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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2009 - 200912020 - 20231

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

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    Estudio de la regulación contable para pymes en Colombia: Una mirada desde las problemáticas en el contexto latinoamericano
    (Pontificia Universidad Católica del Perú, 2023-09-08) Patiño Jacinto, Ruth Alejandra; Melgarejo Molina, Zuray Andrea; Valero Zapata, Gloria Milena; Plata Becerra, María Teresa
    This paper focuses on the relevance that Small and Medium Enterprises [SMEs] have in the growth of a country, therefore the objective of the work is to analyze the accounting regulatory alternatives that countries such as Colombia, Ecuador, Peru, Argentina, Mexico, and some basic aspects of Chile, Bolivia and Brazil have assumed in the process of adoption of IFRS for SMEs; for this purpose a qualitative methodology is used, based on a documentary review and focused on accounting for the common and recurrent problems of the convergence process. As a result of the respective content analysis of the documents found, the following categories of the problems encountered are established: effects of the convergence process on the users of financial information and decision making, asymmetries in the accounting treatment in the IFRS for SMEs, costs in the generation of information, and, some demographic and particular aspects. Finally, the alternatives of accounting regulation for SMEs that have been developed in some Latin American countries are collected, finding that some countries have adopted IFRS for SMEs, such as Colombia, others allow IFRS for SMEs on a voluntary basis, such as Argentina; Mexico has local standards and Brazil opted for convergence.
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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.