Contabilidad y Negocios: Recent submissions
Now showing items 41-60 of 312
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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 ... -
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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 ... -
Tendencias y perspectivas del marketing en las pymes
(Pontificia Universidad Católica del PerúPE, 2021-12-28)The research understands and analyzes the current situation of marketing strategies in Small and medium-sized enterprises (SMEs), since it has been shown that they are designed empirically, that is, without a technical ... -
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. ... -
Beneficios fiscales para pequeños productores de leche bajo los regímenes de tributación en Colombia
(Pontificia Universidad Católica del PerúPE, 2021-12-28)Small producers of exempt goods face the dilemma of remaining in the informal sector, in a regime of no responsibility, or yes liability in front of VAT or SIMPLE regime; the greatest tax benefit for them corresponds to ... -
Elaboración y validación de una escala para medir la capacidad de liderazgo en un entorno de trabajo remoto (CLETR)
(Pontificia Universidad Católica del PerúPE, 2021-12-28)The objective of this study was to develop and validate a scale to measure leadership skills in a remote work environment; the population consisted of 556 employees from ten companies in the education, textile, telecommunications, ... -
Información contable y rendimiento de acciones en el mercado de valores de Vietnam: enfoque de aprendizaje automático
(Pontificia Universidad Católica del PerúPE, 2022-06-27)This paper studies the relationship between accounting information reflected in financial statements and stock return in Vietnam Stock Market. The authors propose a research model to define the relationship. Besides, machine ... -
Treinta años desde la aplicación de las Normas Internacionales de Información Financiera en Uruguay: impacto e implicancia de su primera aplicación
(Pontificia Universidad Católica del PerúPE, 2022-06-27)Since the last third of the 20th century, the global accounting profession has been regulated by different organizations that have worked on the definition and elaboration of standards that facilitate the provision of high ... -
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Rendimiento académico y bienestar personal subjetivo de posgraduación stricto sensu
(Pontificia Universidad Católica del PerúPE, 2022-06-27)The research analyzes the relationship between academic performance and subjective personal well-being of postgraduate students stricto sensu. Academic performance consubstantiated aspects that exceed exclusively quantitative ... -
Influencia de factores exógenos y endógenos y divulgación de los ODS en el desempeño de las empresas cotizadas
(Pontificia Universidad Católica del PerúPE, 2022-02-28)Despite the development of studies on social and environmental disclosure by the scientific community, little progress has been made on the incorporation of sustainable development goals (SDGs) as elements of disclosure, ... -
Diferencias en el rendimiento académico a través del aprendizaje individual y cooperativo según los estilos de aprendizaje: un experimento en un curso de Ciencias Contables
(Pontificia Universidad Católica del PerúPE, 2022-06-27)The present study is distinguished by including the theoretical lens of cooperative learning, to minimize possible differences in performance between the learning styles of students in the Bachelor’s degree in Accounting. ... -
Divulgación de informes no financieros voluntarios: ¿por qué las empresas brasileñas no publican informes de sostenibilidad o integrado?
(Pontificia Universidad Católica del PerúPE, 2022-06-27)The practice of voluntary disclosure of social and environmental information in Brazil is common among companies listed in Brasil Bolsa Balcão (B3), which led the institution to monitor and stimulate the transparency of ... -
Detección de insolvencia financiera mediante el modelo Z-Altman en empresas colombianas no cotizantes durante el periodo 2016-2019
(Pontificia Universidad Católica del PerúPE, 2022-06-27)Predicting the bankruptcy of a company has led to several investigations. The use of financial ratios has been proposed as an indicator to measure the stability of a business unit. Altman developed a Z-Score model, which ... -
Influencia del presupuesto en las estrategias de redes sociales y la ventaja competitiva de las franquicias de alimentos
(Pontificia Universidad Católica del PerúPE, 2022-06-27)The study aimed to analyze the influence of budget on social media strategies and on the competitive advantage of food franchises. For that, a survey was applied with 84 food franchise managers and the quantitative analysis ... -
Medidas suavizantes y factores institucionales: una visión en las empresas sudamericanas
(Pontificia Universidad Católica del PerúPE, 2022-06-27)In this article, we investigate the relationship between institutional, regulatory, regulatory and public-political aspects with earnings management in publicly traded companies in South American countries. We used a time ... -
La incidencia de la pandemia del COVID-19 en el análisis de los precios de transferencia para efecto del impuesto a la renta en el Perú: medidas requeridas
(Pontificia Universidad Católica del PerúPE, 2022-06-27)This paper analyzes the incidence in our country of the recommendations provided by the OECD in its Guide on the implications of the COVID-19 Pandemic on transfer pricing Guidance on the transfer pricing implications of ...
