Contabilidad y Negocios
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Múltiples estrategias metodológicas: Materializando un concepto sociológico para investigaciones en educación contable
(Pontificia Universidad Católica del PerúPE, 2024-07-30)This research aims to answer the following question-problem: How can the use of multiple methodological strategies be applied to create a research instrument that concretizes Bauman’s “liquid modernity” conception, decoding ... -
Dualidad del CEO y comportamiento asimétrico de costos de operación
(Pontificia Universidad Católica del PerúPE, 2024-07-30)Management decisions have an effect on cost behavior, and the duality of the CEO makes it easier for managers to make decisions based on personal interests. In Brazil, the Code of best corporate governance practices ... -
Tratamiento del desarrollo sostenible en la formación de contadores en Brasil
(Pontificia Universidad Católica del PerúPE, 2024-05-02)The attempt of identifying the curricula content of accounting courses in Brazil for studies on sustainable development became the research problem, thus posing the objective to identify the significant nature of core ... -
Control gerencial: El costo de adquisición de equipos y controles en una unidad hospitalaria
(Pontificia Universidad Católica del PerúPE, 2024-05-16)The acquisition cost of every equipment is connected to the complexity degree of the operation, leading to possible differences among the assigned controls. Variations in control practices are likely to be more complex ... -
Deserción en la educación superior y salud mental: Estudio bibliométrico
(Pontificia Universidad Católica del PerúPE, 2024-05-16)Dropout in higher education generates significant social and economic consequences while educational research experiences an exponential growth. Bibliometric method is applied in this article, and VOSviewer and Biblioshiny ... -
Análisis de prácticas sustentables en empresas de La Plata, provincia de Buenos Aires
(Pontificia Universidad Católica del PerúPE, 2023-12-21)Given the need for governments in the region to promote policies that encourage the adoption of sustainable practices by the private sector. Some of the basic works of the present have been Alizadeh, (2022), Bux et al. ... -
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Percepción de los clientes sobre la propuesta de valor de las oficinas de contabilidad
(Pontificia Universidad Católica del PerúPE, 2023-09-08)The study aims to identify the client's perception in relation to the value proposition delivered from the accounting services provided by offices with different structures and characteristics. Therefore, qualitative and ... -
Modelamiento mediante ecuaciones estructurales (PLS-SEM) de factores clave de la transformación digital
(Pontificia Universidad Católica del PerúPE, 2023-12-21)The purpose of the study was to analyze the relevant factors involved in the digital transformation of organizations, for which it was necessary to review previous studies and build a model with its consequent validation ... -
Control de gestión en el proceso de almacenamiento de inmunobiológicos del Ministerio de Salud de Brasil
(Pontificia Universidad Católica del PerúPE, 2023-12-21)The research aimed to identify the existence of a Management Control System (MCS) and it`s types of control in the immunobiologicals storage process of the National Immunization Program (NIP) from Ministry of Health of ... -
Análisis de inversión y reducción de costos en un contexto de lean accounting
(Pontificia Universidad Católica del PerúPE, 2023-12-21)This paper develops and explains step by step how a company used lean accounting tools to identify cost savings and how these savings are integrated into a project investment evaluation. Little is known about the use of ... -
Capital intelectual y valoración de mercado de futbolistas
(Pontificia Universidad Católica del PerúPE, 2023-12-21)Football clubs are traditional institutions with the particularity of having the main characters of their successes as intangible assets, that is, their players. The aim of this work is to analyse the determinants of the ... -
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 PerúPE, 2023-03-10)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 ... -
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Modelo COSO como herramienta de gestión del riesgo operativo en el sector público ecuatoriano. Una mirada desde sus actores
(Pontificia Universidad Católica del PerúPE, 2023-03-27)This research addresses a constant current issue in public institutions: internal control and operational risk management from the perspective of management and auditing. The purpose of this study is to determine the ... -
Análisis del efecto de la tasa del ISR en la rentabilidad de la industria mexicana de la agrobiotecnología. Caso Gruma
(Pontificia Universidad Católica del PerúPE, 2023-03-27)Through descriptive and econometric analysis, this paper examines the conceptualization and effect generated by the tax rate of Income Tax on the profitability of companies. First, applying a descriptive-analytical ... -
Reacción de la bolsa brasileña a las notas explicativas del COVID-19 en los estados financieros del sector agropesquero de B3
(Pontificia Universidad Católica del PerúPE, 2023-03-27)In 2020, due to macroeconomic changes such as oil prices and the COVID-19 pandemic, the Circuit Breaker (CB) was activated in the Brazilian market to contain market volatility. Several sectors were negatively affected; ... -
Implementación de la NIC 41 (Agricultura): El caso de una empresa MYPE peruana
(Pontificia Universidad Católica del PerúPE, 2023-03-27)The primary purpose of this paper is to present an actual case of a Peruvian SME which applied IFRS accounting standards specifically, IAS 41 for consumable biological assets to reflect its financial situation more accurately ... -
Efectos del liderazgo transformacional y la responsabilidad social corporativa sobre el compromiso y ciudadanía organizacional
(Pontificia Universidad Católica del PerúPE, 2023-09-08)The study aims to analyze the effects of transformational leadership and the perception of Corporate Social Responsibility (CSR) on the commitment and organizational citizenship of managers in one of the largest banking ...
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