Vol. 16 Núm. 32 (2021)
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Recent Submissions
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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 ... -
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 ... -
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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 ... -
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 ... -
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, ... -
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. ... -
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 ... -
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, ...
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