Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

Páginas preliminares y página legal

In the knowledge economy, human capital (HC) is considered to be the most important asset in the banking sector. However, HC disclosure is entirely voluntary.The main objective of this paper is to examine HC disclosure practices by leading banks listed on the Argentinian stock market. The research is based on content analysis of the annual reports of four banks from 2017 to 2019. To capture multiple facets of HC disclosure, three communication dimensions were analyzed: topic, evidence and time orientation.Findings indicate that banks reported strongly in areas of training, director’s profile and employee benefits. However, the results also revealed significant differences in the levels of disclosure for HC items, which reflect the relative importance given by the banks to these issues. Over the three years examined, HC disclosure levels increased considerably, particularly after adopting the IFRS in 2018. Regarding the quality of the disclosure, the HC information disclosed in the annual reports was mainly discursive and non-time specific.The main findings of this research, in agreement with previous studies, indicate that IC information disclosed in their annual reports by leading Argentinian listed banks is still incomplete, reflecting the current difficulties in measuring and managing their intangible resources.

In 2015, the IAASB introduced Key Audit Matters (KAM) in audit reports through ISA 701, with the objective of making this report more informative and transparent. It is pertinent to verify in the literature, what are the results achieved since its implementation. The objective of this study is to map the academic output in order to systematically summarize and evaluate the research on Key Audit Matters (KAM). The method applied was the Knowledge Development Process - Constructivist (ProKnow - C), with a view to assisting in the selection of a bibliographic portfolio, composed of relevant international studies. From the results obtained, the following lines of research can be drawn from the literature on KAMs: (i) informational value; (ii) impact on auditor's liability and fees; (iii) quantity and types; (iv) readability; and an initial discussion of the (v) repetition of these issues. There is also evidence that KAMs have informational value to users and may affect the independent auditors perception of responsibility; moreover, the characteristics of audit firms and audited firms influence the type, quantity and readability of KAMs. An initial topic in the literature is the impact of KAM repetition on information users. from the evidence, there is a perceived need for research that assesses users' perceptions of KAM disclosure.  

In response to the requirements of greater reliability and transparency by users of financial information, in 2016 the issuance of the International Financial Reporting Standard (IFRS) 16 introduced the accounting of operating lease contracts in the financial statements of lessee entities.The purpose of this paper is to review the academic literature related to the accounting treatment of operating lease contracts, andto identify the estimated and real impacts from the application of the IFRS 16, on the accounting information.In order to determine the importance of the thematic in Argentina, a descriptive empirical research related to the IFRS 16 impact was performed, based on the information included in the financial statements for the year 2019 of the companies that make public offerings.The results of the theoretical review show that the capitalization of operating leases improves comparability, provides more transparent information to the market by including all lease contracts, and generates significant impacts on the information included in the financial statements. Nevertheless, some complexities of the standard could generate different effects than expected. Empirical research shows the low participation of the items associated with IFRS 16 in the assets and liabilities reported in the financial statements of the companies analyzed. Therefore, it is considered necessary to continue with doctrinal and empirical investigations that allow us to complete these results.

Companies have evolved in the management control systems applied, which allow them to define strategic objectives and manage information through more advanced tools, such as data analytics and Enterprise Resource Planning (ERP). The objective of this study is to know the profile of both the controllers responsible for management control and the Peruvian companies that have such systems, and to describe the control systems and tools applied, as well as to know the controllers' perception of their importance. This quantitative research of explanatory scope was carried out by means of a survey of controllers of Peruvian companies, which allowed a descriptive analysis of the control systems applied, as well as to know the controllers' perception of its importance and its factors. The results indicate that controllers maintain the application of traditional control systems such as financial analysis, costs and budgets to a greater extent than systems based on strategic aspects such as the Balanced Scorecard (BSC). The implementation of data analytics and ERP is not a very developed practice and is an area for improvement. Companies with higher turnover, management control departments, strategic planning, and more experience present a higher valuation towards the importance of management control.

Required knowledge for the career set by regulatory institutions as well as the state of the art stress soft skills as a key to the learning process, as counterpart to other skills needed for accounting students’ development.  It is required thinking skills and reflective change management to shape professionals aware of themselves who can adapt to different situations. The target of this research is to recognize which obstacles and support needs faces Accountability students in two Public Chilean Universities, when they learn tools to develop strategic thinking based on the principle of continuous improvement, understanding the challenge for commited to expand the personal dimension to the professional field.         A action-research is carried out using a TD-FL or “Tutorial Device at formative level” (DOT-F in spanish) with undergraduate students aim to boost skills and attitudes needed beyond their technical knowledge on the syllabus but related to the career area of study. The most important findings are that SWOT analysis is useful and easy to remember, the most common obstacle is to relate more than two cross-variables as the basis for a strategic design, and finally the process is relevant at a high level of abstract thinking.  In terms of support needed, teamwork is key in the process, as well as a “growth mindset” basis in the personal and professional development of students.

El 13 de marzo de 2022 se sucedieron dos hechos que rompieron con la hegemonía política de la derecha en Colombia. El primero, la asunción del Pacto Histórico como primera fuerza en el Congreso de la República, ya que obtuvo la mayor votación en Senado y Cámara; y el segundo, la altísima votación de Francia Márquez Mina en la consulta interna del Pacto Histórico.En la ponencia se reflexionará sobre los planteamientos decoloniales, presentes en su discurso y la manera como dichos planteamientos han sido interpretados (sobreinterpretados) desde los medios de comunicación hegemónicos y desde otros sectores de la sociedad colombiana.Palabras Clave: Decolonialidad, Francia Márquez, Soy porque Somos, Vivir Sabroso.

La perspectiva decolonial tiene su origen en la modernidad europea, que para Enrique Dussel (2000) comenzó con la conquista de las naciones y territorios ubicados en lo que ahora se conoce como continente americano, donde se impuso violentamente un modelo civilizatorio anclado a la universalización de una visión particular, el ethos europeo, como parte de un proyecto de dominación ontológica que se extendió geopolíticamente sobre los sures e incide hasta el presente en la subalternización y la racialización de las relaciones humanas, el conocimiento y las subjetividades dentro de los mundos.

El artículo presenta la experiencia de producción de cine en el altiplano peruano. El objetivo es explorar el cine como proceso sociocultural y su incidencia en la producción de la narrativa visual ficcional alternativa que recupera saberes y lenguas originarias, además de cuestionar el papel del estado y las estructuras hegemónicas. Con una metodología cualitativa que combina visitas de campo y conversaciones con realizadores en la región de Puno en Perú, se encuentra que la apropiación de las técnicas fílmicas y un trabajo colectivo, inspirado en el ayni, le permiten al pueblo y sus realizadores reflexionar, producir y difundir un tipo de cine con rasgos decoloniales que tiene gran acogida entre el público rural, urbano y ha logrado obtener premios internacionales.

La tecnología HbbTV y la penetración de los televisores conectados permite añadir interacción en los spots televisivos, aunque su uso es todavía testimonial. El trabajo analiza la percepción, las preferencias y las motivaciones de los usuarios respecto a la publicidad interactiva. Para ello, se diseña un experimento en el que la muestra visualiza una rotación de spots que incluye tres anuncios interactivos y, posteriormente, cumplimenta un cuestionario. Los resultados muestran que los sujetos de mayor edad perciben menos la posibilidad de interacción y son más reacios a interactuar.