Contabilidad y Negocios: Recent submissions
Now showing items 21-40 of 306
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Relación entre la divulgación de indicadores de rendimiento no financieros y el valor de mercado de las empresas que cotizan en bolsa
(Pontificia Universidad Católica del PerúPE, 2023-03-10)The development of this article aims to verify the relationship between the disclosure of non-financial performance indicators and the market value of publicly traded companies listed in the Brazilian Stock Exchange (B3). ... -
Evaluación de control de gestión en una cooperativa de crédito
(Pontificia Universidad Católica del PerúPE, 2023-03-10)The objective of the study was to assess the perception of two officials in relation to the management control system (MCS) used to assess the performance of a Brazilian Credit Union. For this, a research instrument adapted ... -
Análisis del comportamiento de empresas peruanas y argentinas en su camino hacia un desempeño más sustentable
(Pontificia Universidad Católica del PerúPE, 2022-11-14)Currently, companies have been assuming the commitment to sustainability by adopting good practices of social responsibility with their stakeholders. Likewise, various international organizations promote initiatives that ... -
Análisis de las relaciones entre reputación corporativa y tax avoidance de empresas brasileñas
(Pontificia Universidad Católica del PerúPE, 2022-11-14)This article aims to analyze the relationship between corporate reputation and tax avoidance of Brazilian companies. Unlike previous research that observed reputational damage caused by tax reduction strategies deemed ... -
Revisión de literatura sobre la aplicación de la Teoría Unificada de Aceptación y Uso de Tecnologías en gobiernos electrónicos
(Pontificia Universidad Católica del PerúPE, 2022-11-14)Governments are spending a considerable amount of resources to digitalize their many services. The purpose of this research was to conduct a systematic review of e-Government acceptance papers that used the Unified Theory ... -
Un modelo univariante para la predicción de crisis empresariales en un contexto macroeconómico turbulento
(Pontificia Universidad Católica del PerúPE, 2022-11-14)The aim this study is evaluate the usefulness of relation between future cash flows with liability, it´s identified how ratio ability to paid debts, to forecast the financial crises. The analysis is made for companies of ... -
Oportunidad de los procedimientos del revisor de calidad e incidencia en auditoría
(Pontificia Universidad Católica del PerúPE, 2022-11-14)Today more than ever, the audit quality control review is of fundamental importance. Such is the case that the strategy of the International Auditing and Assurance Standards Board (IAASB) for 2020-2023, and its work plan ... -
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 ... -
Gestión del riesgo climático mediante derivados. Aplicación al sector de líneas aéreas en México y España
(Pontificia Universidad Católica del PerúPE, 2022-11-14)The purpose of this research is to analyze the use of weather derivatives as a hedge of this source of risk, both in the Spanish and the Mexican market, in order to minimize the negative impact that the economic ... -
Apalancamiento fiscal y costo de capital de terceros para empresas brasileñas
(Pontificia Universidad Católica del PerúPE, 2022-11-14)This study empirically investigates whether Brazilian companies that are more tax-leveraged have a lower capital cost from third parties than those that are less tax-leveraged. The survey data comprises financial information ... -
Contribución de las normas legales en la adopción por primera vez de las NIIF en la preparación y presentación de la información financiera de las empresas peruanas
(Pontificia Universidad Católica del PerúPE, 2022-11-14)The accounting harmonization process initiated in the last decades of the 20th century caused several countries to dispense with the application of their accounting standards in the preparation of financial information, ... -
Desempeño de estudiantes de pregrado en Contabilidad: Un análisis del uso de la enseñanza remota de emergencia
(Pontificia Universidad Católica del PerúPE, 2022-11-14)This study aims to analyze the variation in academic performance of undergraduate students enrolled in the Accounting Sciences course of a public, federal university of Southern Brazil between the second academic semester ... -
Comercio internacional Colombia - Perú: una perspectiva empresarial desde la integración económica
(Pontificia Universidad Católica del PerúPE, 2022-11-14)In 30 years of commercial relations between Colombia and Peru within the framework of their different integration processes, this article aimed to analyze the Colombian companies that boost bilateral trade with Peru. The ... -
Editorial
(Pontificia Universidad Católica del PerúPE, 2022-11-14) -
Gestión estratégica de microempresas del sector agroindustrial en Tabasco, México
(Pontificia Universidad Católica del PerúPE, 2021-12-28)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 ... -
Panorama brasileño de la docencia contable aplicada al tercer sector: un análisis en instituciones públicas de educación superior
(Pontificia Universidad Católica del PerúPE, 2021-12-28)The aim of this article is to present the panorama of the teaching of Accounting Sciences in the third sector (TS) in the Accounting course in view of its prominence and growth, it is expected that higher education can ... -
El sobreendeudamiento y su impacto en el riesgo de crédito en instituciones microfinancieras peruanas: cajas municipales de ahorro y crédito 2016-2019
(Pontificia Universidad Católica del PerúPE, 2021-12-28)The micro and small business in Peru has been in constant development for 40 years, since then the Municipal Savings and Credit Banks (CMAC) appeared, which have administrative, financial, and economic autonomy and participate ... -
Editorial
(Pontificia Universidad Católica del PerúPE, 2021-12-28) -
La intención de emprender y la formación de futuros contadores
(Pontificia Universidad Católica del PerúPE, 2021-12-28)Research affirms that the job market in the accounting area requires professionals with technical skills, related to the operational knowledge of the profession, and non-technical ones, related to emotions and behaviors. ... -
Relaciones compliance de la misión institucional y utilización de indicadores de rendimiento no financieros en empresas listadas en B3
(Pontificia Universidad Católica del PerúPE, 2021-12-28)This paper aims to investigate the association between the compliance of the institutional mission of open capital Brazilian companies and the use of non-financial performance indicators. To achieve this goal, it was ...