Horizontes de la Contaduría en las Ciencias Sociales最新文献

{"title":"El covid-19 y su impacto en el ámbito económico y político.","authors":"Alejandra Lizbhet Hernández Hernández, María Pilar Acosta Márquez, Flor Lucila Delfín Pozos, E. Fernández","doi":"10.25009/hccs.v0i14.40","DOIUrl":"https://doi.org/10.25009/hccs.v0i14.40","url":null,"abstract":"Una pandemia como el COVID-19 no sólo ha puesto en riesgo la salud de las personas, sino que también a la economía global. La reacción de cada nación y las medidas a tomar ante esta pandemia son uno de los desafíos principales para afrontar esta crisis económica. En este trabajo se realiza una breve presentación y análisis sobre la situación mundial con respecto al COVID-19, haciendo hincapié en los aspectos político y económico de algunos países con el objetivo de realizar propuestas ante dicha situación.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131372774","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Análisis del balance presupuestario del ejercicio fiscal 2019 del poder legislativo del Estado de Veracruz","authors":"Eber Jardiel Pérez Zúñiga, J. A. Iglesias, Leonel Lara Serna","doi":"10.25009/HCCS.V0I12.23","DOIUrl":"https://doi.org/10.25009/HCCS.V0I12.23","url":null,"abstract":"La presente investigación tiene como propósito analizar el Estado Analítico de Ingresos y el Estado Analítico del Ejercicio del Presupuesto de Egresos por el ejercicio fiscal 2019, se inicia con el análisis de las fuentes de financiamiento del ente para obtener los ingresos necesarios para su funcionamiento, posteriormente se analiza a través del Estado de Avance Presupuestal Por Objeto del Gasto al mes de diciembre de 2019 el ejercicio del gasto en sus diferentes momentos contables.El objetivo del análisis es comparar el presupuesto estimado-recaudado con el presupuesto aprobado-ejercido, determinar a través de los indicadores de postura fiscal su balance presupuestario y dar a conocer los resultados de las clasificaciones administrativa funcional y económica en el seguimiento al ejercicio del gasto público lo que contribuye a consolidar la austeridad y erradicar la corrupción. Se realizó una investigación documental de información publicada en la plataforma de transparencia del ente fiscalizable y se comparó con la información publicada en la plataforma nacional de transparencia y las solicitudes de información enviadas. Se concluye que el ente presenta un balance presupuestario con superávit y sí cumplió con las disposiciones en el ámbito de sus atribuciones en términos de eficiencia, eficacia, racionalidad, austeridad y transparencia.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"225 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132184640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Impacto en la ética de las empresas","authors":"Marlene Lozano Romero, Dirce Alethia García García","doi":"10.25009/hccs.v0i10.7","DOIUrl":"https://doi.org/10.25009/hccs.v0i10.7","url":null,"abstract":"  RESUMEN Se desea emitir una opinión basada en el impacto que tiene la ética en las empresas. Y en el papel que juega en el actuar de cada día. La ética profesional que deben tener aquellos que desempeñan cualquier función en un ente económico. Y el impacto que puede ocasionar la falta de ética en el ámbito empresarial. Se emplea un procedimiento de metodología cualitativa; basándose en los aspectos observables que se presentan en el entorno empresarial; haciendo énfasis en el desempeño que realiza el profesional al momento de realizar su trabajo. Y la manera en la que debe manejarse la administración de cualquier empresa para la toma de decisiones, las cuales, deben ser las más idóneas para tener finanzas sanas. Así mismo, un procedimiento de metodología descriptiva en la cual se puntualizan las características que existen en ciertas áreas económicas de la población; a fin de poder conocer los puntos de riesgo o aquellas acciones que generan problemas por falta de ética en el ámbito económico. Se analizaron diferentes áreas económicas del sector empresarial, los puntos de mayor preocupación a causa de factores ocasionados por falta de ética. Y sugerencias del como poder mejorar la situación que se está presentando en cada área económica.  ABSTRACT It is desired to issue an opinion based on the impact that ethics has on companies. And in the role he plays in the daily actions. The professional ethics that should have those who perform any function in an economic entity. And the impact that the lack of ethics in the business world can cause. A qualitative methodology procedure is used; based on the observable aspects that appear in the business environment; emphasizing the performance performed by the professional at the time of performing their work. And the way in which the management of any company should be managed for making decisions, which should be the most suitable to have healthy finances. Likewise, a descriptive methodology procedure in which the characteristics that exist in certain economic areas of the population are specified; In order to know the risk points or those actions that generate problems due to lack of ethics in the economic field. Different economic areas of the business sector were analyzed, the points of greatest concern due to factors caused by lack of ethics. And suggestions of how to improve the situation that is occurring in each economic area. KEYWORDS: Ethics; Company; Impact; Trust; Values.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126845467","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"¿Educación previa sobre ética fiscal influye para estudiar contaduría pública?","authors":"J. P. P. Robledo, M. G. Moreno, Hallier Lauro Moreno Rodríguez","doi":"10.25009/hccs.v0i10.8","DOIUrl":"https://doi.org/10.25009/hccs.v0i10.8","url":null,"abstract":"  RESUMEN El objetivo del presente fue determinar si previo al ingreso a la Licenciatura en Contaduría Pública los estudiantes recibieron capacitación sobre temas relacionados con la ética fiscal, la cual en algunas ocasiones es llamada civismo fiscal, cultura fiscal o contributiva y ello influyó en la decisión de elegirla. El enfoque utilizado fue el cuantitativo, la muestra del estudio fue no probabilística, por conveniencia o intencional, seleccionando directamente a los estudiantes de dicha licenciatura de la Sede Zacapoaxtla del Complejo Regional Nororiental de la Benemérita Universidad Autónoma de Puebla, generación 2018. Se encuestaron a 25 de los 28 estudiantes inscritos, sus edades oscilan entre los 18 y 22 años, el promedio es de 19 años, la mayor parte de los encuestados son mujeres. Solo el 28% de los encuestados recibió capacitación previa al ingreso a la Licenciatura en los temas, al 88% les llama la atención algunos de ellos relacionados, sobresaliendo la ética fiscal, el 84% respondió que para tomar la decisión de incorporaste a cursar la Licenciatura en Contaduría Pública, los temas relacionados, no influyeron en la misma, lo anterior basado en la falta de mayor difusión de los programas nacionales para generar en los estudiantes a través de la educación formal en los diversos niveles educativos, y de las acciones o estrategias para generar una cultura contributiva, un civismo o una ética fiscal. Para solventar lo anterior se propone ampliación de la cobertura territorial de dichos programas y sus acciones o estrategias. El haber tenido o no, capacitación o preparación sobre los temas, no influye en la decisión de incorporarse a la Licenciatura en Contaduría Pública. Por el contrario, lo que influye para tal decisión, es el interés que tienen sobre estos temas, de los cuales el principal es la ética fiscal. ABSTRACT The objective of document is determine if previous to entering the Bachelor of Public Accounting the students received a training on issues related to tax ethics, which is called tax civism, tax culture or contributory and this influenced the decision to choose this subject. The approach used was the quantitative and sample of study was non-probabilistic, for convenience intentional, selecting directly the bachelor students of Zacapoaxtla from North-East Regional Complex of the Benemérita Autonomous University of Puebla, generation 2018. 25 of the 28 students enrolled were surveyed, their ages range from 18 to 22 years, the average is 19 years, most of the respondents are women. Only 28% of respondents received training prior to entering the Bachelor's degree in subjects, 88% pay their attention in some of them related, one of them is tax ethics, 84% answered that to make a decision in order to to join the course Bachelor in Public Accounting, the related topics, did not influence in the same way, the previous is based on the lack of a good diffusion of the national programs to generate in the students through the for","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127005967","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Educación y capacitación financiera para lograr la inclusión financiera","authors":"José Cruz Morales Carpinteyro, María del Socorro Enriqueta López Moreno, José Luis Hugo Díaz Biffano, María José Lizet Huerta Ximil","doi":"10.25009/hccs.v0i18.63","DOIUrl":"https://doi.org/10.25009/hccs.v0i18.63","url":null,"abstract":"The need for financial inclusion in countries made up of people and households that have low incomes and that represent an important part of the population and the economies arises naturally due to the limited access to information sources and the inefficiency that the institutions of the financial systems maintain on the positive impact that allows reducing the inequality gap between the different sectors of society. On the other hand, the connection and access to financial market resources provides the opportunity to analyze the progress and possible challenges regarding access to the issue of financial inclusion. This work carries out a mixed, descriptive and correlational investigation, applying a questionnaire of 42 multiple choice items to a convenience sample of 100 users of financial services during May and June 2022, analyzing the variables: Planning, financial education, products and financial services, which to identify the degree of education, financial culture as well as the causes of financial exclusion so marked in Puebla. The data is processed with excel. Only some financial services of first-tier banking are known, options and investment management are unknown, banking is distrusted and the main source of resources are family and friends.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"526 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116706089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Análisis situacional de egresados de contaduría pública, campus Libres BUAP","authors":"Alicia Hernández Ojeda, Anita Ortigoza Hernández, Ana María Reyes Arellano, José Juan Salazar Arriaga","doi":"10.25009/hccs.v0i15.44","DOIUrl":"https://doi.org/10.25009/hccs.v0i15.44","url":null,"abstract":"The objective of the research is to carry out a diagnosis on the employment, professional and entrepreneurial situation of the graduates of the Public Accounting degree from Libres Campus of the Benemérita Universidad Autónoma de Puebla (BUAP) as a tool for feedback and improvement of substantive activities of the educational program. To collect the information, a questionnaire was designed based on the instrument of the Asociación Nacional de Universidades e Instituciones de Educación Superior (ANUIES), and to measure the entrepreneurial profile of the graduate, the survey applied by the Global Entrepreneurship Monitor (GEM) to the adult population. It is an exploratory, descriptive and inferential research design. The main results were: 86% make up the index graduates degree, 22% attended postgraduate studies. Regarding their employment situation, 91% of them currently work in medium and large companies, 83% work in the permanent contract modality. 64% commented that there is congruence between their work activity and their professional training. There is 100% of graduates are satisfied with the Institution and 65% with the Educational Program. 51% have at least once been an entrepreneur since they graduated and currently 36% are entrepreneurs. Among the expressed needs are the expansion and updating of technical knowledge and professional practices, management of specialized software and promoting interest in knowing the relevant information of the accounting discipline. As a proposal derived from this study, it is proposed to meet the needs of expanding technical knowledge and professional practices, reinforcing the management of specialized software and promoting interest in knowing the current and relevant information of the accounting discipline.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"193 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122790958","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Utopía y realidad de turismo municipal en el estado de Nayarit","authors":"Julio Alonso Iglesias, Coral Abisenia Carlos Ulloa","doi":"10.25009/hccs.v0i18.62","DOIUrl":"https://doi.org/10.25009/hccs.v0i18.62","url":null,"abstract":"This research seeks to analyze what is the tourist reality of the state of Nayarit and of each of the municipalities that make it up and in turn wants to know if municipal tourism is practiced correctly in the state. The main objective is to know the current state of tourist activity in the most important municipalities of said state to develop municipal tourism. A detailed investigation was carried out where various sources of consultation were used as a methodology, in which the use of the platform of the Institute of transparency and access to public information of the state of Nayarit stands out, and in turn a questionnaire was applied to the municipal tourism addresses. of said place. The information was processed and as a result it was obtained that in the state of Nayarit, municipal tourism has only been developed on the southern coast of the state, this is due to the polarization of tourism by the government and investors who have only focused on develop the Riviera Nayarit brand mainly in the municipality of Bahía de Banderas and in turn leaving aside the other municipalities of the state. As main findings it is obtained that in the state of Nayarit municipal tourism is not practiced correctly since there is a municipal administration focused on an optimal issue for tourism development, nor a plan on real development and no coordination against the different directions of the city council, to achieve advances in the matter of tourism; and the various municipalities do not have the trained personnel to direct the tourism directorates since they have little knowledge in tourism to prepare a good municipal tourism development plan.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125485697","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Innovación en las empresas apoyada en las redes conocimiento","authors":"María Antonieta Monserrat Vera Muñoz, Rafaela Martínez Méndez, José Gerardo Serafín Vera Muñoz, María Brenda Sánchez Flores","doi":"10.25009/hccs.v0i16.50","DOIUrl":"https://doi.org/10.25009/hccs.v0i16.50","url":null,"abstract":"Innovation is essential in companies, for their permanence in the market, so the objective of the work is to identify the presence of innovation in MSMEs, the type of innovation that has been carried out in them and the participation of knowledge networks as support in business innovation, as well as the significant relationship between innovation and knowledge networks. The theoretical-conceptual construction integrates various approaches derived from analytical frameworks such as knowledge and innovation networks. Methodologically it is approached qualitatively, to analyze specific processes that identify the type of innovation, adopted by companies and when innovation is the result of the relationships that arise between the different actors that participate in a knowledge network. The results are presented quantitatively and qualitatively. The sample is integrated at convenience by 258 Mexican MSMEs, in which a questionnaire of 26questions was applied; in the period June 2020 to February 2021. The results show the relationship of innovation with knowledge networks and how the latter have supported innovation and what benefits it has brought to companies, for their permanence in the market. Finally we mention that the types of innovation identified are: in the product, in the service, in the process, in the market and organizational innovation. Having as a limitation to focus solely on innovation for the permanence in the market of companies.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"129 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133359187","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"La gestión municipal, su importancia en la rendición de cuentas","authors":"Rosa María Solís Salazar, Guadalupe Inés Solís Salazar, Amanda Nieves Alcalá Osorio, Victor Hugo Aguilar Hernández","doi":"10.25009/hccs.v0i17.56","DOIUrl":"https://doi.org/10.25009/hccs.v0i17.56","url":null,"abstract":"In order to achieve adequate accountability, Municipal Management must recognize Administrative Science, which provides an orderly and synchronous approach to a series of activities aimed at strengthening its performance, through administrative tools, such as planning, organization, management and control activities. This strengthens the set of actions to be carried out by municipal administrations in order to meet the objectives set out in the work plans and programmers. Using the theoretical method in this research whose purpose is the scientific production based on the collection of documentary information that allows us to analyze the concept of municipal management and its application in the administrative processes of municipal entities in our country, this study led us to know the means of control that municipal administrations must observe, verifying organizational structure and job profiles. The results found show that although there are means of control, profiles with minimum requirements have not been established to ensure adequate management for the accountability of the public body. It is therefore important to analyze the duties and powers of the managers involved in management and accountability.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129753352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Trabajo decente y crecimiento económico ante el covid-19 en microempresas familiares poblanas","authors":"María Antonieta Monserrat Vera Muñoz, José Gerardo Serafín Vera Muñoz, Rafaela Martínez Méndez, Gabriel Márquez Jiménez","doi":"10.25009/hccs.v0i18.66","DOIUrl":"https://doi.org/10.25009/hccs.v0i18.66","url":null,"abstract":"Los Objetivos de Desarrollo Sustentable (ODS), están lógicamente entrelazados buscando en mejorar la calidad de vida de las personas en toda la extensión que esto conlleva, en particular el objetivo 8 que versa sobre el trabajo decente y el crecimiento económico se ha complicado el poder cumplirlo y mucho ha contribuido a ello la pandemia por COVID-19 que llegó a México en febrero de 2020 y hasta el 2022 sigue presente. El logro del referido objetivo se refleja por el comportamiento del Producto Interno Bruto (PIB) y en la tasa de desocupación; en alusión a estos últimos 2 puntos las microempresas familiares tienen una importante presencia en la economía mexicana y por ende en la contribución al PIB y a las fuentes de empleo. Por lo que el objetivo general del trabajo es: identificar la existencia de la contribución de las microempresas familiares al objetivo 8 trabajo decente y crecimiento económico y qué afectaciones han tenido por la pandemia COVID-19. Metodológicamente se aborda cualitativamente, para analizar el contenido del referido objetivo 8, considerando sus 2 importantes elementos el trabajo decente y el crecimiento económico. Los resultados se presentan prioritariamente de forma cualitativa con un apoyo cuantitativo; la muestra está integrada a conveniencia por 90 microempresas familiares poblanas, en las que se aplicó un cuestionario de 28 preguntas; en los periodos de julio 2020 a junio 2021 y una ampliación de la aplicación del instrumento de abril a junio 2022. Los resultados muestran la contribución de las microempresas familiares al crecimiento económico y al trabajo decente. Como hallazgo se identificó la permanencia de su contribución con el objetivo 8 a pesar de la pandemia. Teniendo como limitación el haber trabajado únicamente a una muestra de microempresas familiares poblanas.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122304993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}