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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    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.
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    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 Anita
    The 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.