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    La Tasa efectiva y nominal del Impuesto a la Renta de las empresas que cotizan en la Bolsa de Valores de Lima para el período 2013-2023
    (Pontificia Universidad Católica del Perú, 2026-06-12) Díaz-Becerra, Oscar Alfredo; Esquivel , Elard Jhonny; León , Víctor Manuel
    Differences in the accounting and taxable treatment of the income tax and differences between the nominal rate and the effective rate of the income tax paid by the non-financial entities have risen after adopting International Financial Reporting Standards (IFRS). The aim of this study is to identify the relationship between effective rate and the nominal rate of the income tax paid by companies listing in Lima Stock Exchange during 2013-2023. Analyzing the relationship between the effective rate and the nominal rate of the income tax is still crucial for governmental institutions and companies, especially in countries with no efficient, fair or stable tax systems. This is a quantitative approach with non-experimental, descriptive and longitudinal design. The sample includes entities listing in Lima Stock Exchange, which have implemented the IFRS from 2013 to 2023. Spearman’s rank correlation test was applied to determine the existence of general and sector correlation in the analyzed variable. An independent behavior of the analyzed variables was observed. Therefore, no correlation is evidenced, and the proposed thesis is rejected. Differences in the accounting and taxable treatment of companies’ income tax have arisen because of the adoption of the IFRS. Consequently, after applying Spearman’s rank correlation test, it is concluded that there is no correlation between the effective rate and the nominal rate of the income tax.
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    Madurez digital y su correlación en la planificación de la auditoría interna de empresas de Paraguay en el año 2025
    (Pontificia Universidad Católica del Perú, 2026-06-12) Rojas , Jorge Ignacio
    In a context of growing digital transformation, the adaptation of the Internal Audit function is fundamental, but its status in emerging economies such as Paraguay's has been scarcely studied. This study aimed to analyze the correlation between the level of digital maturity perceived by Paraguayan organizations and the degree of focus on technological risks observed in the annual internal audit plan of companies in Paraguay. For this, a quantitative approach with an explanatory-correlational design was employed, applying a questionnaire to a non-probabilistic sample of 18 internal audit professionals. The main findings reveal an intermediate but 'unbalanced' level of digital maturity, with greater adoption of technological tools than governance capabilities, and a positive and non-statistically significant correlation was found. It is concluded that the adaptation of the internal audit function in Paraguay to the digital era is an incipient process, with a striking disparity between international standards and observed practice.
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    El Estilo de liderazgo y satisfacción laboral en el sector público: Influencias del sistema de gestión del desempeño de recursos humanos
    (Pontificia Universidad Católica del Perú, 2026-06-12) Ribeiro Bitencourt, Iago; Sausen Soares, Cristiano
    This paper studies the impact of the consistency of the Human Resources performance management system (HRPMS) on the relation between leadership styles (transformational and transactional) and job satisfaction. Such results can lead to the generation of new information about the relation between HRPMS and the impact on employees’ performance (Al-Maaitah et al., 2021; Rabiul et al., 2022) and leaders’ job (Al-Maaitah et al., 2021; Rabiul et al., 2022). To such purpose, a quantitative approach was adopted using a survey conducted to a sample of 132 employees of the Ministry of Infrastructure, and employing structural equation modeling and descriptive statistics. Findings reveal that both leadership styles have a direct impact on job satisfaction. It was also confirmed that HRPMS has a positive impact on job satisfaction in both leadership styles. Positive results were obtained as to the indirect impact of HRPMS on the relation between both leadership styles and job satisfaction. The results indicate that satisfaction in the public sector is verified by a sound system that validates the work plan, reducing ambiguity and strengthening the leader’s influence and the institutional trust.
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    Factores que influyen en la implementación de Fintech en Latinoamérica: Retos de educación financiera
    (Pontificia Universidad Católica del Perú, 2026-06-12) Laverde-Salazar, Juan Felipe; Cardona-Valencia, Daniel; Morales-Sierra, María Eugenia
    This research studies the influence of financial education in the adoption of financial technology, also known as Fintech, in Latin America, in order to identify factors determining its development and implementation. By systematically reviewing literature on PRISMA protocol, key variables were identified in academic studies and documents from international organizations. Afterwards, DEMATEL-WINGS method was applied to analyze causal relations among the variables and classify their influence within the system. Results reveal that access to technology and the existence of an adequate regulatory framework represent the variables with greatest influence capacity, while the cultural environment is the one with the highest impact. These findings suggest that financial inclusion strategies must take into account sociocultural features and the population’s educational level so that more effective and sustainable interventions are designed. It is concluded that boosting financial education and broadening access to technology tools are crucial to encourage the use of Fintech and move towards a fairer, more accessible and more resilient financial system in the region.
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