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...
Guardado en:
| Publicado en: | Revista de Investigación Valor Agregado |
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| Autores principales: | , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2023
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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
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| Sumario: | 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). |
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| ISSN: | 2413-5836 2410-1168 |