The role of internal control and corporate management: the case of a mining company in Peru
Descripción del Articulo
Peru is a country that stands out for its important mining sector; therefore, the following study analyzes the relationship between internal control and business management within a mining company in the country. The methodology considers the basic type, descriptive-correlational level, and cross-se...
| Autor: | |
|---|---|
| Formato: | artículo |
| Fecha de Publicación: | 2024 |
| Institución: | Universidad Nacional Mayor de San Marcos |
| Repositorio: | Revistas - Universidad Nacional Mayor de San Marcos |
| Lenguaje: | español inglés |
| OAI Identifier: | oai:revistasinvestigacion.unmsm.edu.pe:article/27895 |
| Enlace del recurso: | https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/27895 |
| Nivel de acceso: | acceso abierto |
| Materia: | transparencia ética rentabilidad sostenibilida eficiencia transparency ethics profitability sustainability efficiency |
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The role of internal control and corporate management: the case of a mining company in PeruEl rol del control interno y la gestión empresarial: caso de una compañía minera en PerúValdivia Holguin, Ximena RocioValdivia Holguin, Ximena RociotransparenciaéticarentabilidadsostenibilidaeficienciatransparencyethicsprofitabilitysustainabilityefficiencyPeru is a country that stands out for its important mining sector; therefore, the following study analyzes the relationship between internal control and business management within a mining company in the country. The methodology considers the basic type, descriptive-correlational level, and cross-sectional design, the universe being 379 workers of the mining company analyzed and the sample is made up of 178 workers. The research instruments used to obtain data and measure research variables are questionnaires and content analysis. The results revealed a significant relationship between internal control and corporate governance. Therefore, it can be concluded that the company lacks strength with regards to internal control culture. It is therefore recommended that training and awareness programs be implemented to strengthen internal control culture, so that employees may understand the importance of their role in business management, and the effective implementation of these controls.El Perú es un país que destaca por su importante sector minero, por ello, el siguiente estudio analiza la relación entre el control interno y la gestión empresarial en una empresa minera del país. La metodología considera el tipo básico, el nivel descriptivo-correlacional, y el diseño transversal, siendo el universo 379 trabajadores de la compañía minera analizada y la muestra está constituida por 178 trabajadores. Los instrumentos para la obtención de datos y medición de las variables de investigación son los cuestionarios y el análisis de contenido. Los resultados indicaron una relación significativa entre el control interno y la gestión empresarial. Así, se concluye que la empresa carece de solidez respecto a una cultura de control interno; por ello se recomienda implementar programas de capacitación y concienciación para fortalecer la cultura del control interno, a fin de que los empleados comprendan la importancia de su rol en la gestión empresarial, destacando la implementación efectiva de estos controles.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Administrativas2024-12-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/2789510.15381/gtm.v27i54.27895Gestión en el Tercer Milenio; Vol. 27 No. 54 (2024); 119-143Gestión en el Tercer Milenio; Vol. 27 Núm. 54 (2024); 119-1431728-29691560-9081reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspaenghttps://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/27895/21697https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/27895/21698Derechos de autor 2024 Ximena Rocio Valdivia Holguinhttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:revistasinvestigacion.unmsm.edu.pe:article/278952024-12-30T18:09:24Z |
| dc.title.none.fl_str_mv |
The role of internal control and corporate management: the case of a mining company in Peru El rol del control interno y la gestión empresarial: caso de una compañía minera en Perú |
| title |
The role of internal control and corporate management: the case of a mining company in Peru |
| spellingShingle |
The role of internal control and corporate management: the case of a mining company in Peru Valdivia Holguin, Ximena Rocio transparencia ética rentabilidad sostenibilida eficiencia transparency ethics profitability sustainability efficiency |
| title_short |
The role of internal control and corporate management: the case of a mining company in Peru |
| title_full |
The role of internal control and corporate management: the case of a mining company in Peru |
| title_fullStr |
The role of internal control and corporate management: the case of a mining company in Peru |
| title_full_unstemmed |
The role of internal control and corporate management: the case of a mining company in Peru |
| title_sort |
The role of internal control and corporate management: the case of a mining company in Peru |
| dc.creator.none.fl_str_mv |
Valdivia Holguin, Ximena Rocio Valdivia Holguin, Ximena Rocio |
| author |
Valdivia Holguin, Ximena Rocio |
| author_facet |
Valdivia Holguin, Ximena Rocio |
| author_role |
author |
| dc.subject.none.fl_str_mv |
transparencia ética rentabilidad sostenibilida eficiencia transparency ethics profitability sustainability efficiency |
| topic |
transparencia ética rentabilidad sostenibilida eficiencia transparency ethics profitability sustainability efficiency |
| description |
Peru is a country that stands out for its important mining sector; therefore, the following study analyzes the relationship between internal control and business management within a mining company in the country. The methodology considers the basic type, descriptive-correlational level, and cross-sectional design, the universe being 379 workers of the mining company analyzed and the sample is made up of 178 workers. The research instruments used to obtain data and measure research variables are questionnaires and content analysis. The results revealed a significant relationship between internal control and corporate governance. Therefore, it can be concluded that the company lacks strength with regards to internal control culture. It is therefore recommended that training and awareness programs be implemented to strengthen internal control culture, so that employees may understand the importance of their role in business management, and the effective implementation of these controls. |
| publishDate |
2024 |
| dc.date.none.fl_str_mv |
2024-12-30 |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| format |
article |
| status_str |
publishedVersion |
| dc.identifier.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/27895 10.15381/gtm.v27i54.27895 |
| url |
https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/27895 |
| identifier_str_mv |
10.15381/gtm.v27i54.27895 |
| dc.language.none.fl_str_mv |
spa eng |
| language |
spa eng |
| dc.relation.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/27895/21697 https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/27895/21698 |
| dc.rights.none.fl_str_mv |
Derechos de autor 2024 Ximena Rocio Valdivia Holguin http://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
| rights_invalid_str_mv |
Derechos de autor 2024 Ximena Rocio Valdivia Holguin http://creativecommons.org/licenses/by/4.0 |
| eu_rights_str_mv |
openAccess |
| dc.format.none.fl_str_mv |
application/pdf application/pdf |
| dc.publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Administrativas |
| publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Administrativas |
| dc.source.none.fl_str_mv |
Gestión en el Tercer Milenio; Vol. 27 No. 54 (2024); 119-143 Gestión en el Tercer Milenio; Vol. 27 Núm. 54 (2024); 119-143 1728-2969 1560-9081 reponame:Revistas - Universidad Nacional Mayor de San Marcos instname:Universidad Nacional Mayor de San Marcos instacron:UNMSM |
| instname_str |
Universidad Nacional Mayor de San Marcos |
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UNMSM |
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UNMSM |
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Revistas - Universidad Nacional Mayor de San Marcos |
| collection |
Revistas - Universidad Nacional Mayor de San Marcos |
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1848424418161721344 |
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Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
