Romero Carazas, Rafael
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Romero Carazas, Rafael
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Romero Carazas, Rafael
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Romero-Carazas, Rafael
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Universidad Peruana Unión
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21 resultados
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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, 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, 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, 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, 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 4 - Algunas métricas están bloqueadas por suconfiguración de consentimiento
Item type:Publicación, Detection of Elephantiasis patients using Image processing and Classification methods(ResearchTrentz Academy Publishing Education Services, 2022); Loayza-Enríquez, Blanca Katiuzcametric-badges.view 4 - Algunas métricas están bloqueadas por suconfiguración de consentimiento
Item type:Publicación, The Role of Artificial Intelligence in the Adaptation of Students to Virtual Educational Environments(AG Editor (Argentina), 2024-12-30); ; ; Barrientos-Alfaro, Alvaro RafaelIn recent decades, the accelerated advance of digital technologies has profoundly transformed educational processes, promoting the expansion of virtual learning environments that transcend physical and temporal barriers.Objective: To determine the relationship between the role of artificial intelligence in the adaptation of students to virtual educational environments.Methodology: Quantitative and correlational, non-experimental design. Simple random sampling, with a sample of 376 university students who had studied at least one semester in virtual mode. Data collection was done through structured surveys with Likert-type scales, designed to evaluate the use of AI tools and the level of adaptation of the students.Results: AI in virtual educational environments showed a significant relationship with student adaptation, facilitating access to information and offering personalized learning experiences.Conclusions: AI enabled personalization of educational experiences, improving accessibility and making them more interactive. AI-powered learning assistants fostered active participation and greater understanding of content. The importance of avoiding over-reliance on AI tools and promoting interdisciplinary collaboration and real-time feedback to continuously improve educational environments was highlighted.Citas (OpenAlex): 4metric-badges.view 2 - Algunas métricas están bloqueadas por suconfiguración de consentimiento
Item type:Publicación, Factors and Economic Growth of Peruvian Mypes(AOS-Estratagia and Inovacao, 2022-10-31); ; ; ; Purpose: Describe the factors that promoted the economic growth of MSEs in the city of Iquitos in the year 2021. Theoretical framework: The world we know has many shortcomings, schools, hospitals, infrastructure necessary to provide essential services to the entire population, and that economic activities, production, transportation, etc., allow and contribute to the presence of upstream supply of goods and services that people require for their livelihood (Aguilar Zuluaga, 2016). Methodology: For the development of this study, the qualitative approach of phenomenological - hermeneutic design was used, the informants were entrepreneurs, microentrepreneurs, officials of the Chamber of Commerce and officials of the Municipal Economic Development Management. Findings: The study provides information about the intrinsic reality that Peruvian MSEs are going through, that which economic indicators and quantitative studies do not provide. Contributions: The present study provides an analysis of the reality about economic growth, making a study of the phenomenology that this represents, with the respective hermeneutic analysis that is required, which could serve as a basis for the promotion and design of public policies for the economic development of the sector. Originality/value: This study is innovative due to the absence of research that addresses the social phenomenon of economic growth and its factors from the perspective of its protagonists, the entrepreneurs, which will contribute to the analysis of decisions for the development of these economic sectors.Citas (OpenAlex): 36metric-badges.view 1 - Algunas métricas están bloqueadas por suconfiguración de consentimiento
Item type:Publicación, Financial analysis of liquidity and its relationship with the profitability of the textile company Creditex(Editorial Salud, Ciencia y Tecnologia, 2023-10-10); Citas (OpenAlex): 1metric-badges.view 5 - 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
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