Espiritu Martinez, Antony Paul
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Nombre preferido
Espiritu Martinez, Antony Paul
Nombre oficial
Espiritu Martinez, Antony Paul
Afiliación principal
Universidad Peruana Unión
ORCID
ID de autor de Scopus
ID de investigador
AAC-5468-2022
9 resultados
Mostrando 1 - 9 de 9
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Item type:Publicación, The Importance of Research in the Face of New Economic-Accounting Dynamics: A Review of Academic Content(AG Editor (Uruguay), 2024-11-08); ; ; Torres-Sánchez, Julio AlbertoThe aim of this study was to perform a content analysis of Scopus on the importance of research on economic-accounting trends using bibliometric methods, between 2000 and 2024. Information from 826 documents selected from Scopus during the years 2000 and 2024 was analyzed. The indicators were acquired from the selected papers using English keywords (economic-accounting AND trends AND importance AND research). According to the results from 2019 to 2023, there was a peak in scientific production (n=372; 45 %). Moreover, of all the countries evaluated, the United States ranked first (16,6 %; n=172), the source Journal of Cleaner Production had 9 papers published with 625 citations, while Schaltegger, S. was the author with the highest number of citations (47; n=3 publications). In conclusion, since 2004 there has been an exponential growth in the number of research on the importance of economic-accounting trends, with 71 % of articles published, mainly in the area of business, management and accounting (22 %), highlighting the relevance of the topic in relation to the institutions involved, the collaboration of authors and the accessibility of bibliographic sources. These results indicate the existence of a new generation of scientists making significant contributions that will support future studies.Citas (OpenAlex): 1metric-badges.view 2 - Algunas métricas están bloqueadas por suconfiguración de consentimiento
Item type:Publicación, Procurement of less than 8 UIT and procurement management at a national television station(Editorial Salud, Ciencia y Tecnologia, 2023-09-24); ; ; Charca, Edith Diana RamirezThis means that these entities have the option of implementing mechanisms similar to those established in the state procurement regulations to regulate such procurements, however, there are entities that omit such regulations; in this context, the objective of this study was to determine whether the implementation of mechanisms for acquisitions under 8 UIT are a predictive factor for procurement management in a national television station. The study was basic or pure, quantitative, non-experimental and of association; the sample consisted of 41 collaborators belonging to the unit of analysis, in addition, a review of the documentation was conducted, through a checklist, regarding purchases of less than 8 UIT, made during the year 2022. The results of the review showed 89,23 % compliance with the internal rules and a Tau b coefficient of 0,892 and a p-value of 0,000. It is concluded that the implementation of these mechanisms is a relevant predictive factor to improve the management of purchases in the national television station, these findings have important implications in their timely accounting, which will result in decision making and process optimization in the area of acquisitions under 8 UIT and the management of purchases in the national television industry.Citas (OpenAlex): 0metric-badges.view 5 - Algunas métricas están bloqueadas por suconfiguración de consentimiento
Item type:Publicación, The impact of generational differences in the work environment: bibliometric analysis and systematic review in Scopus(AG Editor (Argentina), 2023-12-30); ; The objective of the study is to conduct a systematic bibliometric study of literature on the impact of generational differences in the work environment between 2004 and 2024. This work used bibliometrics as a methodology, which involved the observation of bibliometric indicators in Scopus (country, author, source, type of document, institutional affiliation, among others). In addition, a systematic review of the literature was carried out. The results show that between 2020 and 2024, there was a 29% increase in the amount of research on this topic. In terms of research contributions, the United States ranks first with 31.1%. In addition, with seven publications, the most prominent source was the Journal of Nursing Management, and with 698 citations Lyons was the most cited author. Likewise, articles related to the social sciences represented 22% of the total number of publications, while 92% of the documents were scientific articles. It is concluded that research on generational differences in the work environment has advanced, in terms of the breadth of topics addressed, collaboration of authors, level of international cooperation and availability of relevant data. Therefore, the bibliometric analysis and systematic review shows that, while the coexistence of diverse generations can generate tensions and challenges related to values, communication and expectations, it also offers a unique opportunity to enrich organizational dynamics. Finally, this study provides an empirical basis for a critical evaluation of the research and a foundation for future research.Citas (OpenAlex): 0metric-badges.view 4 - Algunas métricas están bloqueadas por suconfiguración de consentimiento
Item type:Publicación, Artificial Intelligence in Accounting Auditing: Evolution and Projection Through a Bibliometric Study(AG Editor (Uruguay), 2024-12-07); ; Velarde-Tejada, Milusca JacquelineWith the help of Artificial Intelligence (AI), auditors can ensure the integrity of accounting data used to generate corporate financial statements. The objective of the study was to conduct a worldwide bibliometric analysis of the literature indexed in Scopus on artificial intelligence in accounting auditing from 2003 to 2023. Methodologically, it was a bibliometric, quantitative study. The scientific production indicators were generated from 559 documents selected from Scopus using keywords in English (“Accounting”, “auditing”, “artificial intelligence”). From 20011 to 2022, the number of published papers increased (83,2 %), indicating a growing interest in the subject of study. The United Kingdom is the country with the highest scientific production (14,3 %), and the University of Portsmouth with the most publications (n=13). The Accounting Auditing and Accountability Journal received 1363 citations, with the author Hussainey, K. (n=10 papers) being the most cited (n=186). It is concluded that the attention of accounting auditing is shifting towards artificial intelligence (AI), and that this shift is related to the profitability of companies, becoming an indispensable tool for accounting professionals, as it allows them to expand its application, uses and the benefits they can obtain by incorporating it in different stages.Citas (OpenAlex): 5metric-badges.view 6 - Algunas métricas están bloqueadas por suconfiguración de consentimiento
Item type:Publicación, Influence of the use of social networks on exports of Peruvian textile companies, 2023(Editorial Salud, Ciencia y Tecnologia, 2023-09-28); ; ; Citas (OpenAlex): 0metric-badges.view 3 - Algunas métricas están bloqueadas por suconfiguración de consentimiento
Item type:Publicación, Reliability in the Creation, Destruction and Mobilization of Debts and Savings(FACMED - Faculty of Medical and Juridical Sciences, 2023-07-28); ; ; Chávez-Díaz, Jorge MiguelPurpose: The governments that most influence the direction of the world economy have been inconsistent in their interventions related to financing, sending contradictory signals to developing economies. Theoretical framework: Through the present study, we sought to explore the social phenomenon of reliability in the creation, destruction and mobilization of debts and savings in the MSEs of the Surco district, for this purpose, The world economy has gone through a series of events that have had a significant impact on the financial stability of many nations. Although companies were able to prevent productive activities from falling into a significant contraction, it is important to keep in mind that today's society is going through episodes of high volatility marked by a high degree of liquidity and insolvency problems among its participants (Altamirano et al., 2020). Design/methodology/approach: Qualitative approach of phenomenological - hermeneutic design, managers, assistant managers and business advisors of financial services companies in the district were interviewed. Technique is the interview follows a predetermined pattern, the arrangement of their questions and answers allows effective data collection and presentation of results. The information will be processed with Atlas.Ti. a professional software for qualitative data analysis. Findings: The study evidences the reasoning and sensitivity of the interviewees, concluding that, reliability allows reducing the time and money invested in supervising and following up in order to meet and enforce debt and savings commitments. Research, Practical & Social implications: There is a degree of sensitivity with respect to the financial information provided by MSEs in order to qualify for an operation, which is why it is necessary to cross-check such information and compare data with other entities. Originality/value: It was justified by the need to "know" the phenomenon of managers' confidence in the debts and savings of Peruvian MSEs, which, despite multiple crises, continue to contribute to the country's Gross Domestic Product (GDP) and provide employment opportunities.Citas (OpenAlex): 6metric-badges.view 3 - Algunas métricas están bloqueadas por suconfiguración de consentimiento
Item type:Publicación, Human Talent in Public Management: Trends and Perspectives from Scientific Research(AG Editor (Uruguay), 2025-05-30); ; ; Velarde-Tejada, Milusca JacquelineThe investigation of scientific resources within high-impact databases in the field of human talent and public management reveals an exponential growth trend in production during recent years. This analysis was based on the purpose of analyzing the scientific production on human talent in public management, considering its strategic and operational dimensions, as well as the challenges and opportunities for its development in the SCOPUS database. It was based on the Consolidated Meta-Analytical approach (TEMAC) using descriptors such as human talent, public management, State, taking as an investigative period 2020-2025. Among the results, it was found that most of the publications come from institutions and universities in Europe and North America, highlighting countries such as England and the United States. In contrast, the participation of Latin America is limited, with a moderate representation of countries such as Chile and Argentina. It was also identified that English is the predominant language in the publications, followed to a lesser extent by Spanish, which may limit access and visibility of research in other languages and regions.Citas (OpenAlex): 1metric-badges.view 6 - Algunas métricas están bloqueadas por suconfiguración de consentimiento
Item type:Publicación, Socioeconomic factors and tax liability in the Villa el Salvador Industrial Park, 2022(Editorial Salud, Ciencia y Tecnologia, 2023-09-28); ; Citas (OpenAlex): 1metric-badges.view 4 - Algunas métricas están bloqueadas por suconfiguración de consentimiento
Item type:Publicación, Quality of service and customer satisfaction in Peruvian food markets(Editorial Salud, Ciencia y Tecnologia, 2023-10-21); ; ; Citas (OpenAlex): 2metric-badges.view 5