the regression, all dimensions proved to be significant determinants of Entrepreneurial Intention. It is concluded that the studied dimensions contribute to the development of competencies and abilities, but not all are clearly foreseen in the legislation regarding the egress profile. As an implication, attention to non-technical skills and their importance for full training is highlighted.Ítem Texto completo enlazado Diferencias en el rendimiento académico a través del aprendizaje individual y cooperativo según los estilos de aprendizaje: un experimento en un curso de Ciencias Contables(Pontificia Universidad Católica del Perú, 2022-06-27) Quoos, Anderson Rodrigo; Benkendorf, Eda Cristina; dos Santos, Cleston Alexandre; Walter, Silvana AnitaThe present study is distinguished by including the theoretical lens of cooperative learning, to minimize possible differences in performance between the learning styles of students in the Bachelor’s degree in Accounting. The objective was to verify differences in academic performance, through Individual and Cooperative Learning, according to Learning Styles, in an Bachelor’s degree in Accounting, through an experiment. Regarding the methodology, this study is classified as an experimental research, which was used to identify learning styles, the model proposed by Felder-Silverman. Statistical tests, t test, analysis of post-experiments questionnaires, normality test, ANOVA and homogeneity of variance test were used. As a result, Hypothesis 1 was confirmed, in which a significant difference in performance was identified, between individual and cooperative learning, but Hypothesis 2 and 3 were rejected, which investigated differences in performance, between learning styles, and, the difference in performance between individual learning and cooperative learning. From the post-experiment, it was identified that individuals were uncomfortable with the activity, mainly because the choice of groups was random, which may have influenced the final performance.