Vol. 18 Núm. 36 (2023)
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Editorial
Recent Submissions
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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 ... -
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 ... -
Influencia de los controles internos en la mitigación de riesgos: Un enfoque en la conformidad de la información contable
(Pontificia Universidad Católica del PerúPE, 2023-09-08)This study analyses the influence of internal controls on risk reduction and compliance of accounting information. Qualitative research combined with a quantitative analysis of contents was used applied to a case study. ... -
Estudio de la regulación contable para pymes en Colombia: Una mirada desde las problemáticas en el contexto latinoamericano
(Pontificia Universidad Católica del PerúPE, 2023-09-08)This paper focuses on the relevance that Small and Medium Enterprises [SMEs] have in the growth of a country, therefore the objective of the work is to analyze the accounting regulatory alternatives that countries such as ... -
Influencia temporal de los intangibles en el desempeño económico y de mercado
(Pontificia Universidad Católica del PerúPE, 2023-09-08)The capacity of intangible assets to generate persistent economic and market performance in organizations is still controversial in the accounting literature. In stronger economies this strategic role seems to be clearer, ...
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