Browsing Vol. 18 Núm. 36 (2023) by Title
Now showing items 8-11 of 11
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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. ... -
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, ... -
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 ... -
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 ...