Defaulting: motivating factors for financial managers, in the context of COVID-19
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. Applyi...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , , , , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
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Universidad Peruana Unión
2020
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| Acceso en línea: | Ver en el sistema de origen |
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| _version_ | 1881695148604129280 |
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| author | Espinoza Sánchez , Sara Aquino Condori, Wìlber Lima Huamaní, Obdulia Villafuerte Alcántara, Ruth Sánchez Garcés, Jorge Mamani Monrroy, Karen |
| author_browse | Aquino Condori, Wìlber Espinoza Sánchez , Sara Lima Huamaní, Obdulia Mamani Monrroy, Karen Sánchez Garcés, Jorge Villafuerte Alcántara, Ruth |
| author_facet | Espinoza Sánchez , Sara Aquino Condori, Wìlber Lima Huamaní, Obdulia Villafuerte Alcántara, Ruth Sánchez Garcés, Jorge Mamani Monrroy, Karen |
| author_sort | Espinoza Sánchez , Sara |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| 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. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1395 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/13952020-12-14T21:43:00Z Defaulting: motivating factors for financial managers, in the context of COVID-19 La morosidad: factores motivacionales de los responsables financieros, en el contexto del COVID – 19 Espinoza Sánchez , Sara Aquino Condori, Wìlber Lima Huamaní, Obdulia Villafuerte Alcántara, Ruth Sánchez Garcés, Jorge Mamani Monrroy, Karen morosidad liquidez COVID-19 finanzas Defaulting liquidity COVID-19 finance 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. Dentro del contexto actual, son muchas las empresas que quiebran sus capitales por falta de liquidez; por ello, el presente trabajo de investigación describe los factores motivacionales de la morosidad de los responsables financieros, en una institución educativa particular de educación básica, en el contexto del COVID – 19. Aplicando la metodología cualitativa - exploratoria, según la técnica de la fenomenología y la entrevista estructurada como instrumento, se logró determinar que entre los factores motivacionales que determinan no pagar a tiempo los compromisos asumidos y generar morosidad en el contexto de la cuarentena, se encontró la suspensión de actividades económicas, seguido por las deudas en el banco, la reducción salarial, las medidas sanitarias impuestas, los problemas de salud y la inestabilidad laboral. Factores que han generado una situación de cobranzas muy peculiar que ha afectado la liquidez de la institución, situación representativa de entidades similares por el actual contexto que atraviesan las empresas de servicios educativos. Universidad Peruana Unión 2020-12-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1395 Revista de Investigación Valor Contable; Vol. 7 Núm. 1 (2020): Revista Científica Valor Contable; 37 - 49 2413-5860 2410-1052 10.17162/rivc.v7i1 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1395/1748 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1395/1749 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | morosidad liquidez COVID-19 finanzas Defaulting liquidity COVID-19 finance Espinoza Sánchez , Sara Aquino Condori, Wìlber Lima Huamaní, Obdulia Villafuerte Alcántara, Ruth Sánchez Garcés, Jorge Mamani Monrroy, Karen Defaulting: motivating factors for financial managers, in the context of COVID-19 |
| title | Defaulting: motivating factors for financial managers, in the context of COVID-19 |
| title_alt | La morosidad: factores motivacionales de los responsables financieros, en el contexto del COVID – 19 |
| title_full | Defaulting: motivating factors for financial managers, in the context of COVID-19 |
| title_fullStr | Defaulting: motivating factors for financial managers, in the context of COVID-19 |
| title_full_unstemmed | Defaulting: motivating factors for financial managers, in the context of COVID-19 |
| title_short | Defaulting: motivating factors for financial managers, in the context of COVID-19 |
| title_sort | defaulting motivating factors for financial managers in the context of covid 19 |
| topic | morosidad liquidez COVID-19 finanzas Defaulting liquidity COVID-19 finance |
| topic_facet | morosidad liquidez COVID-19 finanzas Defaulting liquidity COVID-19 finance |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1395 |
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