Gestionar: revista de empresa y gobierno
type: channel
description: Indexada en DOAJ, Latindex, Dialnet, MIAR, REDIB, Sherpa/Romeo, Scholar Google, ROAD, Scilit, PKP, LatinREV
publisher: Instituto Universitario de Innovación Ciencia y Tecnología Inudi Perú
language: en
publication name: Gestionar: revista de empresa y gobierno
issn: 2810-8264
copyright: LOS AUTORES RETIENEN SUS DERECHOS: Los autores retienen sus derechos de marca y patente, y tambien sobre cualquier proceso o procedimiento descrito en el artículo. Los autores retienen el derecho de compartir, copiar, distribuir, ejecutar y comunicar públicamente el artículo publicado en Gestionar: revista de empresa y gobierno (por ejemplo, colocarlo en un repositorio institucional o publicarlo en un libro), con un reconocimiento de su publicación inicial. Los autores retienen el derecho a hacer una posterior publicación de su trabajo, de utilizar el artículo o cualquier parte de aquel (por ejemplo: una compilación de sus trabajos, notas para conferencias, tesis, o para un libro), siempre que indiquen la fuente de publicación (autores del trabajo, revista, volumen, número y fecha).
items: Labor market minimum wage in Colombia, 2026
items: Financial Education and Saving Capacity among Basic Regular Education Teachers in Cusco
items: Digital marketing and the development of microenterprises in Latin America: a literature review
items: Reflections related to benchmarking as an administrative strategy in professional soccer clubs
items: Chatbots and customer satisfaction in the hotel sector of a Peruvian province
items: Development of a holistic organizational diagnostic model for interventions in micro, small, and medium-sized enterprises
items: Local governance and efficiency in public spending: effects of the political and demographic profile of mayors in southern Peru
items: Advances and limitations of digital government in Peru: A systematic review (2010–2024)
items: Impact of an organizational culture program on organizational sustainability in a consulting firm in Arequipa, Peru
items: The internal control system for compliance with financial audit report recommendations in a public entity in Peru
items: Implication of emotional labor in public servants: a systematic review
items: Economic and environmental assessment of integrated municipal solid waste management in Bambamarca, Peru
items: The mining canon and socioeconomic development in the regions of Peru
items: Gaps and public budgeting in southern Peru: an approach based on information systems
items: Challenges and benefits of adopting blockchain in the accounting records of microenterprises in the Puno region
items: Contributions of accounting theories and paradigms 2018-2024: a systematic review
items: Endomarketing and organizational commitment in a vocational training institute in Arequipa - Peru
items: Mapping of trends in studies on administrative management models in Senior Care Centers
items: University management and academic quality at a private university in Apurímac, Peru
items: A review of the design, reliability, and validity of surveys used to measure perceptions of enterprise risk management
items: Influence of the direct credit delinquency rate on the financial profitability of a Peruvian banking entity: 2012-2022
items: Effectiveness of public policies against workplace mobbing in the Dominican Republic
items: Meritocracy and Work Performance in Public Institutions: The Case of the Provincial Municipality of San Román, Peru.
items: Diagnosis and organizational intervention. Methods used by organizations for their integral development
items: Analysis of the economic benefits of dehydrated potato producers - white chuño and food security, Puno - Peru
items: Impoverishment from out-of-pocket health spending in Peruvian households, 2015-2020
items: Financial profitability behavior in power generation companies in Peru: 2008-2018
items: Financial loan system of Argentina: a sectorial and territorial analysis
items: The Implementation of the Standard Specifications in the State Procurement of Road Infrastructure Works: a Study of its Benefits
items: Willingness to pay for the improvement of the household solid waste collection service in the city of Chota - Perú

Labor market minimum wage in Colombia, 2026
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description: The increase in the minimum wage in Colombia by 2026, set at 23.7%, along with the progressive reduction of the workweek to 42 hours, represents a significant change for the country's labor and business market. This study aimed to analyze its potential implications for formal employment, informal employment and business activity, productivity, the sustainability of micro, small, and medium-sized enterprises (MSMEs), and public finances. It employed a documentary, descriptive, and analytical design, with a predominantly qualitative approach supported by secondary quantitative data from academic literature, current regulations, official agencies, the Single Business Registry (RUES), the Colombian Confederation of Chambers of Commerce (Confecámaras), and the National Administrative Department of Statistics (DANE). The results suggest that the combination of the wage increase and the reduction in working hours significantly raises the hourly labor cost, generating greater pressure on formal businesses, particularly MSMEs, in a context characterized by high informality and low productivity. The study also identifies potential effects on formal hiring, prices, and fiscal sustainability. Due to the limited availability of data for 2026, the results should be interpreted as trends and possible relationships, and not as definitive causal evidence.
subject: Artículos originales
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creator: Ana García
rights: Copyright (c) 2026 Ana García (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2026-06-29
publication date: 2026-06-29
starting page: 33
ending page: 58
doi: 10.35622/j.rg.2026.02.003

Financial Education and Saving Capacity among Basic Regular Education Teachers in Cusco
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description: In the current context, many teachers face difficulties managing their financial resources, which limits their ability to save and increases their financial vulnerability. This problem reveals gaps in teachers' financial literacy, despite their key role in the economic education of future generations. The objective of this study was to determine the relationship between financial literacy and the ability to save among teachers in regular basic education in Cusco during 2024. A quantitative approach was used, with a non-experimental, cross-sectional, and correlational design. One hundred and two teachers, selected through non-probability sampling, participated and answered a structured questionnaire validated by experts and with high reliability (Cronbach's alpha > 0.80). The results show a significant relationship between financial literacy and the ability to save (ρ = 0.512; p < 0.01), and a moderate correlation with the level of savings (ρ = 0.586; p < 0.01), but no significant relationships were found with income or expenditure. The study concludes that financial literacy strengthens income management, although it does not transform structural conditions. This research provides useful empirical evidence for designing teacher training programs that promote sustainable financial competencies.
subject: Artículos originales
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creator: Luz Ccuno
creator: Roxana Hanccoccallo
rights: Copyright (c) 2026 Luz Ccuno, Roxana Hanccoccallo (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2026-05-27
publication date: 2026-05-27
starting page: 21
ending page: 32
doi: 10.35622/j.rg.2026.02.002

Digital marketing and the development of microenterprises in Latin America: a literature review
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description: Digital marketing has acquired a structural role in the development of microenterprises in Latin America, particularly following the acceleration of digital transformation triggered by the pandemic. This study aims to analyze how recent literature addresses the relationship between digital marketing and business development in Latin America, identifying predominant trends, patterns, and structural constraints. A narrative literature review with thematic analysis was conducted, examining 27 academic documents published between 2019 and 2025, selected through a search in Google Scholar. Inclusion criteria considered thematic relevance, a Latin American regional focus, and availability in academic sources in Spanish and English. The analysis revealed three main patterns: (1) the central role of social media as the primary mechanism for digital integration; (2) the differentiated impact of digital marketing on visibility, positioning, and business competitiveness; and (3) the persistence of structural gaps limiting its effective implementation. Although the evidence highlights improvements in communication and market reach, outcomes largely depend on strategic planning, organizational capabilities, and institutional context. This review provides an integrated regional perspective, highlighting the coexistence of significant advances in digitalization with persistent structural limitations that condition the sustainable development of microenterprises.
subject: Artículos originales
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creator: Diego Fernández
creator: Mariano Escurra
creator: Ronald Zuñiga
creator: André Maguiña
creator: Sandra Rodríguez
creator: Carlos Cruzado
creator: Juan Banda
rights: Copyright (c) 2026 Diego Fernández, Mariano Escurra, Ronald Zuñiga, André Maguiña, Sandra Rodríguez, Carlos Cruzado, Juan Banda (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2026-05-16
publication date: 2026-05-16
starting page: 7
ending page: 20
doi: 10.35622/j.rg.2026.02.001

Reflections related to benchmarking as an administrative strategy in professional soccer clubs
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description: Currently, events that challenge the stability of professional football clubs are an everyday matter; environments are more dynamic and uncertain, causing significant transformations in their management and operation. in response, these organizations rely on various administrative methods that allow them to adapt and better address the challenges presented by the environment, one of which is benchmarking. the objective of this essay was to reflect on this organizational method for managing a club oriented toward learning and improving its performance both on and off the field. methodologically, it was based on a documentary study, using hermeneutics to analyze texts related to how this administrative knowledge is a valuable method for managing and operating clubs in uncertain and challenging environments. to this end, the concept and its characteristics were defined, reflecting on how this knowledge is being applied in such organizations. it concludes that the proper use of this organizational methodology is an effective, efficient, and successful contribution to achieving sporting and economic objectives.
subject: Ensayos
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creator: Alberto Aguilera
rights: Copyright (c) 2026 Alberto Aguilera (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2026-03-11
publication date: 2026-03-11
starting page: 20
ending page: 35
doi: 10.35622/j.rg.2026.01.002

Chatbots and customer satisfaction in the hotel sector of a Peruvian province
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description: The interaction in the global tourism industry is being reshaped by the growth of chatbots and artificial intelligence. The current study examines the connection between customer satisfaction and the use of chatbots in the hotel sector of Tarma, Peru, with the aim of supporting their implementation as value creators. With a correlational, non-experimental, and quantitative approach, information was obtained through surveys directed at people who use hotel services. The findings indicate that the mere application of technology does not guarantee a significant improvement in the customer experience. However, a direct and positive relationship was found between the system’s ease of use and the user’s emotional response. It is determined that the success of these systems relies on three essential elements: chatbot reliability, design quality, and above all, ease of use. The research provides evidence that ease of interaction is a strategic asset essential for customer loyalty; thus, companies must prioritize intuitive interfaces to turn technology into a true competitive advantage within the sector.
subject: Artículos originales
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creator: Jessica Leyva-Rojas
creator: Virginia Leyva-Rojas
rights: Copyright (c) 2026 Jessica Leyva-Rojas, Virginia Leyva-Rojas (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2026-03-16
publication date: 2026-03-16
starting page: 36
ending page: 46
doi: 10.35622/j.rg.2026.01.003

Development of a holistic organizational diagnostic model for interventions in micro, small, and medium-sized enterprises
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description: The purpose of this study was to develop a holistic organizational diagnostic model to identify areas of opportunity in micro, small, and medium-sized enterprises (MSMEs) in order to implement interventions that improve their functioning and strengthen their competitiveness. The research was designed using an exploratory, descriptive, and explanatory approach, based on a comparative analysis of the main methodologies and models of organizational diagnosis and intervention. Based on this analysis, a model was structured that simultaneously integrates the formal and informal variables that characterize MSMEs, allowing for a comprehensive approach to organizational dynamics. Among the results obtained, the construction of a model that considers both organizational analysis and human behavior stands out, constituting a holistic tool that facilitates the detection of critical areas and strengths in the companies studied. This comprehensive approach fosters the generation of strategic action plans aimed at resolving specific problems and improving internal processes, thereby increasing productivity and the utilization of human talent. The main conclusion is that applying this model offers organizations an innovative tool for strategic decision-making and the implementation of continuous improvement processes. By integrating structural aspects and the dynamics of human behavior in a balanced way, organizational efficiency and effectiveness are strengthened, while the sustainability and competitiveness of SMEs in changing environments are boosted. The originality of this model lies in its ability to articulate organizational diagnosis and intervention from a broad and practical perspective that contributes to the comprehensive development of organizations.
subject: Artículos originales
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creator: Rosalío Tortolero
creator: José Gómez
creator: Ernesto Figueroa
rights: Copyright (c) 2025 Rosalío Tortolero, José Gómez, Ernesto Figueroa (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2025-12-30
publication date: 2025-12-30
starting page: 36
ending page: 50
doi: 10.35622/j.rg.2025.04.003

Local governance and efficiency in public spending: effects of the political and demographic profile of mayors in southern Peru
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description: Efficiency in the execution of municipal public expenditure constitutes a persistent challenge in contexts of decentralization, where local administrative capacities condition the transformation of presupposed resources into services and better citizenship. The study aims to determine the influence of demographic and political factors of mayors on the presupposed efficiency in 110 municipalities in the Puno region, Peru, during the period 2019-2021. A quantitative approach was employed, designing a non-experimental and ordinal logistic regression model. The results show that only the previous work experience of the mayors presents a statistically significant effect on the efficiency in spending expenditure (β = 0.8193, p = 0.044; OR = 2.27). The variables educational level, age, gender, party affiliation and previous political experience did not show relevant influence. Accordingly, 62.73% of municipalities register deficient levels of execution, which reveals structural limitations that exceed the individual capabilities of local authorities. It is concluded that work experience constitutes a key predictor of presupposed performance, and there is a need to strengthen municipal professionalization, improve authority selection systems and consolidate technical support mechanisms that increase management capacity in subnational governments.
subject: Artículos originales
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creator: Elviana Zamata
creator: Cesar Apaza
creator: Lily Trigos
creator: Milagros Pacheco
creator: Juan Mamani
creator: Percy Quispe
rights: Copyright (c) 2025 Elviana Zamata, Cesar Apaza, Lily Trigos, Milagros Pacheco, Juan Mamani, Percy Quispe (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2025-10-15
publication date: 2025-10-15
starting page: 7
ending page: 19
doi: 10.35622/j.rg.2025.04.001

Advances and limitations of digital government in Peru: A systematic review (2010–2024)
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description: This article examines how innovation and digital transformation can enhance the quality of public management in Peru. Drawing on technical and scientific literature, it explores the progress, obstacles, and challenges faced by the Peruvian state in the digitalization of its services, as well as the social, organizational, and technological implications of this process. The methodology is based on a systematic review of digital transformation in public administration, using databases such as ProQuest, Scopus, and Scielo. Findings indicate that digitalization should be understood as an opportunity to strengthen governance through the restructuring of public services and the intensive application of digital technologies, aiming to increase efficiency, effectiveness, generate significant savings, and promote citizens’ digital well-being. However, digital transformation requires closing existing gaps in digital ecosystems, particularly in communication infrastructure and its expansion. The study concludes that digitalization represents an opportunity to improve governance and the quality of public services; nevertheless, these improvements depend on bridging the gaps in Peru’s digital ecosystem. Due to current disparities, digital citizenship in the country remains in a developmental stage.
subject: Artículos de revisión
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creator: Walter Ramírez
rights: Copyright (c) 2026 Walter Ramírez (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 7
ending page: 19
doi: 10.35622/j.rg.2026.01.001

Impact of an organizational culture program on organizational sustainability in a consulting firm in Arequipa, Peru
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description: In consulting firms, organizational sustainability is often limited by the gap between stated institutional values and internal cultural practices, evidenced by non-participative leadership styles, hierarchical communication, and weak interdepartmental collaboration. This disconnect affects employee engagement and reduces organizational adaptability. The objective of this research was to analyze the impact of an organizational culture program on the sustainability of a consulting firm. The study adopted a mixed-methods approach, with a quasi-experimental pretest-posttest design with a non-equivalent control group. The population consisted of 28 employees, divided into an experimental group (n = 15) and a control group (n = 13). Data collection involved questionnaires on organizational norms and values, the dynamic profile of organizational culture, and qualitative techniques such as appreciative inquiry interviews, collective logs, and participant observation. Quantitative analysis was performed using the Mann-Whitney U test. The results showed that, after the intervention, the experimental group exhibited statistically significant improvements (p < 0.05) in internal communication, participative leadership, interdepartmental collaboration, structured feedback, and sense of belonging, compared to the control group. Qualitative findings confirmed positive changes in group cohesion, organizational commitment, and alignment of internal values. It is concluded that the implementation of an organizational culture program significantly contributes to strengthening organizational sustainability by promoting participatory, adaptive internal practices that are consistent with the company's strategic vision.
subject: Artículos originales
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creator: Diego Fernández
creator: Mariano Escurra
creator: Sandra Rodríguez
creator: Ronald Zuñiga
rights: Copyright (c) 2025 Diego Fernández, Mariano Escurra, Sandra Rodríguez (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2025-11-08
publication date: 2025-11-08
starting page: 20
ending page: 35
doi: 10.35622/j.rg.2025.04.002

The internal control system for compliance with financial audit report recommendations in a public entity in Peru
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description: The implementation of an effective internal control system in public administration faces several challenges, including an organizational culture that does not promote transparency or accountability, a lack of technological infrastructure for monitoring and evaluation, and insufficient leadership to drive its development. These weaknesses create vulnerabilities that compromise operational efficiency, the legality of public spending, and citizens' trust in state institutions. In this context, the objective of the study was to determine how the internal control system influences compliance with the recommendations derived from the financial audit report in the Regional Government of Tacna. A quantitative approach was employed, with a non-experimental design, applied type, and explanatory level. A questionnaire was administered to 133 employees involved in financial functions. The results indicate that 59.4% perceive the implementation of the internal control system as regular, and 60.1% consider the level of compliance with recommendations to be regular as well. Furthermore, the statistical analysis revealed a significant relationship between both variables. It is concluded that the internal control system still shows limited development and only partial execution of audit recommendations; however, as its implementation is strengthened, the institutional capacity to respond to audit findings is expected to increase.
subject: Artículos originales
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creator: Arlene Nancy Vargas Romero
creator: Rubens Houson Pérez-Mamani
rights: Copyright (c) 2025 Arlene Nancy Vargas Romero, Rubens Houson Pérez-Mamani (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2025-07-19
publication date: 2025-07-19
starting page: 7
ending page: 23
doi: 10.35622/j.rg.2025.03.001

Implication of emotional labor in public servants: a systematic review
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description: Currently, there is little scientific research in Latin America addressing emotional labor among public officials, highlighting gaps in attention to the physical and psychological well-being of those involved in governance. This qualitative systematic review aimed to describe the main conceptual elements present in research conducted to date on emotional labor in the public sector. The methodology was based on the Eligibility Criteria Instrument for the Selection of Research Articles (ICrESAI), applying inclusion and exclusion criteria to studies located in indexed databases. The qualitative analysis was conducted using ATLAS.ti 9 software, using inductive coding to identify categories. The results highlighted the category "factors associated with the concept of emotional labor," highlighting the predominance of research focused on burnout syndrome as the main manifestation of emotional exhaustion in public officials. It is concluded that, although there are indications of emotional risks in this work group, emotional labor remains a construct that has not been directly explored. These findings underscore the need to foster interdisciplinary research aimed at preserving emotional health and strengthening the balance between personal well-being and institutional demands in the government sphere.
subject: Artículos de revisión
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creator: Juan Córdova
creator: Paloma Reyes
creator: Daniel Brito
rights: Copyright (c) 2025 Juan Córdova, Paloma Reyes, Daniel Brito (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2025-09-05
publication date: 2025-09-05
starting page: 42
ending page: 58
doi: 10.35622/j.rg.2025.03.003

Economic and environmental assessment of integrated municipal solid waste management in Bambamarca, Peru
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description: Ineffective management of municipal solid waste (MSW) in Peru has led to increased environmental pollution and low citizen participation. To quantify the perceived value of environmental improvements and mitigate this problem, this study aimed to determine the Environmental Economic Value (EEV) of Integrated MSW Management in Bambamarca, Peru. The research used a quantitative, basic, descriptive approach with a non-experimental design. The Contingent Valuation Method (CVM) and a Logit econometric model were applied to a simple probability sample of 361 heads of household (population: 5,988). The data were obtained through questionnaire surveys and analyzed using SPSS 26.0 and Stata 17.0 software. The results indicate that 65.9% of households are willing to make a monthly payment for the implementation of an improved management system. The average willingness to pay (WTP) was estimated at S/ 5.34 per month, with the most frequent contribution range (S/ 5 to S/ 10) accepted by 45.2 % of respondents. It is concluded that the annual Environmental Economic Value (EEV) of integrated MSW management amounts to S/ 252,766.08, confirming the economic viability and potential for partial self-financing of the service in the locality.
subject: Artículos originales
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creator: Ismael Suárez
creator: Osmer Ruíz
creator: Pacífico Muñoz
creator: Isabel Ventura
rights: Copyright (c) 2025 Ismael Suárez, Osmer Ruíz, Pacífico Muñoz, Isabel Ventura (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2025-09-10
publication date: 2025-09-10
starting page: 24
ending page: 41
doi: 10.35622/j.rg.2025.03.002

The mining canon and socioeconomic development in the regions of Peru
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description: In Peru, mining represents a key activity due to its contribution to the gross domestic product and the generation of foreign exchange. However, questions persist regarding the actual impact of the mining canon, a fiscal resource derived from 50% of the income tax generated by the exploitation of metallic and non-metallic minerals, on the socioeconomic development of beneficiary regions. In response to this issue, the present study aims to analyze the effect of the mining canon on the socioeconomic development of the country’s departments. The research adopts a quantitative approach, with an explanatory scope and a non-experimental design. A total of 264 observations were used, drawn from the Regional Information System for Decision-Making, the National Household Survey, and the Central Reserve Bank of Peru. The analysis was conducted using econometric panel data techniques, processed with Python software. The results indicate that a 1% increase in the mining canon is associated with a 0.00301% rise in per capita household income and a 0.00655% increase in the level of education. Regarding monetary poverty, the impact varies across departments, depending on the amount transferred and the capacity for local management. It is concluded that, on average, the mining canon contributes positively to regional socioeconomic development, although its effectiveness largely depends on the quality of institutional management and the strategic use of resources for investment purposes.
subject: Artículos originales
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creator: Juan Cruz-Lauracio
creator: Edwin Garabito-Monteagudo
rights: Copyright (c) 2025 Juan Cruz-Lauracio, Edwin Garabito-Monteagudo (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2025-04-21
publication date: 2025-04-21
starting page: 19
ending page: 31
doi: 10.35622/j.rg.2025.02.002

Gaps and public budgeting in southern Peru: an approach based on information systems
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description: This study addresses the issues related to the adoption of Blockchain in the accounting processes of a microenterprise, focusing on the barriers and opportunities that may influence its implementation. The objective was to analyze how employees and managers perceive the integration of this technology into the accounting management of microenterprises, identifying the challenges and potential benefits it could bring. The methodology adopted was qualitative and exploratory, with a phenomenological design. The population consisted of employees and managers of a microenterprise in the Puno region, selecting a non-probabilistic convenience sample of those involved in management. Semi-structured interviews were used to collect data. Data processing was performed through thematic coding using NVivo software, which allowed for the identification of recurring patterns and themes in the responses obtained. As a result, it was evident that the main barriers to blockchain adoption are related to a lack of technical knowledge, fear of changes to established processes, and resistance to innovation, while opportunities focused on improving transparency, efficiency, and security in accounting processes. The study's findings suggest that, although there are certain obstacles, blockchain implementation in microenterprises could offer significant benefits if technological and cultural barriers are overcome. The need for training and awareness-raising to facilitate the adoption of this technology is highlighted.
subject: Artículos originales
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creator: Cesar Apaza
creator: Lily Trigos
creator: Milagros Pacheco
creator: Juan Mamani
creator: Percy Quispe
creator: Americo Rojas
rights: Copyright (c) 2025 Cesar Apaza, Lily Trigos, Milagros Pacheco, Juan Mamani, Percy Quispe, Americo Rojas (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2025-05-06
publication date: 2025-05-06
starting page: 32
ending page: 45
doi: 10.35622/j.rg.2025.02.003

Challenges and benefits of adopting blockchain in the accounting records of microenterprises in the Puno region
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description: This study addresses the issues related to the adoption of Blockchain in the accounting processes of a microenterprise, focusing on the barriers and opportunities that may influence its implementation. The objective was to analyze how employees and managers perceive the integration of this technology into the accounting management of microenterprises, identifying the challenges and potential benefits it could bring. The methodology adopted was qualitative and exploratory, with a phenomenological design. The population consisted of employees and managers of a microenterprise in the Puno region, selecting a non-probabilistic convenience sample of those involved in management. Semi-structured interviews were used to collect data. Data processing was performed through thematic coding using NVivo software, which allowed for the identification of recurring patterns and themes in the responses obtained. As a result, it was evident that the main barriers to blockchain adoption are related to a lack of technical knowledge, fear of changes to established processes, and resistance to innovation, while opportunities focused on improving transparency, efficiency, and security in accounting processes. The study's findings suggest that, although there are certain obstacles, blockchain implementation in microenterprises could offer significant benefits if technological and cultural barriers are overcome. The need for training and awareness-raising to facilitate the adoption of this technology is highlighted.
subject: Artículos originales
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creator: Darwin Pino
creator: Alcides Palacios
creator: Miriam Jilaja
rights: Copyright (c) 2025 Darwin Pino, Alcides Palacios, Miriam Jilaja (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2025-04-10
publication date: 2025-04-10
starting page: 7
ending page: 18
doi: 10.35622/j.rg.2025.02.001

Contributions of accounting theories and paradigms 2018-2024: a systematic review
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description: Currently, accounting as a scientific discipline has been experiencing significant evolution, driven by the need to adapt to the complex and dynamic challenges of the current context, playing a vital role in corporate decision-making. This article aims to determine the most relevant contributions to the state of the art of accounting theories and paradigms during the period 2018 to 2024, analyzing trends, relevance, and contributions to the accounting discipline. The methodology used was a systematic review of high-impact databases, analyzing journals to search for scientific publications in indexed high-impact databases: Scopus, Web of Science (WOS), SciELO, and Latindex, during the period 2018 to 2024 in Spanish and English. Descriptors for electronic searches such as “accounting theories” and “accounting paradigms” were used, and 30 scientific articles were selected, applying the PRISMA methodology. The results identified accounting theories and paradigms that respond to current demands, enriching the field with new perspectives and tools. The scientific literature in the study period is classified into seven categories. As a conclusion, the research revealed few studies on accounting theories and paradigms. Among other theories, such as Decolonial and accounting paradoxes, they offer critical and alternative perspectives, enriching academic debate and strengthening adaptability. The inclusion of these emerging theories is essential to maintain the relevance and effectiveness of accounting in a complex and dynamic global environment.
subject: Artículos de revisión
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creator: Maximo Tunque-Lizana
creator: Lorena Quispe-Huaman
rights: Copyright (c) 2025 Maximo Tunque-Lizana, Lorena Quispe-Huaman (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2025-01-10
publication date: 2025-01-10
starting page: 7
ending page: 22
doi: 10.35622/j.rg.2025.01.001

Endomarketing and organizational commitment in a vocational training institute in Arequipa - Peru
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description: This study aimed to analyze the relationship between endomarketing and organizational commitment at the CAAP Asesoría e Investigación Institute of Professional Training, located in the city of Arequipa, Peru. The research followed a quantitative approach, with a non-experimental, cross-sectional, and correlational scope design. A census sampling was applied to a population of 41 collaborators, including administrative staff, teachers, coordinators, and support personnel. The survey technique was used, and data collection instruments consisted of two structured questionnaires, validated by expert judgment and with adequate reliability levels. The data were analyzed using SPSS statistical software, applying descriptive statistics and Pearson's correlation test. The results showed that endomarketing was mostly perceived at a medium level, with weaknesses in internal communication and organizational climate. Likewise, organizational commitment was mainly reflected in the normative and continuance dimensions, with affective commitment being the lowest. The correlation between the two variables was positive and significant, indicating that greater perception of endomarketing strategies results in higher organizational commitment among staff. It was concluded that strengthening internal practices focused on the employee experience can significantly contribute to talent retention and the achievement of a strong organizational culture in the educational context.
subject: Artículos originales
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creator: Diego Fernández-Sánchez
creator: Mariano Escurra-Vicésar
creator: Ronald Zuñiga-Incalla
creator: Norka Mestas-Calderón
creator: Claudia Rojas-Marroquín
rights: Copyright (c) 2025 Diego Fernández-Sánchez, Mariano Escurra-Vicésar, Ronald Zuñiga-Incalla (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2025-01-07
publication date: 2025-01-07
starting page: 23
ending page: 39
doi: 10.35622/j.rg.2025.01.002

Mapping of trends in studies on administrative management models in Senior Care Centers
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description: The study conducted a mapping of the forms, models, or trends used in the administrative management of senior care centers. The objective of this research was to identify its evolution over time, as well as the countries, journals, articles, and representative authors, and the thematic connections and areas of knowledge, considering the concepts present in the scientific literature. Methodologically, it was approached based on the principles of the PRISMA statement through bibliometric analysis. The results of the search and application of inclusion and exclusion criteria allowed the identification of 93 articles extracted from Scopus in English. The results indicate that research published on the topic has shown two slight increases, one in 1997 and another in 2019, highlighting the United States as the leader in academic contributions. Three clusters were identified, which could guide future research by identifying scientific trends. Among the conclusions, bibliographic coupling stands out, presenting three important research streams that guide the scientific community, the productive sectors, and governments: greenhouse, mental health, and the evaluation of geriatric service delivery.
subject: Artículos de revisión
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creator: Sara Guerrero
creator: Diana Portocarrero
creator: Oscar Lopez-Mallama
rights: Copyright (c) 2024 Sara Guerrero, Diana Portocarrero, Oscar Lopez-Mallama (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2024-10-01
publication date: 2024-10-01
starting page: 7
ending page: 21
doi: 10.35622/j.rg.2024.04.001

University management and academic quality at a private university in Apurímac, Peru
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description: Academic quality in higher education is a key factor in the professional performance of graduates, requiring efficient and coordinated university management. Therefore, this study aimed to analyze the relationship between university management and academic quality at the School of Law and Political Science of the Universidad Tecnológica de los Andes in Apurímac, Peru. Using a quantitative, non-experimental, and cross-sectional approach, a validated questionnaire was administered to a sample of 94 faculty members and students, and the Spearman’s Rho coefficient was applied for correlational analysis. The results revealed positive and statistically significant correlations between university management and academic quality (r = 0.477), as well as with its dimensions: strategic management (r = 0.466), institutional support (r = 0.613), holistic education (r = 0.568), and academic outcomes (r = 0.446). These findings highlight that comprehensive management—integrating strategic planning, institutional resources, and educational processes—directly contributes to improving educational quality. It is concluded that strengthening management models through participatory approaches adapted to the local context is essential to move toward accreditation that reflects social impact. It is recommended that future research explore variables such as teaching innovation, community engagement, and intercultural approaches.
subject: Artículos originales
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creator: Reynaldo Mendoza
rights: Copyright (c) 2025 Reynaldo Mendoza (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2025-01-09
publication date: 2025-01-09
starting page: 40
ending page: 48
doi: 10.35622/j.rg.2025.01.003

A review of the design, reliability, and validity of surveys used to measure perceptions of enterprise risk management
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description: The purpose of the study was to analyze the design, reliability and validity of the measurement instruments used to obtain the perception of enterprise risk management. The methodology was qualitative, implementing the PRISMA protocol. The sample consisted of 28 studies in Spanish and English, retrieved from the Science Direct, DOAJ and Google Scholar databases published during the period 2005 to 2024. The inclusion criteria were: 1) scientific articles; 2) non-compliance with evidence of design, content validity, construct validity and reliability; and 3) the keywords risk management, ERM and companies, as well as in the English language. The results show that the sectors that are most studied through the application of surveys are the business and stock market sectors. Among the main findings, these studies show deficiencies in the design of the surveys, and are limited to only presenting evidence of reliability, omitting in their entirety the statistical processes that account for scientific rigor. It is concluded that they lack an integral validity process, so that the results lose representativeness and applicability, lacking scientific rigor. Likewise, by executing an adequate validation process, solid data are obtained, the construct, the theory and the data have a relationship, effectiveness in the strategies and quality in the information for decision making. However, it is important to complement with other aspects such as cultural adaptation, organizational contexts, and to evaluate the survey with sensitivity analysis and predictive capacity.
subject: Artículos de revisión
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creator: Ivan López
creator: Manuela Vargas
creator: Jesús Sotelo
rights: Copyright (c) 2024 Ivan López , Manuela Vargas , Jesús Sotelo (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2024-11-18
publication date: 2024-11-18
starting page: 22
ending page: 42
doi: 10.35622/j.rg.2024.04.002

Influence of the direct credit delinquency rate on the financial profitability of a Peruvian banking entity: 2012-2022
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description: Currently, the financial system faces issues with the delinquency of direct credits, which directly affects financial profitability. This approach is necessary to reduce delinquency and improve financial performance. Therefore, the objective of this study was to determine the influence of the credit delinquency rate on the banking profitability of Mibanco in Peru from 2012 to 2022. The methodology is based on a quantitative approach with a non-experimental and cross-sectional design and linear regression analysis. The database was obtained from the Superintendence of Banking, Insurance, and AFPs, with a time series data structure consisting of a sample size of 132 months, from January 2012 to December 2022. The results show the existence of a negative influence of the direct credit delinquency rate on financial profitability, implying that financial profitability will increase by 0.738 percentage points when the delinquency rate decreases by 1 percentage point. In conclusion, credit delinquency management should be prioritized to ensure financial profitability.
subject: Artículos originales
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creator: Balbina Pancca Galindo
rights: Copyright (c) 2024 Balbina Pancca Galindo (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2024-12-14
publication date: 2024-12-14
starting page: 43
ending page: 53
doi: 10.35622/j.rg.2024.04.003

Effectiveness of public policies against workplace mobbing in the Dominican Republic
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description: This study addresses the issue of workplace mobbing in the Dominican Republic, a practice that significantly impacts workers' mental health, productivity, and work environment. In response to this situation, there is a need to evaluate the effectiveness of public policies implemented to prevent and mitigate workplace harassment. The general objective of the study was to analyze the efficacy of public policies in managing workplace mobbing, identifying weaknesses and strengths in their implementation. To this end, a systematic review was conducted following the PRISMA protocol, ensuring a rigorous and transparent approach. The initial search included 230 records from databases such as Scopus, Web of Science, Dialnet, Latindex, and Redalyc, considering publications from 1996 to 2021 in Spanish and English. After applying inclusion criteria based on thematic relevance, language, and methodology, 15 articles were selected for analysis. The results highlight that current public policies show strengths in raising awareness of the problem but weaknesses in effective implementation due to regulatory gaps, insufficient resources, and limited adaptation to the Dominican sociocultural context. Although advances in legislation were identified, there remains a need for clearer protocols and effective monitoring mechanisms. In conclusion, the study suggests a comprehensive approach that includes training, institutional strengthening, and regulatory adaptation. This approach would improve the prevention of workplace mobbing, mitigate its effects, and promote healthier and more productive work environments.
subject: Artículos de revisión
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creator: Wanda Román-Santana
creator: Judith Martínez-Alonzo
creator: Doris de la Cruz
creator: Carmen Mata
rights: Copyright (c) 2024 Wanda Román-Santana, Judith Martínez-Alonzo, Doris de la Cruz , Carmen Mata (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2024-12-30
publication date: 2024-12-30
starting page: 67
ending page: 78
doi: 10.35622/j.rg.2024.04.005

Meritocracy and Work Performance in Public Institutions: The Case of the Provincial Municipality of San Román, Peru.
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description: The primary objective of this study was to determine the relationship between meritocracy and job performance in the Provincial Municipality of San Román. To achieve this purpose, a quantitative approach with a correlational scope was employed. The instrument used was a questionnaire consisting of 18 indicators. The method of analysis was deductive. The study population comprised 453 employees, and the sample included 209 of them, selected through probabilistic sampling. The results show a correlation coefficient of r = 0.660, indicating a moderate positive correlation between meritocracy and job performance. The significance level was 0.000 < 0.05, which confirms a significant relationship between the two variables. This result suggests that as meritocratic practices are implemented in staff selection and promotion processes, employees' job performance tends to improve. It was concluded that meritocracy promotes a more equitable and efficient work environment and is substantially linked to employee performance, highlighting its importance in the design of public management policies.
subject: Artículos originales
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creator: Yomira Zela
creator: Samuel Espejo
creator: Kenert Quispe
creator: Wendy Rodriguez
rights: Copyright (c) 2024 Yomira Zela, Samuel Espejo, Kenert Quispe, Wendy Rodriguez (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2024-12-14
publication date: 2024-12-14
starting page: 54
ending page: 66
doi: 10.35622/j.rg.2024.04.004

Diagnosis and organizational intervention. Methods used by organizations for their integral development
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description: Organizational diagnosis is a tool used by organizations to detect areas of opportunity and implement strategic action plans through an intervention, enabling comprehensive development of the company. This research aims to identify the main methodologies and models of organizational diagnosis and intervention that can be used by organizations. A bibliographic review was conducted in databases such as Scopus, Elsevier, Redalyc, Dialnet, Scielo, and Google Scholar. Search descriptors included theoretical foundations of organizational diagnosis, organizational intervention, and the most commonly used diagnosis and methodology models by organizations. The records were limited to the period from 2008 to 2022, yielding 50 documents, of which 30 were selected for analysis, including scientific articles, books, and theses that presented a clear methodology for organizational diagnosis and intervention. The results show that organizational diagnosis involves two units of analysis; organizational and human behavior. For organizational intervention, three models were identified: related to structural changes, human behavior, and alterations that arise between structure and human behavior. It is concluded that organizational diagnosis and intervention are valuable methods for organizations aiming for growth and competitiveness. However, they are complex processes that are approached from various perspectives, which must be analyzed in depth.
subject: Artículos de revisión
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creator: Rosalío Tortolero
creator: José Gómez
creator: Geovani Figueroa
creator: Hector Moreno
rights: Copyright (c) 2024 Rosalío Tortolero, José Gómez, Geovani Figueroa, Hector Moreno (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2024-09-13
publication date: 2024-09-13
starting page: 36
ending page: 53
doi: 10.35622/j.rg.2024.03.003

Analysis of the economic benefits of dehydrated potato producers - white chuño and food security, Puno - Peru
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description: The article analyzes the economic benefits for the producer of white chuño or tunta, determining their income and production costs; it describes the characteristics of tunta as a food for food security. The data come from a sample of 53 agricultural producers in Ilave–Puno-Peru, from 2022. The method is hypothetical-deductive, applies the microeconomic theory of economic benefits of a company, includes an econometric model of the Cobb-Douglas production function. First, it was identified that the optimal production quantity is 347.60 kg of tunta; second, the income generated from the sale of the product is S/4171.20, with a total cost of S/3438.56, obtaining an economic benefit of S/732.64, including the producer's opportunity cost; the third conclusion is that the white chuño or tunta is a non-perishable dehydrated food, which can be stored for extended periods, from 5 years or more, preserving its nutritional components. The study demonstrates the economic viability of tunta production, showing a clear benefit after considering all costs involved, including the producer's opportunity cost. Moreover, the durable and non-perishable nature of the white chuño highlights its potential as a sustainable food that can offer long-term food security, given its ability to preserve nutrients over extended periods. This combination of economic profitability and nutritional benefits makes tunta production an attractive option in contexts where food preservation is critical.
subject: Artículos originales
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creator: Juan Cruz-Lauracio
creator: Faustino Flores-Lujano
creator: Ronald Ávila-Choque
rights: Copyright (c) 2024 Juan Cruz-Lauracio, Faustino Flores-Lujano, Ronald Ávila-Choque (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2024-07-15
publication date: 2024-07-15
starting page: 19
ending page: 35
doi: 10.35622/j.rg.2024.03.002

Impoverishment from out-of-pocket health spending in Peruvian households, 2015-2020
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description: Economic literature has shown that out-of-pocket healthcare spending is the most unequal and inefficient way to finance medical care. It harms household welfare; as it increases family expenses and decreases consumption of basic goods like food. In situations of health "shock", these further aggravate and impoverish households. This study analyzes the impoverishment due to out-of-pocket healthcare spending in Peruvian households during the period 2015-2020. It followed the methodology of the World Health Organization and used the logit model to estimate the determining factors of such impoverishment. The results show that out-of-pocket health spending impoverished, on average, 2.6% of non-poor households, with greater impoverishment during the COVID-19 pandemic in 2020, at 3.53%. It was found that the factors determining impoverishment due to health spending were per capita household income, schooling, presence of chronic discomfort, disability of a household member, unmet basic needs such as inadequate housing, overcrowding and lack of sanitary facilities, low school attendance, and high economic dependency, health insurance. Finally, it was found that non-poor urban households become impoverished to a greater extent compared to rural households.
subject: Artículos originales
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creator: Henry Sucari
rights: Copyright (c) 2024 Henry Sucari (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2024-07-09
publication date: 2024-07-09
starting page: 7
ending page: 18
doi: 10.35622/j.rg.2024.03.001

Financial profitability behavior in power generation companies in Peru: 2008-2018
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description: State-managed electricity generation companies in Peru have experienced a decline in their financial profitability from 10.26% to 6.73% between the years 2015 and 2018, preceded by growth from 4.20% to 10.26% between 2008 and 2015. The financial profitability of these companies showed a decrease of 34.38% in 2018 compared to 2015. The research aimed to identify the determinants of the financial profitability of state-managed electricity generation companies in Peru during the period 2008-2018, thus evaluating the financial behavior and the influence of economic and financial determinants on the profitability of these companies, using an econometric panel data model proposed by Arellano and Bond through the generalized method of moments. The results found that financial profitability defines the business benefit of electricity generation companies, with sales revenue behavior, economic growth, cost of sales, financial leverage index, and inflation being determinants for the variation in financial profitability. It is concluded that sales revenue and Gross Domestic Product (GDP) directly influence financial profitability, while the consumer price index (inflation), financial leverage, and cost of sales indirectly influence the financial profitability of electricity generation companies.
subject: Artículos originales
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creator: María Yesica Alca Cruz
creator: Karin Alvarez-Rozas
rights: Copyright (c) 2024 María Alca-Cruz , Karin Alvarez-Rozas (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2024-06-15
publication date: 2024-06-15
starting page: 41
ending page: 55
doi: 10.35622/j.rg.2024.02.003

Financial loan system of Argentina: a sectorial and territorial analysis
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description: The aim of this article is to describe and analyze the evolution and structure of financial loans in Argentina, both sectorally and territorially, during the period 2009-2023. A descriptive-explanatory analysis of financial loan data was conducted, evaluating the general trend, sectoral and territorial concentration, and the correlation with key economic variables. For this purpose, data from the Central Bank of the Argentine Republic (BCRA) and variables such as gross value added, direct employment generated, and the number of companies were used. The results showed that the average financial loans in Argentina during 2009-2023 amounted to 43,016,947 thousand dollars. The general trend indicates growth until 2012, followed by fluctuations, reaching a peak in 2018, followed by a decline until 2021 and stability in the last two years. The linear trend is negative, indicating a contraction in available credit, with greater territorial than sectoral concentration of loans. At the territorial level, the Federal Capital jurisdictions receive the largest amount, followed by Buenos Aires, Santa Fe, and Córdoba. Loans are mainly concentrated in three sectors: services to individuals, manufacturing industry, and agriculture, livestock, hunting, and forestry. Loans show a positive correlation with GVA (R: 0.79), employment (R: 0.82), and the number of companies (R: 0.81). It is concluded that the unequal distribution of credit contributes to regional disparities and limits the positive impact of financing on economic growth and job creation.
subject: Artículos originales
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creator: Santiago Perez
rights: Copyright (c) 2024 Santiago Perez (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2024-09-18
publication date: 2024-09-18
starting page: 54
ending page: 67
doi: 10.35622/j.rg.2024.03.004

The Implementation of the Standard Specifications in the State Procurement of Road Infrastructure Works: a Study of its Benefits
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description: This article explores the Colombian regulatory developments for the implementation of the Standard Specifications. It focuses on regulatory developments in the field of state procurement of transportation infrastructure and its potential benefits in the fight against corruption. These range from Law 80 of 1993 to Law 2022 of 2020 and its subsequent developments throughout 2020 and 2021. They are currently in the process of implementation. Thus, the aim is to observe whether the regulatory development of the Standard Specifications maintains the initial spirit of the norm that sought to put an end to the perverse effects of the Tailor Documents in the contracting processes of transport infrastructure works. The methodological development is based on the qualitative approach, with a descriptive, analytical type of research and with prospective of possible recommendations. It is evident, after the investigation, that the regulations in Colombia are complementary and seek transparency and legality, but there are gaps in contracting that leave room for irregular scenarios to arise.
subject: Artículos originales
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creator: Camilo Vargas-Cano
creator: Maryorie Castrillón-Aguilar
rights: Copyright (c) 2024 Camilo Vargas-Cano, Maryorie Castrillón-Aguilar (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2024-05-22
publication date: 2024-05-22
starting page: 23
ending page: 40
doi: 10.35622/j.rg.2024.02.002

Willingness to pay for the improvement of the household solid waste collection service in the city of Chota - Perú
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description: Currently the universe is facing a considerable environmental crisis, due to the evident economic, industrial and technical growth and development of recent times. In effect, human beings with the desire to mitigate or remedy environmental problems seek to value environmental goods and services, with a view to monetarily quantifying the willingness to pay for the improvement of environmental quality. In this sense, the research objective was to determine the willingness to pay (WTP) for the improvement of the household solid waste collection service in the city of Chota. The contingent valuation method and logit econometric model were used, the technique used was interviews and surveys as an instrument, applied to 359 heads of household from a population of 5,500 households, which were selected by simple sampling; using SPSS 26.0 and Stata 17.0 programs. The results indicate that the majority of citizens are between 40 and 49 years old, have incomplete secondary school, income < 1,000 soles, know the importance of the environment and the effect of inadequate provision; 29.5% of citizens are willing to pay 3 to 5 soles per month. Concluding that age and environmental awareness negatively influence the willingness to pay, given that, as age increases by one year, the lower the willingness to pay; while income and environmental education have a positive influence, since, as they increase by one unit, the greater their willingness to pay for the improvement of solid waste collection.
subject: Artículos originales
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creator: Heber Yrigoin
creator: Ismael Suárez-Medina
creator: Alex Huatay
rights: Copyright (c) 2024 Heber Yrigoin, Ismael Suárez-Medina, Alex Huatay (Autor/a) https://creativecommons.org/licenses/by/4.0
date: 2024-05-02
publication date: 2024-05-02
starting page: 7
ending page: 22
doi: 10.35622/j.rg.2024.02.001