Revista de Investigación Valor Contable
type: channel
description: ISSN 2410-1052 (versión impresa) ISSN 2413-5860 (versión digital) Valor Contable es una revista científica de contabilidad, publicada anualmente por la Escuela Profesional de Contabilidad, de la Facultad de Ciencias Empresariales, de la Universidad Peruana Unión. Se constituye en un órgano de difusión del conocimiento científico producido por estudiantes, docentes, exalumnos y especialistas, tanto del ámbito nacional como internacional, con la finalidad de contribuir, a través de los resultados de estudios, a resolver problemas del ámbito empresarial, en el contexto de innovación y desarrollo. La revista Valor Contable publica, : artículos originales, artículos teóricos y recensiones sobre libros publicados recientemente.
publisher: Universidad Peruana Unión
language: es
publication name: Revista de Investigación Valor Contable
issn: 2410-1052
copyright: Política propuesta para revistas de acceso abierto Los autores/as que publiquen en esta revista aceptan las siguientes condiciones: Los autores/as conservan los derechos de autor y ceden a la revista el derecho de la primera publicación, con el trabajo registrado con la licencia de atribución de Creative Commons, que permite a terceros utilizar lo publicado siempre que mencionen la autoría del trabajo y a la primera publicación en esta revista. Los autores/as pueden realizar otros acuerdos contractuales independientes y adicionales para la distribución no exclusiva de la versión del artículo publicado en esta revista (p. ej., incluirlo en un repositorio institucional o publicarlo en un libro) siempre que indiquen claramente que el trabajo se publicó por primera vez en esta revista. Se permite y recomienda a los autores/as a publicar su trabajo en Internet (por ejemplo en páginas institucionales o personales) antes y durante el proceso de revisión y publicación, ya que puede conducir a intercambios productivos y a una mayor y más rápida difusión del trabajo publicado (vea The Effect of Open Access)
items: Commerce through Facebook and its impact on tax collection from individuals in the context of the pandemic, Juliaca 2022
items: The Importance of Profitability in Commercial, Industrial, and Service Companies: A Literature Review
items: Purchasing management and financial performance in companies in the city of Monterrey, Nuevo León, México
items: Variation of Liquidity During the COVID-19 Pandemic in Ibero-America Companies: A Literature Review
items: International Code of Ethics for Professional Accountants and Bioethics
items: The ethical identity of the public accountant and the success of the Code of Professional Ethics
items: Over-indebtedness: a theoretical approach in times of pandemic
items: Tax culture and compliance with tax obligations under the new single simplified regime
items: Financial education and entrepreneurship development in higher education students
items: Content validity of an instrument for measuring the effectiveness of information systems
items: University social responsibility and professional performance: perception of accounting and administration graduates
items: Autopoietic system: Accounting design for the financial information of small and micro entities
items: Relación del apalancamiento y rentabilidad: Caso empresas industriales
items: El operador de servicios electrónicos en el actual proceso de digitalización: su repercusión en los contribuyentes
items: La revolución digital de la contabilidad por efectos de la crisis del COVID-19 en el Perú
items: Préstamo colectivo y mejoramiento de condiciones de vida, en socios del portafolio de micro finanzas
items: Implementación del impuesto a la riqueza: análisis crítico desde la perspectiva tributaria
items: Análisis de la liquidez y solvencia: su repercusión sobre la Gestión Financiera, caso Compañía Minera La Poderosa y Subsidiaria
items: El régimen tributario minero y la recaudación tributaria: un análisis del sector minero en el marco de la crisis económica
items: Sustainable financial strategies applied to business risk situations: a literature review
items: Influence of liquidity on financial profitability: The case of the Goodyear S.A. Company
items: Profitability as a tool for decision making: empirical analysis in an industrial company
items: Defaulting: motivating factors for financial managers, in the context of COVID-19
items: Financial leasing and profitability in the company OR Maquinarias S.A.C.
items: Financial management and liquidity in the company Nosa Contractors Generales SRL
items: Third Category Income Tax Eligibility Requirements and Restriction on Deduction of Expenses
items: Financial profitability and current liquidity of the companies of the industrial sector that quote in the Stock exchange of Lima, 2011- 2014 Lima, Peru
items: Perception of the faculty of taxation of the tributary administration and his relation with the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Ties, Lima, 2016
items: El Internal control: An analytical study of the accounting processes in the application center Products Unión de la Universidad Peruana Unión
items: Account management for charging and his effects in the liquidity in the faculty of a particular university, Lima, period 2010-2015

Commerce through Facebook and its impact on tax collection from individuals in the context of the pandemic, Juliaca 2022
type: item
description: The present research work seeks to determine how social commerce through Facebook affects the collection of taxes from natural persons in the context of the pandemic in the city of Juliaca. It was considered a quantitative-correlational approach research, with a non-experimental design. - cross-sectional analysis, the instrument used was a survey for data collection, a sample of 142 natural people who use Facebook to market their products and/or services was considered, the results collected were processed in the SPSS V.22 software where it was developed the correlation analysis, according to the chi square test between the variables Social Commerce and Tax Collection. The result establishes a significant relationship in which it is concluded that social commerce through Facebook affects the collection of taxes from natural persons in the context of the pandemic, Juliaca 2022.
subject: Artículos
  topic: section
subject: Social commerce
  topic: keywords
subject: Facebook
  topic: keywords
subject: Income tax
  topic: keywords
subject: IGV
  topic: keywords
subject: Means of payment
  topic: keywords
subject: Purchase motivation
  topic: keywords
creator: José Luis Cconza Arpi
creator: Juan Daniel Mendoza Quispe
creator: Roberto Nina Chara Roberto
creator: Víctor Yujra Sucaticona
rights: Copyright (c) 2025 Revista de Investigación Valor Contable https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-05-14
publication date: 2025-05-14
starting page: 26
ending page: 35
doi: 10.17162/rvc.v10i1.2097

The Importance of Profitability in Commercial, Industrial, and Service Companies: A Literature Review
type: item
description: Profitability enables companies to stay competitive in the market. If financial and economic profitability are not well-established, the growth of an entity may decline. The objective of this research was to evaluate the importance of profitability in service, commercial, and industrial companies. Through a literature review using documentary analysis as a technique, 17 scientific studies (14 theses and 3 articles) were selected from Scopus, Scielo, and Google Scholar. It was found that studies on profitability with a financial focus (65%) predominate over those with an economic focus (35%). Additionally, the most studied sector was services, followed by commercial and industrial. Profitability is essential for companies in decision-making, maximizing profits, and achieving financial and economic growth and sustainability.
subject: Artículos
  topic: section
subject: Profitability
  topic: keywords
subject: ROA
  topic: keywords
subject: ROE
  topic: keywords
creator: Mario Aaron Clemente Caso Risco
creator: Jhomira Nail Vasquez Gil
creator: Carlos Alberto Vásquez Villanueva
rights: Copyright (c) 2025 Revista de Investigación Valor Contable https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2023-06-20
publication date: 2023-06-20
starting page: 18
ending page: 25
doi: 10.17162/rvc.v10i1.2094

Purchasing management and financial performance in companies in the city of Monterrey, Nuevo León, México
type: item
description: The objective of the study was to evaluate purchasing management as a predictor of self-perceived financial performance by purchasing managers of companies in Monterrey, Nuevo León, Mexico. The approach was quantitative, cross-sectional, descriptive, and predictive, while the sampling was non-probabilistic by convenience. The population consisted of 200 individuals, from which 88 sub-jects were selected as a sample (44% of the population), with an average age of 43.2 years, mostly men (54.5%). Simple linear regression was used as a statistical technique. The results found that the independent variable, purchasing management, explained 77.2% of the variance in financial performance, the dependent variable, allowing the identification of a significant and positive linear influence. Therefore, the level of purchasing management is an important and significant predictor of financial performance. In conclusion, the evaluated companies have developed good purchasing management in all related processes, which impacts their financial performance. In other words, when a company improves its purchasing management, its financial performance will also improve.
subject: Artículos
  topic: section
subject: Purchasing management
  topic: keywords
subject: Financial performance
  topic: keywords
subject: Purchasing department
  topic: keywords
creator: Vilson Edrey Muñoz Campos
creator: Pedro Gonzales Urbina
creator: Manuel Muñoz Palomeque
rights: Copyright (c) 2025 Revista de Investigación Valor Contable https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2023-05-19
publication date: 2023-05-19
starting page: 10
ending page: 17
doi: 10.17162/rvc.v10i1.2093

Variation of Liquidity During the COVID-19 Pandemic in Ibero-America Companies: A Literature Review
type: item
description: A company with insufficient liquidity will face serious challenges. The COVID-19 pandemic altered the financial landscape and challenged business management; therefore, this study aimed to describe the liquidity of Ibero-America companies during this health crisis through a literature review. The research was a bibliographic review. Fourteen scientific studies conducted between 2020 and 2022 were selected and analyzed using documentary analysis. The study of liquidity indices revealed that Ibero-American companies were adversely affected by the health emergency—even those with a positive economic balance—which jeopardized their working capital to meet financial obligations and rendered accounts receivable uncollectible.
subject: Artículos
  topic: section
subject: Liquidity
  topic: keywords
subject: Liquidity indexs
  topic: keywords
subject: Liquidity ratios
  topic: keywords
creator: Johana Consuelo Carrera Villarreal
creator: Nayleha Dina Hinostroza Aldas
creator: Carlos Alberto Vásquez Villanueva
rights: Copyright (c) 2025 Revista de Investigación Valor Contable https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2023-05-01
publication date: 2023-05-01
starting page: 1
ending page: 9
doi: 10.17162/rvc.v10i1.2092

International Code of Ethics for Professional Accountants and Bioethics
type: item
description: Ethics is considered as a moral statement that separates the bad from the good and consists of an action that leads to the happiness and fulfillment of the individual. For its part, the International Federation of Accountants or IFAC for its acronym in English, is responsible for preparing and issuing the Code of Professional Ethics, which serves as a guide of conduct for public accountants around the world, so that they Avoid compromising the image of the profession. However, the only purpose of the code seems to be just to achieve a good image. Bioethics, for its part, is a disciplinary proposal that serves as a bridge between the technical-scientific and the humanistic. In this sense, two cultures incapable of communicating, the technical in accounting and the moral, can build a bridge between them through Bioethics in favor of more humane Accounting.
subject: Artículos
  topic: section
subject: Ethics
  topic: keywords
subject: International Code of Professional Ethics
  topic: keywords
subject: Professional Accountants
  topic: keywords
subject: Bioethics
  topic: keywords
creator: Orlando Avendaño Calderon
rights: Copyright (c) 2025 Revista de Investigación Valor Contable https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-05-14
publication date: 2025-05-14
starting page: 36
ending page: 49
doi: 10.17162/rvc.v10i1.2048

The ethical identity of the public accountant and the success of the Code of Professional Ethics
type: item
description: This bibliographic review article, focuses on the construction of the ethical identity of the public accountant, through the analysis of the points of view of Kant, Nietzsche, Taylor, Habermas, Lehman, Gaffikin and Lindawati. Starting from the construction of the identity of the individual (public accountant), going through the importance of discourse, not as a simple language, but as a reflective form of argumentation. There are some cases of financial scandals that justify the establishment of a Code of Professional Ethics, the success of which is achieved through the adherence (and submission) of public accountants to codes of conduct, which would facilitate the construction of an ethical identity that would make the public accountants will act with strong morale.
subject: Artículos
  topic: section
subject: Ethics
  topic: keywords
subject: morals
  topic: keywords
subject: identity
  topic: keywords
subject: ethical code
  topic: keywords
subject: public accountant
  topic: keywords
creator: Orlando Avendaño Calderon
rights: Copyright (c) 2022 Revista de Investigación Valor Contable
date: 2022-09-20
publication date: 2022-09-20
starting page: 94
ending page: 114
doi: 10.17162/rivc.v9i1.1786

Over-indebtedness: a theoretical approach in times of pandemic
type: item
description: The objective of this review article is to analyze over-indebtedness as a social fact within the context of the COVID 19 pandemic, based on the review of research carried out. Through the advanced search of information in indexed databases such as Scopus, Web of Science, Emerald and Scielo; 24 articles that address over-indebtedness were analyzed, determining that the construct is not yet defined in a standard. However, although indebtedness allows the consumer to satisfy their needs, consumerism and unexpected situations such as that generated by COVID 19 have led both individuals, families, companies and the State to over-indebtedness; Hence, studies show that over-indebtedness is a global problem and the State must generate policies that protect the consumer so as not to reach a state of over-indebtedness.
subject: Artículos
  topic: section
subject: Over-indebtedness
  topic: keywords
subject: financial
  topic: keywords
subject: risk
  topic: keywords
subject: consumer
  topic: keywords
subject: loans
  topic: keywords
creator: Viviana Alvarez Chancasanampa
creator: Hermelinda Alvarez Chancasanampa
creator: Marisol Huamán Espejo
rights: Copyright (c) 2022 Revista de Investigación Valor Contable
date: 2022-09-19
publication date: 2022-09-19
starting page: 84
ending page: 93
doi: 10.17162/rivc.v9i1.1785

Tax culture and compliance with tax obligations under the new single simplified regime
type: item
description: In Peru, the tax culture and tax awareness are well below the expected general level, specifically when tax infractions are incurred, where taxpayers are unaware of their tax obligations. The objective of the study was to determine the relationship between the tax culture and compliance with tax obligations under the new simplified single regime. The non-experimental design research was developed at the correlational level and in a transversal way. The sample population consisted of 90 units subject to the new Simplified Single Regime. To achieve the results, two questionnaires with a total of 29 Likert-type questions were used as instruments to assess the level of the corresponding variables. The results according to the Pearson test, determine that there is a direct and average correlation of .524; therefore, the tax culture is an important factor associated with compliance with tax obligations in legal entities subject to the new Simplified Single Regime, established in the Peruvian tax framework. Therefore, it is necessary that the fiscal, governmental and educational authorities are called to develop policies and activities that improve the level of tax culture in Peru.
subject: Artículos
  topic: section
subject: Information Systems
  topic: keywords
subject: Effectiveness
  topic: keywords
subject: Quality
  topic: keywords
subject: Individual Impact
  topic: keywords
subject: Organizational Impact
  topic: keywords
creator: Kevin Orihuela Samaniego
creator: Jodrell Jafet Lucas Gutierrez Sandoval
rights: Copyright (c) 2022 Revista de Investigación Valor Contable
date: 2022-09-19
publication date: 2022-09-19
starting page: 71
ending page: 83
doi: 10.17162/rivc.v9i1.1784

Financial education and entrepreneurship development in higher education students
type: item
description: The objective of this work was to determine the relationship between financial education and entrepreneurship development in Peruvian higher education students. The methodology structure includes a quantitative approach, applied type, descriptive correlational scope, and non-experimental cross-sectional design. The sample consisted of 300 students from a public institute in San Martín; For data collection, a previously validated questionnaire was applied. The results revealed that the level of financial education in students is high, at 46%; in the same way, the development of entrepreneurship is high at 49%. In conclusion, financial education is highly and significantly related to the development of entrepreneurship (ґ=.878). This indicates that the more financial education a student receives, the higher the level of entrepreneurship manifested both in entrepreneurial attitudes, and development of the entrepreneurial spirit or spirit, manifesting both culture and entrepreneurial well-being in the Peruvian social context.
subject: Artículos
  topic: section
subject: Finance
  topic: keywords
subject: Social Welfare
  topic: keywords
subject: Business
  topic: keywords
subject: Entrepreneurship
  topic: keywords
creator: judith Salas Tuanama
creator: Isidoro Ticlla Mendoza
rights: Copyright (c) 2022 Revista de Investigación Valor Contable
date: 2022-09-16
publication date: 2022-09-16
starting page: 59
ending page: 70
doi: 10.17162/rivc.v9i1.1782

Content validity of an instrument for measuring the effectiveness of information systems
type: item
description: It is expected that the Information System´s (IS) effectiveness in organizations will result in benefits not only organizational but also for the users who operate it. The present research aims to measure the individual and organizational impact that users perceive of IS in SME in Argentina. The proposed adaptation of the instrument was subjected to expert inspection in order to obtain evidence of content validity. The current version consists of 45 items that evaluate each dimension of the selected model: (a) Individual Impact, (b) Organizational Impact, (c) Information Quality and (d) IS Quality. The instrument intends to be applied to users of companies that have IS and that could identify needs for improvement in order to increase the effectiveness of their business and, consequently, benefit the organizational community.
subject: Artículos
  topic: section
subject: Information Systems
  topic: keywords
subject: Effectiveness
  topic: keywords
subject: Quality
  topic: keywords
subject: Individual Impact
  topic: keywords
subject: Organizational Impact
  topic: keywords
creator: Juan Manuel Bournissen
creator: Diego Ezequiel Barriga
creator: Pablo Finis
creator: Cristina Lorena Jones
creator: Marisa Cecilia Tumino
rights: Copyright (c) 2022 Revista de Investigación Valor Contable
date: 2022-09-13
publication date: 2022-09-13
starting page: 38
ending page: 58
doi: 10.17162/rivc.v9i1.1778

University social responsibility and professional performance: perception of accounting and administration graduates
type: item
description: University social responsibility is the object of study from the formative role exercised by study houses in society; Considering that the influence of higher education in promoting the sense of social responsibility in its students is a driver of the development of socially responsible behaviors, the study focuses on knowing the relationship between the perception of university social responsibility and the professional performance of the student. Graduated from the Adventist University of Plata. A scale proposed and developed by the Consortium of Adventist Institutions for Business Careers was applied, which was adapted and applied to a population sample for convenience. The results allow us to infer that the graduates strengthen their sense of responsibility in the course of their work experience, as they perceive the university social responsibility of their alma mater. The work constitutes a contribution to the study that has been developed from different latitudes and its importance lies in understanding the impact of professional training on the degree of assimilation of a socially responsible professional performance.
subject: Artículos
  topic: section
subject: Social responsibility
  topic: keywords
subject: professional performance
  topic: keywords
subject: accountant
  topic: keywords
creator: Marisa Tumino
creator: Ailén Marí
creator: Santiago Castillo
creator: Lucas Spannenberger Cruz Zapata
creator: Matías Lavooy
rights: Copyright (c) 2022 Revista de Investigación Valor Contable
date: 2022-09-08
publication date: 2022-09-08
starting page: 26
ending page: 37
doi: 10.17162/rivc.v9i1.1773

Autopoietic system: Accounting design for the financial information of small and micro entities
type: item
description: La información financiera de las entidades económicas es fundamental para llevar a cabo las operaciones de producción de bienes y servicios, la misma juega un papel esencial en la vida cotidiana de las empresas e instituciones y en la sociedad. En este estudio se da un recorrido investigativo del cómo se pueden desarrollar esquemas viables y factibles para el constructo sistémico autopoiéticos en las ciencias contables. La esencia del escrito lleva consigo una triada con el propósito de visualizar un estudio predictivo que involucra la información financiera, el sistema autopoiético y las entidades económicas. La memoria narrativa tiene una investigación descriptiva de paradigma cualitativo en función a un enfoque fenomenológico hermenéutico crítico, vislumbrando una visión de desarrollo y progreso a la sociedad. La revelación del estudio en función a la información financiera, autopoiesis y micro entidades, la cual referencian al organicismo autopoiético e involucra un enfoque sistémico del operar y actuar científico de las ciencias contables.
subject: Artículos
  topic: section
subject: Third order autopoiesis
  topic: keywords
subject: financial information
  topic: keywords
subject: economic entities and autopoietic organicist
  topic: keywords
creator: José Humberto Quintero Dávila
creator: Enriqueta Mancilla Rendón
rights: Copyright (c) 2022 Revista de Investigación Valor Contable
date: 2022-09-08
publication date: 2022-09-08
starting page: 8
ending page: 25
doi: 10.17162/rivc.v9i1.1772

Relación del apalancamiento y rentabilidad: Caso empresas industriales
type: item
description: The purpose of this study was to determine the degree of relationship between leverage and profitability, in companies in the industrial sector listed on the Lima Stock Exchange (BVL), from 2016-2018. The type of study was quantitative, correlational design, and not experimental. The data obtained were from the annual financial statements of 36 BVL companies, to determine the profitability indicators. No was found significant relationship between financial leverage and profitability indicators. On the other hand, a low and inverse relationship was found; but significant between operating leverage with financial profitability (r = -.366, p <.01) and economic profitability (r = -.358, p <0.01). Leverage combined with financial profitability and economic profitability obtained a moderate and inverse significant relationship, these being -.430 and -.411, respectively with a value of p <0.01. Financial leverage related to profitability was not significant and it was determinated that there consider influential reasons for their performance within the financial structure of these entities. On the other hand, operating and combined leverage obtained a significant indirect relationship so that the operations and processes of these companies did not provide the expected profit return or there was a low sales volume.
subject: Artículos
  topic: section
subject: Financial leverage, economic leverage, combined leverage, financial return, economic return
  topic: keywords
creator: Bryan Steffano López Cornejo
creator: Loida Sarai Medina Hoyos
rights: Copyright (c) 2021 Revista de Investigación Valor Contable
date: 2021-12-01
publication date: 2021-12-01
starting page: 9
ending page: 17
doi: 10.17162/rivc.v8i1.1599

El operador de servicios electrónicos en el actual proceso de digitalización: su repercusión en los contribuyentes
type: item
description: There is currently a controversy between the main taxpayers and the tax administration, which, due to a resolution issued by this entity, requires the hiring of electronic service operators for the validation of electronic receipts. The objective of the study is to identify some of the effects of hiring this private service, as it is a recent problem. The qualitative methodology used corresponds to the documentary analysis; determining after the results obtained that the main taxpayers when hiring the validation service bring with them repercussions such as the unnecessary cost of validation, the possible price agreement between the operators and the quality of the service based on the price.
subject: Artículos
  topic: section
subject: Hiring, obligation, main contributors, repercussions
  topic: keywords
creator: Fredy Ayrton Vargas Cama
creator: Jafeylin Karina Encio Choquechambi
rights: Copyright (c) 2021 Revista de Investigación Valor Contable
date: 2021-12-02
publication date: 2021-12-02
starting page: 75
ending page: 85
doi: 10.17162/rivc.v8i1.1605

La revolución digital de la contabilidad por efectos de la crisis del COVID-19 en el Perú
type: item
description: In a globalized and changing world, there is no better option than to immerse yourself in the knowledge and application of new accounting technologies. Therefore, it has been as convenient and of very interesting to develop this article in the midst of a crisis that is affecting the economy of Peruvian society, orienting itself to the analysis of three fundamental aspects that current accounting encompasses digital application, digital education, and digital government. The objective is to analyze the digital revolution of accounting due to the effects of the COVID-19 crisis in Peru. Under a phenomenological approach, a hermeneutical analysis is carried out based on the bibliographic review of the constructs to analyze the benefits and threats of the digital revolution in which the accounting profession is immersed. It’s concluded that the digital revolution, rapidly expanded by the crisis in Peru, has generated great opportunities and challenges for the development of the accounting profession, companies and the government.
subject: Artículos
  topic: section
subject: Digital revolution, TIC, COVID-19, e-commerce, e-government, e-education
  topic: keywords
creator: Flor de Maria Brigitte Yucra Quispe
creator: Richard Zegarra Estrada
rights: Copyright (c) 2021 Revista de Investigación Valor Contable
date: 2021-12-02
publication date: 2021-12-02
starting page: 61
ending page: 74

Préstamo colectivo y mejoramiento de condiciones de vida, en socios del portafolio de micro finanzas
type: item
description: The present research had the objective: to study how the collective loan has relevance in the improvement of living conditions, in the partners of the microfinance portfolio of the Adventist Agency for Development and Assistance Resources, Cusco HQ, 2020. The method used It was descriptive correlational, non-experimental design, quantitative approach, with the study population of 664 entrepreneurs and a sample of 244 entrepreneurs, beneficiaries of ADRA's microfinance portfolio; A survey was applied on the collective loan and the improvement of living conditions. As a result of the investigation, it was obtained that X2C = 27.986 is greater than X2Table = 9.49, which indicates that the collective loan significantly influences the improvement of the living conditions of the partners of the microfinance portfolio of the referred agency. According to Spearman's Rho statistical test, a low correlation (ρ = 0.224) is indicated between the research variables.
subject: Artículos
  topic: section
subject: Operating Group lending, living conditions, microfinance
  topic: keywords
creator: Mariluz Pazo Huisa
creator: Marisol Bonifacio Ñahue
rights: Copyright (c) 2021 Revista de Investigación Valor Contable
date: 2021-12-02
publication date: 2021-12-02
starting page: 50
ending page: 60
doi: 10.17162/rivc.v8i1.1603

Implementación del impuesto a la riqueza: análisis crítico desde la perspectiva tributaria
type: item
description: The main objective of this research work is to know from the tax perspective the implications that the implementation of a wealth tax in Peru would entail, through a critical analysis through the knowledge of tax experts. The study is qualitative, descriptive in design, phenomenological in nature. Our sample design is of a non-probabilistic design and is made up of tax specialists. The instrument used was the semi-structured interview. The results indicate that this wealth tax could not be viable in Peru, because it violates tax principles, and taxes assets that previously paid taxes, which would cause double taxation. Furthermore, it would discourage private investment in Peru, mainly because the business system in Peru is quite informal. We conclude that this tax would not have a significant collection in Peru, since it does not have clear parameters or objectives.
subject: Artículos
  topic: section
subject: Wealth tax, tax legislation, tax principles, personal wealth tax
  topic: keywords
creator: Sarai Nicole Torres Patiño
creator: Mariluz Ruth Melendez Bernuy
creator: Kevin Oscar Ponce Galarza
rights: Copyright (c) 2021 Revista de Investigación Valor Contable
date: 2021-12-02
publication date: 2021-12-02
starting page: 41
ending page: 49
doi: 10.17162/rivc.v8i1.1602

Análisis de la liquidez y solvencia: su repercusión sobre la Gestión Financiera, caso Compañía Minera La Poderosa y Subsidiaria
type: item
description: The objective of this study is to determine the degree of repercussion of liquidity and solvency on the Financial Management of the Mining company la Poderosa SA and Subsidiaries, in the periods 2015-2019. Considering that used computer tools with numerical data, and it was carried out under the quantitative-explanatory approach. The design was non-experimental and cross-sectional, because were not manipulated the variables at any time. The population of the statements were made up of financial position and the quarterly statements of comprehensive income for all periods published on the Lima Stock Exchange. For the analysis, the 2015-2019 periods classified 20 study units, through the non-probabilistic - intentional type of sampling selected. The results indicate that the acid test indicator pertaining to liquidity has an impact of 82.5% on the financial management of the Mining company la Poderosa SA and Subsidiaries.
subject: Artículos
  topic: section
subject: Liquidez, solvencia, ratios
  topic: keywords
subject: Liquidity, solvency, ratios
  topic: keywords
creator: Karen Coaquira Jahuira
creator: Edson Xavier Chávez Cuadros
creator: Wolfgang Hassan Jalk Palma
rights: Copyright (c) 2021 Revista de Investigación Valor Contable
date: 2021-12-01
publication date: 2021-12-01
starting page: 34
ending page: 40
doi: 10.17162/rivc.v8i1.1601

El régimen tributario minero y la recaudación tributaria: un análisis del sector minero en el marco de la crisis económica
type: item
description: The purpose of this research is to analyze the behavior of tax collection in the mining sector, a study was carried out of the amounts collected from income tax, general sales tax, mining royalties, special mining tax, special tax on mining and returns corresponding to the five-year period from 2015 to 2020. To this end, a descriptive quantitative research was carried out with a nonexperimental design because the tax collection from this sector was observed and analyzed. The data were obtained from official institutions and a convenience sample was chosen consisting of 48 monthly periods. The results showed that the situation regarding returns and taxes from the 2018 period show a downward trend. It was also found that these companies are covered by tax benefits, being shown in the graphs in which it is observed that even the tax collection of that semester is exceeded. It is concluded that, despite the fact that mining production has been increasing significantly in Peru, this sector does not generate a greater tax contribution as it should. In fact, the mining sector reduced its contribution due to internal and external factors, mainly the economic crisis due to the outbreak and spread of COVID-19
subject: Artículos
  topic: section
subject: Tax collection, mining tax regime, tax refund, mining sector
  topic: keywords
creator: Veroniza Jubitza Aguilar Gonzales
creator: Angie Estefany Morales Bailon
creator: Georgina Elvira Calixtro Ruiz
rights: Copyright (c) 2021 Revista de Investigación Valor Contable
date: 2021-12-01
publication date: 2021-12-01
starting page: 18
ending page: 33
doi: 10.17162/rivc.v8i1.1600

Sustainable financial strategies applied to business risk situations: a literature review
type: item
description: The objective of this study is to analyze the financial strategies applied in situations of business risk, based on the systematic analysis of specialized literature of the last twenty years from indexed data sources. Thirty-one articles were selected according to specific quality criteria. Once analyzed, it was found that the application of financial strategies in risk situations is of the utmost importance, since if the risk is corrected immediately it affects liquidity, otherwise it will directly affect capital. Therefore, risks must be prevented from the financial side according to the type of company; and since they are planning decisions applied in specific situations to improve efficiency and generate value, they must be established in the strategic management as short and long term objectives to achieve market positioning and financial sustainability. In conclusion, it is important to consider that a business risk situation can affect the internal or external part of an organization in different ways if it is not treated in time; thus, long-term strategies are related to investment and profit management, but those applied in the short term are related to the management of working capital and current cash. Therefore, if a risk situation is determined to have a smaller impact, short-term financial strategies should be applied and if there is a possible risk situation with a greater impact, long-term financial strategies established in the planning for the period should be applied.
subject: Artículos
  topic: section
subject: financial strategies
  topic: keywords
subject: business risk
  topic: keywords
subject: risk prevention
  topic: keywords
creator: Adan Marcelo Roca Espinoza
creator: Elias Daniel Montesinos Nina
creator: Gladys Dávila Dávila
rights: Copyright (c) 2020 Revista de Investigación Valor Contable
date: 2020-12-14
publication date: 2020-12-14
starting page: 79
ending page: 90

Influence of liquidity on financial profitability: The case of the Goodyear S.A. Company
type: item
description: The analysis of financial indicators provides information to evaluate the economic stability of a company; this study determines the influence of liquidity on the financial profitability of Goodyear del Peru S. A within the period from 2012 to 2018. Quantitatively, under the multiple regression model, it is explained retrospectively and transversally from a total of 28 financial statements, how the ratios of current ratio, cash ratio and working capital, converge on the ratios of return on investment, financial leverage and net profitability. It was determined that return on investment and financial leverage depend on liquidity; however, although liquidity is related to net profitability, it was not found to be a significant enough factor to be a determining and influential one, since the company's fund is mostly made up of assets required for loans. It is concluded that liquidity is a determining and influential factor for the financial profitability at the level of investment return and leverage of the company, through the use of the method of integration by components and regression, since it allowed for independently delimiting the accuracy of the margin of error for each ratio, which results in a favorable significance.
subject: Artículos
  topic: section
subject: Liquidity
  topic: keywords
subject: leverage
  topic: keywords
subject: performance
  topic: keywords
subject: financial profitability
  topic: keywords
creator: Samira Yaliz Ramirez Huamán
creator: Ivan Moises Maldonado Guardamino
rights: Copyright (c) 2020 Revista de Investigación Valor Contable
date: 2020-12-14
publication date: 2020-12-14
starting page: 65
ending page: 78

Profitability as a tool for decision making: empirical analysis in an industrial company
type: item
description: The purpose of this article is to analyze the profitability of the company Cementos Pacasmayo to determine its importance in the decision making process; the company in mention is recognized in the cement industry of Peru with very significant growing development. The methodology used is descriptive, transversal and with a non-experimental design; based on the analysis of data from the financial statements from 2012 to 2019, collected from the Peruvian Superintendence of the Stock Market. The results show a normal probability distribution for the indicators analyzed. With respect to return on equity (ROE), the results within the period are favorable, besides having a sufficient standard deviation to be an investment choice. As for return on assets (ROA), although low values were found, the results show a low deviation, which could be an incentive for the company to opt for an option for improvement in terms of profitability. It was observed that most of the low data was due to external factors or to decisions that were for the future benefit of the company, such as the construction of a new plant, the issue of shares and projects.
subject: Artículos
  topic: section
subject: ROA
  topic: keywords
subject: ROE
  topic: keywords
subject: profitabiliy
  topic: keywords
subject: financial decisions
  topic: keywords
creator: Claudia Raquel Aguirre Sajami
creator: Cesar Manuel Barona Meza
creator: Gladys Dávila Dávila
rights: Copyright (c) 2020 Revista de Investigación Valor Contable
date: 2020-12-14
publication date: 2020-12-14
starting page: 50
ending page: 64

Defaulting: motivating factors for financial managers, in the context of COVID-19
type: item
description: Within the current context, many companies are going bankrupt due to lack of liquidity; with this in mind, this study describes the motivational factors for defaulting of those with a financial responsible in a particular educational institution of basic education, in the context of COVID-19. Applying the qualitative - exploratory methodology, according to the technique of phenomenology and the structured interview as an instrument, it was possible to determine that among the motivational factors that determine not paying on time or defaulting on commitments assumed and defaulting in the context of the social isolation measures, it was found that the suspension of economic activities, followed by the debts in the bank, the salary reduction, the imposed sanitary measures, the health problems and the labor instability. Factors that have generated a very peculiar collection situation that has affected the liquidity of the institution, a situation which is representative of similar entities due to the current context that educational service companies are going through.
subject: Artículos
  topic: section
subject: Defaulting
  topic: keywords
subject: liquidity
  topic: keywords
subject: COVID-19
  topic: keywords
subject: finance
  topic: keywords
creator: Sara Espinoza Sánchez
creator: Wìlber Aquino Condori
creator: Obdulia Lima Huamaní
creator: Ruth Villafuerte Alcántara
creator: Jorge Sánchez Garcés
creator: Karen Mamani Monrroy
rights: Copyright (c) 2020 Revista de Investigación Valor Contable
date: 2020-12-14
publication date: 2020-12-14
starting page: 37
ending page: 49

Financial leasing and profitability in the company OR Maquinarias S.A.C.
type: item
description: Financial leasing is a means of financing by which an asset can be acquired in the medium and long term; based on this, the present study focuses on determining to what extent financial leasing influences the profitability of OR Maquinarias S.A.C., La Molina - Lima, in the period 2015-2017. Regarding the type of methodological design, this study uses an explanatory level, non-experimental design based on a cross-section. The results show that the financial lease, determined by the level of indebtedness, capital structure, debt term, interest coverage, management of fixed assets, current liquidity and cash liquidity; have an 86.3% positive effect on the financial profitability, and 85.6% on the economic profitability; confirming that the stability of indebtedness allows for generating investment that is translated into obtaining profits reflected in the obtained profitability.
subject: Artículos
  topic: section
subject: Financial leasing
  topic: keywords
subject: profitability
  topic: keywords
subject: debt
  topic: keywords
subject: asset acquisition and liquidity
  topic: keywords
creator: Carla Greta Santos Gonzáles
creator: Zarai Ruth Castro Siguayro
rights: Copyright (c) 2020 Revista de Investigación Valor Contable
date: 2020-12-14
publication date: 2020-12-14
starting page: 28
ending page: 36

Financial management and liquidity in the company Nosa Contractors Generales SRL
type: item
description: Properly managing a company’s finances requires the adoption of new principles by finance professionals who can learn and develop new management techniques to determine their implications in the financial field; hence the study aims to determine to what extent financial management influences the liquidity of the company Nosa Contratistas Generales SRL during the period of 2013 - 2017. Through the type of transactional, descriptive explanatory study, the measurement was made, by means of ratios and/or financial indicators; under the statistical method of linear regression, it was determined that the dimensions of performance and efficiency explain 77.6% of the variability of the current ratio through the indicators of growth potential, sales growth, share of sales expenses and share of administrative expenses. With respect to working capital, the performance, efficiency and debt dimensions explain 84.2% of the variability in this ratio through the indicators of sales growth, share of sales expenses, total debt and financial autonomy. Consequently, financial management significantly influences the liquidity of the company under study.
subject: Artículos
  topic: section
subject: Financial management
  topic: keywords
subject: liquidity
  topic: keywords
subject: performance
  topic: keywords
subject: efficiency
  topic: keywords
subject: debt
  topic: keywords
subject: current ratio
  topic: keywords
subject: working capital
  topic: keywords
creator: Lucio Isai Aranda Quispe
creator: Davys Samuel Canaza Ordoñez
creator: Samuel Paredes Monzoy
rights: Copyright (c) 2020 Revista de Investigación Valor Contable
date: 2020-12-14
publication date: 2020-12-14
starting page: 19
ending page: 27

Third Category Income Tax Eligibility Requirements and Restriction on Deduction of Expenses
type: item
description: Considering that in Peru industrial, commercial and service companies are left wondering which expenses incurred are or are not deductible for the determination of income tax, by the interpretation of each officer of the SUNAT auditing entity; the present study determines whether the eligibility requirements of third category income tax have any influence on the restriction for the deduction of expenses in the industrial sector. Under an explanatory level quantitative methodology with a non-experimental design, it was determined that there is a significant relationship between the variables, indicating that the higher the knowledge and compliance with the eligibility requirements of the third category income tax, the more precise the results regarding the tax restriction for the deduction of expenses.
subject: Artículos
  topic: section
subject: eligibility
  topic: keywords
subject: income tax
  topic: keywords
subject: restrictions
  topic: keywords
subject: expense deduction
  topic: keywords
creator: Belen Mariagenesis Ramos Aguilar
creator: Keyla Angela Tumpay Ríos
creator: Sinforiano Martinez Huisa
rights: Copyright (c) 2020 Revista de Investigación Valor Contable
date: 2020-12-14
publication date: 2020-12-14
starting page: 9
ending page: 18
doi: 10.17162/rivc.v7i1.1390

Financial profitability and current liquidity of the companies of the industrial sector that quote in the Stock exchange of Lima, 2011- 2014 Lima, Peru
type: item
description: The aim of this investigation is to determine the relationship between financial profitability and current liquidity of the companies of the industrial sector that quote in the Stock exchange of Lima, periods, 2011-2014. It is a study correlational not experimentally of the retrospective design. The population sample is composed of 29 companies in the industrial sector. The descriptive analysis had the following results: 1) the sector has experienced a trend of decrease as for the level of financial profitability, of a high level (48 %) in 2013, towards a low level (41 %) in 2014; 2) the current liquidity also experiences a caída: in 2011 it reached a high level (34 %) and in 2014 a low level (45 %), 3) nowadays the empress are in an average level of financial profitability and current liquidity. According to the contrastación of hypothesis a coefficient of correlation obtained of r =-.218 that indicates the existence of a negative inverse correlation with one p-value = .019. For 2011 a correlation was obtained negative inverse (r =-.432) it is significant (p = .019), nevertheless in the year 2012 (r =-.289, p =.128), 2013 (r =-.186, p =.333) and 2014 (r =-.203, p =.291) exists also correlation negative inverse but not significant. One concludes that during the period of study, the companies experience a trend to support an average level of profitability and liquidity, nevertheless last year they obtain results of low level in both variables. One concludes, principally that when the companies experience major levels of profitability, the levels of liquidity are minor. Nevertheless during the year 2012 to 2014 not always to major profitability the companies minors obtain levels of liquidity.
subject: Artículos
  topic: section
subject: Financial Profitability, current liquidity
  topic: keywords
creator: Ronald Roy Contreras Unchupaico
creator: Francis David Palacios Ponce de León
rights: Copyright (c) 2020 Revista de Investigación Valor Contable
date: 2020-03-03
publication date: 2020-03-03
starting page: 101
ending page: 108
doi: 10.17162/rivc.v3i1.1235

Perception of the faculty of taxation of the tributary administration and his relation with the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Ties, Lima, 2016
type: item
description: The intention of the investigation is to determine the relation that exists between the perception of the faculty of taxation of the tributary administration and the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Tie, Lima, 2016. The type of study is correlacional and of diseñono experimentally. By means of the test of Kolgomorov-Smirnov’s normality, one determined that the distribution of both variables is not normal therefore the statistician of Rho de Spearman was in use for the test of hypothesis. The results according to the coefficient 0,408 (p-value 0,000) indicate a direct and significant relation between the level of taxation with regard to the fulfillment of tax debts. With regard to the dimensions of the variable taxation and his relation with the variable I complete of tax debts there was obtained a coefficient of 0,108 (p-value = 0,088) for the level of investigation; a coefficient of 0,249 (p-value = 0,000) for the level of inspection and a coefficient of 0,503 (p-value = 0,000) for the level of control. n conclusion, according to the study one concludes that there exists a direct and significant relation between the perception of the faculty of taxation of the tributary administration of the small businessmen who belong to the different tributary rate and the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Tie, in Lima for the year 2016. That is to say, the higher it is the perception of the faculty of taxation of the tributary Administration (SUNAT), of the merchants of Ceres’s park, Tie; they tend to improve in the fulfillment of the tax debts.
subject: Artículos
  topic: section
subject: Faculty of inspection, tax obligations, tax administration
  topic: keywords
creator: Wiliam Luis Díaz Estela
creator: Jorge Lobato Campos
rights: Copyright (c) 2020 Revista de Investigación Valor Contable
date: 2020-03-03
publication date: 2020-03-03
starting page: 87
ending page: 100
doi: 10.17162/rivc.v3i1.1234

El Internal control: An analytical study of the accounting processes in the application center Products Unión de la Universidad Peruana Unión
type: item
description: The aim of this research was to analyze the state of the internal control in the Implementation Center Productos Unión of the Peruvian Union University, 2014. A descriptive study was conducted with a non-experimental design. The study population consists of the total of people involved in the financial area of the Implementation Center Productos Unión. The collection of data was performed through a questionnaire for the analysis of the processes carried out in the financial area. According to the descriptive analysis the workers think that I hospitalize the control in general, the internal control of the cash in box and bank, the internal control in credits and collections and internal control of inventories is in the level of excellently. According to the analysis of dependence it is had as results: 1) there is no dependence between the variables professional tittle and internal control over cash holdings and banks, 2) there is no dependence between the variables professional tittle and internal control over credit and collections, 3) there is no dependence between the variables professional tittle and internal control over inventories, 4) there is no dependence between the variables levels of educational and internal control over cash holdings and banks, 5) there is no dependence between the variables levels of educational and internal control over credit and collections, 6) there is no dependence between the variables levels of educational and internal control over inventories.
subject: Artículos
  topic: section
subject: Internal control, cash holdings and banks, credit and collections, inventories
  topic: keywords
creator: Salomón Áxel Vásquez Campos
creator: Merlin Arturo Lazo Palacios
rights: Copyright (c) 2020 Revista de Investigación Valor Contable
date: 2020-03-03
publication date: 2020-03-03
starting page: 73
ending page: 86
doi: 10.17162/rivc.v3i1.1233

Account management for charging and his effects in the liquidity in the faculty of a particular university, Lima, period 2010-2015
type: item
description: The intention of the investigation is to determine the effects of the accounts for period to receive in the liquidity in the faculty of a particular university, Lima, 2010-2015. The level of study is descriptive explanatorily because there is established the effect that has the management of the accounts for charging by means of the procedimiento of credit, procedure of collection, ratios of activity and delinquency in the liquidity that has been analyzed by means of the current liquidity, acid reason, reason of cash and the capital of cash, appearing the general hypothesis that the management of the accounts for charging affects in the liquidity in the faculty of a particular university, Lima 2010-2015. Statistics was applied paramétrica by means of linear simple regression, coefficient of determination. The results indicate that the credit procedures (p value 0,025), procedures of collection (p value 0,015), ratio of activity (p-value 0,065), except the delinquency (p value 0,310), concern the liquidity: ratio of current liquidity, acid test, reason of cash, the capital of the academic unit. In conclusion, according to the study one concludes that the management of the accounts for charging has an effect on the liquidity of the faculty of a particular university, Lima, period 2010-2015. That is to say, each of the dimensions of credit procedures, procedure of collections, ratios of activity and delinquency has a participation in the liquidity reflected in the ratios of current liquidity, acid reason, reason of cash and the capital of clear work on the total of assets.
subject: Artículos
  topic: section
subject: Account management for charging, liquidity, credit procedures
  topic: keywords
creator: Esmina Gonzales Pisco
creator: Sussan Wendy Sanabria Bolaños
rights: Copyright (c) 2020 Revista de Investigación Valor Contable
date: 2020-03-03
publication date: 2020-03-03
starting page: 57
ending page: 72
doi: 10.17162/rivc.v3i1.1232