Contabilidad y Negocios最新文献

{"title":"Contabilidad de cobertura: ¿formalidad para evitar asimetrías o principio de correlación?","authors":"Leopoldo A. Sánchez Castaños","doi":"10.18800/contabilidad.201902.001","DOIUrl":"https://doi.org/10.18800/contabilidad.201902.001","url":null,"abstract":"","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76536010","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 de la aplicación de Normas y Principios Contables en la determinación de la razonabilidad de los estados financieros de la Asociación Educativa Adventista Nor Oriental","authors":"Manuel Amasifuen Reategui","doi":"10.18800/contabilidad.201902.008","DOIUrl":"https://doi.org/10.18800/contabilidad.201902.008","url":null,"abstract":"","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67737679","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":"Efecto del cambio de la firma de auditoría en la gestión de resultados de las compañías abiertas brasileñas","authors":"Paulo Roberto da Cunha, Maurício Leite, Vânia Regina Moras","doi":"10.18800/contabilidad.201902.004","DOIUrl":"https://doi.org/10.18800/contabilidad.201902.004","url":null,"abstract":"","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83417322","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":"Competitividad y dividendos: Un análisis de la distribución de dividendos y competitividad de empresas del sector siderúrgico y metalúrgico brasileño","authors":"Victor Hugo Teodoro Ferreira de Sousa, Dannie Delanoy Carr Quirós, Luciano Ferreira Carvalho, Kárem Cristina de Sousa Ribeiro","doi":"10.18800/contabilidad.201901.007","DOIUrl":"https://doi.org/10.18800/contabilidad.201901.007","url":null,"abstract":"","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67737724","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":"Dificultades en la medición de los activos biológicos en Colombia","authors":"Nydia Marcela Reyes Maldonado, F. C. García, C. Moreno","doi":"10.18800/CONTABILIDAD.201802.002","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201802.002","url":null,"abstract":"Agriculture is one of the most important sectors for Colombian economy. However, its accounting management has represented some difficulties, especially at the moment of measuring the biological assets by the International Financial Reporting Standards (IFRS). In fact, thirty-six consultants of agricultural financial information were interviewed, in order to know their perception of the difficulties at the moment applying the costs model and the fair value model when measuring the biological assets. The results show the lack of reliable information for measuring the biological assets due to factors, such us the impossibility of quantifying the biological transformation of the assets on every stage of productiveness; they also show, the lack of rates of reference on each moment of the measurement, the difficulty for estimating the future income expected for the harvest, and the low interest of the farmers in on financially managing their exploitations and not considering the specific characteristics of each agricultural activity.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41434095","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":"Un análisis de los estudios acerca de las memorias de sostenibilidad en Latinoamérica","authors":"Yully Marcela Sepúlveda Alzate, Gloria Milena Valero Zapata, M. Gómez","doi":"10.18800/CONTABILIDAD.201802.004","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201802.004","url":null,"abstract":"The purpose of this document is initially related to the identification of academic publications on sustainability reports, in particular those that link the referents of the Global Reporting Initiative [GRI] and which are intended to study business contexts in Latin America, for later Characterize the publications found. For this purpose, 18 articles published between 2006 and 2016 were collected in the databases of EBSCO, JSTOR and ScienceDirect. The research developed is quantitative and qualitative with a descriptive approach, firstly, quantitative because it makes use of bibliometric techniques that allow to determine where the literature focuses in this field and, qualitatively because it is based on a review of content analysis. The results indicate that most of the studies have focused on evaluating the use of sustainability reports as a management reporting tool, mainly considering the number of indicators, the model chosen or adapted and the periodicity and depth of the information.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43897596","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":"Elementos para la valoración integral de proyectos de emprendimiento social. Una herramienta para la formación de emprendedores","authors":"José Carlos Vázquez Parra","doi":"10.18800/CONTABILIDAD.201802.008","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201802.008","url":null,"abstract":"espanolCuando se alude a la formacion de emprendedores, se suele pensar de manera casi automatica en cuestiones relacionadas con las ciencias administrativas o las escuelas de negocios; sin embargo, el emprendimiento tiene ciertas variables con objetivos mucho mas amplios y con un enfoque primordialmente social. El emprendimiento social es el desarrollo de un proyecto innovador con el que se busca solventar o contribuir a un problema social, como puede ser la pobreza, la desigualdad o el desempleo, a partir de un modelo de negocio de caracter inclusivo. El presente articulo propone, a partir de un analisis de contenidos de textos academicos del area, la necesidad de considerar cinco elementos (normatividad, profesionalismo, inclusion, valor compartido y sustentabilidad) para la valoracion integral de los proyectos de emprendimiento social. Se concluye que estos pueden ser una excelente herramienta que pueda guiar la formacion y las decisiones de los futuros emprendedores sociales al abrir la necesidad de incluir factores que usualmente no se consideran en la formacion de emprendedores tradicionales. portuguesQuando falamos de formacao de empreendedores, geralmente pensamos quase automaticamente em questoes relacionadas a ciencias administrativas ou escolas de negocios, no entanto, o empreendedorismo tem certas variaveis com objetivos muito mais amplos, com um foco principalmente social. Empreendedorismo social e o desenvolvimento de um projeto inovador que busca resolver ou contribuir para um problema social, como pobreza, desigualdade ou desemprego, baseado em um modelo de negocios inclusivo. Este artigo propoe a necessidade de considerar cinco elementos (normatividade, profissionalismo, inclusao, valor compartilhado e sustentabilidade) para a avaliacao integral dos projetos de empreendedorismo social, considerando que estes podem ser uma excelente ferramenta que pode orientar o treinamento e a tomada de decisao. futuros empreendedores sociais, abrindo a necessidade de considerar fatores que normalmente nao sao considerados na formacao de empreendedores tradicionais. EnglishWhen we talk about training entrepreneurs, we usually think almost automatically about issues related to administrative sciences or business schools, however, entrepreneurship has certain variables with much broader objectives, with a primarily social focus. Social entrepreneurship is the development of an innovative project that seeks to solve or contribute to a social problem, such as poverty, inequality or unemployment, based on an inclusive business model. This article proposes the need to consider five elements (normativity, professionalism, inclusion, shared value and sustainability) for the integral assessment of social entrepreneurship projects, considering that these can be an excellent tool that can guide training and decision-making of future social entrepreneurs, by opening the need to consider factors that are usually not considered in the training of traditional","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46434840","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 de la composición de los costos y gastos en diferentes continentes","authors":"Thayse Moraes Elias, Eduardo Augusto Borgert, Altair Borgert, Rogério João Lunkes","doi":"10.18800/CONTABILIDAD.201802.003","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201802.003","url":null,"abstract":"This paper analyzes the composition of cost and selling, general and administrative (SG&A) expenses for the companies listed in the Basic Industry section of NYSE. The method consists on examining the notes from these companies in the year of 2015, in order to identify the elements of cost mentioned in inventories, costs of goods sold (COGS) and SG&A, as well as the frequency of which they are presented. In the data we analyzed, we found that materials and direct labor are the elements most frequently presented by companies on inventories and COGS, while the personnel expenses are the most common element on SG&A. In addition, the most commonly used inventory valuation method for the companies studied is the First in First Out (FIFO). The results provide evidence of divergence between the elements of inventory and COGS on these companies, which may indicate inconsistency in the measurement, classification or presentation of the information. Based on the results, we conclude that the concomitant use of COGS and SG&A information of companies from different continents may affect the development of comparative studies, mainly those dealing with evidence of phenomena in a worldwide scale, such as cost behavior, for example.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47838211","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":"El futuro contable en las empresas de seguros: la Norma Internacional de Información Financiera 17 - Contratos de Seguros","authors":"J. H. Luna","doi":"10.18800/CONTABILIDAD.201802.001","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201802.001","url":null,"abstract":"The insurance industry has relevance in the world economy. After the financial crisis that was experienced globally, insurers are reorganizing their business strategies to obtain the greatest benefit from the benefits of economic recovery. With its approval in May 2017, IFRS 17 incorporates unprecedented changes in the accounting for insurance contracts and reinsurance contracts (holders and issuers), which form and what should be taken into account at the time of preparation and preparation of the financial statements. The objective of this research work is to expose several points of view of authors, by reviewing the approach that has been unified by the IASB for the correct application of this international regulation. The methodology applied in this work has been documentary research, important to determine that the regulations will cause a radical change. This has been done with the purpose of increasing the compatibility between the countries where this accounting framework is applied, regardless of whether the entity is regulated as an insurer or that a contract has characteristics that resemble insurance or reinsurance contracts.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47921956","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":"Importancia de las competencias directivas desde la percepción de los empresarios arequipeños","authors":"L. Cáceres, W. A. Gallegos","doi":"10.18800/CONTABILIDAD.201802.007","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201802.007","url":null,"abstract":"espanolEsta investigacion tiene como objetivo determinar cual es la percepcion de los empresarios arequipenos con respecto a la importancia que asignan a las competencias directivas segun el modelo empresarial antropologico planteado por Juan Antonio Perez Lopez (1993). Para la recoleccion de datos, se utilizo un cuestionario disenado por profesores del IESE Business School (Espana), que fue adaptado para la investigacion con adecuados indices de validez y confiabilidad, y aplicado individualmente a los directivos de 70 empresas de 3 rubros diferentes. Entre los hallazgos, se observo que las competencias directivas mas valoradas fueron honestidad, orientacion al cliente, autocontrol, coaching, vision de negocio, autoconocimiento, concentracion, trabajo en equipo, gestion de recursos, gestion del tiempo, networking, delegacion, equidad, autocritica y aprendizaje personal. EnglishThis research aims to determine which is the perception of Arequipenian managers about the importance assigned to the management skills according to the anthropological model proposed by Juan Antonio Perez Lopez (1993). For data collection, a questionnaire was used, designed by professors of the IESE Business School (Spain), which was adapted for the investigation with good levels of validity and reliability, and was applied in an individual way in 70 companies.The main findings were that the most valued management skills, were honesty, customer focus, self-control, coaching, business insight, self-knowledge, concentration, teamwork, resource management, time management, networking, delegation, equity, self-criticism and personal learning. portuguesA seguinte pesquisa teve como objetivo determinar a percepcao dos empresarios da cidade de Arequipa (Peru) respeito da importância que dao as competencias diretivas segundo o modelo empresarial antropologico de Juan Antonio Perez Lopez (1993). Para a recoleicao de dados foi empregado um instrumento feito pela IESE Business School (Espanha), adaptado para o estudo e com niveis suficientes de validez e confiabilidade. O instrumento foi respondido individualmente por diretivos de 70 empresas. Os resultados principais confiram que as competencias diretivas mais valoradas sao honestidade, orientacao ao cliente, autocontrol, coaching, visao de negocio, autoconhecimento, concentracao, trabalho em equipes, gestao de recursos, gestao do tempo, networking, delegacao, equidade, autocritica e aprendizagem personal.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46326729","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}