Falconí, Oscar2021-08-242021-08-242006-04-10http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/1932/1864El artículo no presenta resumen.application/pdfspainfo:eu-repo/semantics/openAccesshttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/articlehttps://purl.org/pe-repo/ocde/ford#5.02.04https://doi.org/10.18800/contabilidad.200602.004