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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Temasearch.filters.applied.operator.equals: search.filters.subject.Microempresas

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    Gestión estratégica de microempresas del sector agroindustrial en Tabasco, México
    (Pontificia Universidad Católica del Perú, 2021-12-28) Suárez Reyes, Susana; Sandoval Caraveo, María del Carmen; Lamoyi Bocanegra, Clara Luz
    Agroindustrial microenterprises are one of the key sectors in the country’s economy, generating jobs and contributing to regional and national development, however, the limitations and short lifespan these companies have is worrying. The study presents an analysis of the strategic management of 194 microenterprises in the agro-industrial sector of Villaher-mosa, Tabasco. The results show that these companies have deficiencies at two stages of this process, the formulation and implementation of strategies, as managers do not plan their activities or set their short, medium and long goals. The lack of an organizational philosophy is detected, which can affect the optimal functioning of the organization.
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    Microfinanzas: diagnóstico del sector de la micro y pequeña empresa y su tecnología crediticia
    (Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-20) Toledo Concha, Emerson
    This research work shows how the financing for micro and small businesses in Peru has increased and has greatlyexpanded in the last few years, not only in institutions specialized in this field, focused their efforts in giving financialservices to businesspeople of micro and medium-sized business, but most of the so-called traditional banks havefocused their attention to this emerging sector using the know-how of microfinance lending technology, banking seekto work with people of low income sectors, that were not subject for credit opportunities to develop their business andas a consequence not able to improve their quality of life .Throughout this investigation, we make a diagnosis of macro and micro environment of the microfinance field, itsdevelopment and expectations for a strong presence in the Peruvian financial market. We consider the development oflending technology, where the analysis of the ability and willingness to pay are the fundamental basis for the evaluationof credits in specialized companies in this sector.