Díaz-Becerra, Oscar Alfredo2021-08-242021-08-242020-11-23http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/22957/22120No presenta resumenapplication/pdfspainfo:eu-repo/semantics/openAccesshttp://creativecommons.org/licenses/by/4.0Editorialinfo:eu-repo/semantics/otherhttps://purl.org/pe-repo/ocde/ford#5.02.04https://doi.org/10.18800/contabilidad.202002.000