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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2018 - 201912020 - 20232

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Temasearch.filters.applied.operator.equals: search.filters.subject.Procesos contables

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Mostrando 1 - 3 de 3
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    La automatización robótica de procesos y su relación con la operatividad de los procesos contables en las empresas de telecomunicaciones y banca en los países de Argentina, Chile, Colombia y Perú en el año 2021
    (Pontificia Universidad Católica del Perú, 2023-03-10) Larios Soldevilla, Omar Alexis; Atoche Socola, Cristhian Junior
    The objective of this article is to determine the relationship between Robotic Process Automation RPA, with the operation of accounting processes, it also seeks to determine how, (i) the identification of processes to automate, (ii) the automation of the process already implemented, and (iii) the staff training in automation, are related to the efficiency of the accounting processes in the Banking and Telecommunications companies of Argentina, Chile, Colombia and Peru in the year 2021. The theoretical model is based on the review of the literature related to the present investigation, where previous investigations stand out. It is based on the hypothesis that Robotic Process Automation has a positive relationship with the operability of accounting processes in the companies and countries mentioned above. The methodology used includes the bibliographical review of various investigations indexed in the main repositories of the last 6 years, taking in consideration the inclusion and exclusion criteria in topics related to Robotic Process Automation and the different accounting fields. Also, 74 surveys have been carried out on professionals who have implemented RPA in various companies in the Top 10 Banking and Telecommunications sectors in the mentioned countries, in order to verify how this technology has impacted South America. The professionals surveyed have developed RPA in one or two sectors, as well as in one or more of the countries mentioned. Of the surveys carried out, 62 companies have been reached, representing 100% of all companies in the sectors and countries indicated above (Fitch Solutions, 2021a, p. 21; 2021b, p. 31; 2021c, p. 21; 2021d, p. 31; 2021e, p. 21; 2021f, p. 32; 2021g, p. 20; 2021h, p. 31). The results obtained indicate that there is a positive relationship in most of the companies surveyed. The motivation of this research is the dissemination of technological knowledge and its influence, trends and changes in the Accounting career. It is important to mention that the purpose of this research is to provide originality for the study of this tool in the South American region.
  • No hay miniatura disponible
    ÍtemTexto completo enlazado
    La automatización robótica de procesos y su relación con la operatividad de los procesos contables en las empresas de telecomunicaciones y banca en los países de Argentina, Chile, Colombia y Perú en el año 2021
    (Pontificia Universidad Católica del Perú, 2023-03-10) Larios Soldevilla, Omar Alexis; Atoche Socola, Cristhian Junior
    The objective of this article is to determine the relationship between Robotic Process Automation RPA, with the operation of accounting processes, it also seeks to determine how, (i) the identification of processes to automate, (ii) the automation of the process already implemented, and (iii) the staff training in automation, are related to the efficiency of the accounting processes in the Banking and Telecommunications companies of Argentina, Chile, Colombia and Peru in the year 2021. The theoretical model is based on the review of the literature related to the present investigation, where previous investigations stand out. It is based on the hypothesis that Robotic Process Automation has a positive relationship with the operability of accounting processes in the companies and countries mentioned above. The methodology used includes the bibliographical review of various investigations indexed in the main repositories of the last 6 years, taking in consideration the inclusion and exclusion criteria in topics related to Robotic Process Automation and the different accounting fields. Also, 74 surveys have been carried out on professionals who have implemented RPA in various companies in the Top 10 Banking and Telecommunications sectors in the mentioned countries, in order to verify how this technology has impacted South America. The professionals surveyed have developed RPA in one or two sectors, as well as in one or more of the countries mentioned. Of the surveys carried out, 62 companies have been reached, representing 100% of all companies in the sectors and countries indicated above (Fitch Solutions, 2021a, p. 21; 2021b, p. 31; 2021c, p. 21; 2021d, p. 31; 2021e, p. 21; 2021f, p. 32; 2021g, p. 20; 2021h, p. 31). The results obtained indicate that there is a positive relationship in most of the companies surveyed. The motivation of this research is the dissemination of technological knowledge and its influence, trends and changes in the Accounting career. It is important to mention that the purpose of this research is to provide originality for the study of this tool in the South American region.
  • No hay miniatura disponible
    ÍtemTexto completo enlazado
    Examen de procedimientos convenidos a la cuenta nómina: visión de incidencia en instituciones educativas en Ecuador
    (Pontificia Universidad Católica del Perú. Fondo Editorial, 2018-08-22) Peñate, Mikel Ugando; Gallo Canales, Jenniffer Fernanda; Solórzano Mendoza, Nathaly Dayana
    Un examen de procedimientos analiza y evalúa la razonabilidad de los procesos contables en un área determinada identificando las áreas críticas, lo que es fortalecido con evidencia sustentable. De esta manera, es posible aplicar pruebas sustantivas y de cumplimiento que ayuden a mejorar los procesos del negocio, a partir de lo cual se obtiene información oportuna y confiable para la toma de decisiones. En relación con el examen de procedimientos realizado a la cuenta nómina en una institución educativa, es necesario rediseñar las políticas y los procedimientos contables para mejorar los desembolsos ocasionados por pago de nómina, así como tener un balance de acuerdo a los ingresos y recursos disponibles.