Competencies in accounting processes, internal control and general knowledge in accountants of religious entities in Inter-American countries
The objective of this research is to analyze the competencies related to accounting processes, internal control and general knowledge in the field of accountants operating in religious entities in Inter-American countries. At the same time, it seeks to identify possible differences in the extent to...
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| Publicado en: | Revista de Investigación Valor Agregado |
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| Autores principales: | , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
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Universidad Peruana Unión
2023
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| _version_ | 1881695125204107264 |
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| author | Flores Laguna, Omar Arodi Aquino Mercado, Digmary |
| author_browse | Aquino Mercado, Digmary Flores Laguna, Omar Arodi |
| author_facet | Flores Laguna, Omar Arodi Aquino Mercado, Digmary |
| author_sort | Flores Laguna, Omar Arodi |
| collection | Revistas |
| container_title | Revista de Investigación Valor Agregado |
| description | The objective of this research is to analyze the competencies related to accounting processes, internal control and general knowledge in the field of accountants operating in religious entities in Inter-American countries. At the same time, it seeks to identify possible differences in the extent to which they have and apply these competencies in the fields of accounting processes and internal control. This research is framed within a quantitative correlational methodology that focuses on analyzing differences. The group of participants in this study consisted of a total of 90 accountants from religious entities in Inter-American countries. Through an analysis of differences in means, individual competencies and the global perspective of training were evaluated. The results obtained reflect that, with regard to the general competencies of the degree, no significant differences were found (Z=-1.275, p=.202 and r=.134). However, when addressing accounting processes, significant differences were identified (Z=-4.115, p<.001), characterized by a medium effect size (r=.433). Likewise, when focusing on internal control competencies, differences of lesser magnitude were evidenced (Z= -2.810, p=.005), specifically in the area of internal control, with an effect size considered small (r=.296). |
| format | Online |
| id | oai:riva.upeu.edu.pe:article/2050 |
| institution | UPeU |
| issn | 2413-5836 2410-1168 |
| language | Spanish |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Agregado |
| spelling | oai:riva.upeu.edu.pe:article/20502024-02-12T20:40:33Z Competencies in accounting processes, internal control and general knowledge in accountants of religious entities in Inter-American countries Competencias en procesos contables, control interno y conocimientos generales en contadores de entidades religiosas en países interamericanos Flores Laguna, Omar Arodi Aquino Mercado, Digmary Competencias genéricas Competencias en procesos contables Competencias en control interno Generic competencies Competencies in accounting processes Competencies in internal control The objective of this research is to analyze the competencies related to accounting processes, internal control and general knowledge in the field of accountants operating in religious entities in Inter-American countries. At the same time, it seeks to identify possible differences in the extent to which they have and apply these competencies in the fields of accounting processes and internal control. This research is framed within a quantitative correlational methodology that focuses on analyzing differences. The group of participants in this study consisted of a total of 90 accountants from religious entities in Inter-American countries. Through an analysis of differences in means, individual competencies and the global perspective of training were evaluated. The results obtained reflect that, with regard to the general competencies of the degree, no significant differences were found (Z=-1.275, p=.202 and r=.134). However, when addressing accounting processes, significant differences were identified (Z=-4.115, p<.001), characterized by a medium effect size (r=.433). Likewise, when focusing on internal control competencies, differences of lesser magnitude were evidenced (Z= -2.810, p=.005), specifically in the area of internal control, with an effect size considered small (r=.296). El objetivo de esta investigación reside en analizar las competencias relacionadas con procesos contables, control interno y conocimientos generales en el ámbito de los contadores que operan en entidades religiosas en países interamericanos. A su vez, se busca identificar posibles diferencias en la medida que tienen y aplican estas competencias en los campos de procesos contables y control interno. Esta investigación se enmarca en una metodología cuantitativa correlacional que se enfoca en analizar diferencias. El grupo de participantes en este estudio consistió en un total de 90 contadores provenientes de entidades religiosas en países interamericanos. A través de un análisis de diferencias en las medias, se evaluaron las competencias individuales y la perspectiva global de la formación. Los resultados obtenidos reflejan que, en lo referente a las competencias generales de la licenciatura, no se manifestaron diferencias significativas (Z=-1.275, p=.202 y r=.134). Sin embargo, al abordar los procesos contables, se identificaron diferencias significativas (Z=-4.115, p<.001) caracterizadas por un tamaño del efecto mediano (r=.433). Asimismo, al enfocarse en las competencias de control interno, se evidenciaron diferencias de menor magnitud (Z= -2.810, p=.005) en concreto en el ámbito de control interno, con un tamaño del efecto considerado pequeño (r=.296). Universidad Peruana Unión 2023-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/html https://riva.upeu.edu.pe/index.php/ri_va/article/view/2050 10.17162/riva.v10i1.2050 Revista de Investigación Valor Agregado; Vol. 10 Núm. 1 (2023): Revista de Investigación Valor Agregado; 100 - 123 2413-5836 2410-1168 10.17162/riva.v10i1 spa https://riva.upeu.edu.pe/index.php/ri_va/article/view/2050/2108 https://riva.upeu.edu.pe/index.php/ri_va/article/view/2050/2119 Derechos de autor 2023 Revista de Investigación Valor Agregado |
| spellingShingle | Competencias genéricas Competencias en procesos contables Competencias en control interno Generic competencies Competencies in accounting processes Competencies in internal control Flores Laguna, Omar Arodi Aquino Mercado, Digmary Competencies in accounting processes, internal control and general knowledge in accountants of religious entities in Inter-American countries |
| title | Competencies in accounting processes, internal control and general knowledge in accountants of religious entities in Inter-American countries |
| title_alt | Competencias en procesos contables, control interno y conocimientos generales en contadores de entidades religiosas en países interamericanos |
| title_full | Competencies in accounting processes, internal control and general knowledge in accountants of religious entities in Inter-American countries |
| title_fullStr | Competencies in accounting processes, internal control and general knowledge in accountants of religious entities in Inter-American countries |
| title_full_unstemmed | Competencies in accounting processes, internal control and general knowledge in accountants of religious entities in Inter-American countries |
| title_short | Competencies in accounting processes, internal control and general knowledge in accountants of religious entities in Inter-American countries |
| title_sort | competencies in accounting processes internal control and general knowledge in accountants of religious entities in inter american countries |
| topic | Competencias genéricas Competencias en procesos contables Competencias en control interno Generic competencies Competencies in accounting processes Competencies in internal control |
| topic_facet | Competencias genéricas Competencias en procesos contables Competencias en control interno Generic competencies Competencies in accounting processes Competencies in internal control |
| url | https://riva.upeu.edu.pe/index.php/ri_va/article/view/2050 |
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