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...
Guardado en:
| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , , , , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2020
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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
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| Sumario: | 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. |
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| ISSN: | 2413-5860 2410-1052 |