Riesgo crediticio y proceso de cobranzas en instituciones de educación privadas

• Autores: Villacrés Armas, Clara Elizabeth, Pérez Barral, Osmany
• Formato: artículo
• Fecha de Publicación: 2024
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/202990
• Enlace del recurso: https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/29360/27184; https://doi.org/10.18800/contabilidad.202402.005
• Nivel de acceso: acceso abierto
• Materia: Credit risk; Financial study; Collections process; Cash flows; Riesgo crediticio; Estudio financiero; Proceso de cobranzas; Flujos de efectivo; Risco de crédito; Estudo financeiro; Processo de cobrança; Fluxo de caixa; https://purl.org/pe-repo/ocde/ford#5.02.04

Currently, unstable behavior is perceived in the economy of Ecuador, where country risk has increased and is reflected in the country's public-private institutions. This context leads to the general objective of proposing educational credit policies in the collection process for decision making in private higher education institutions. The research is descriptive-explanatory with a qualitative approach, supported by analysis-synthesis and documentary analysis methods. Theoretically, it delves into the problems that affect credit risk in private higher education institutions, marked by the level of acquisition-indebtedness of families when deciding the continuity of their children's studies; Likewise, it delves into the educational field when considering the high percentage of student dropouts. The result was confirmed in the authors' criteria (Acuña & Chavarry, 2020; Arellano & Cubi, 2013; Barr, 2006, 2008; Barr & Crawford, 2005; Brachfeld, 2013; Ettinger & Goliet, 2000; Global Ratings, 2020; Morales & Morales, 2014; Pérez Barral et al., 2020; Pérez Barral et al., 2022) consulted, determining internal-external factors associated with the increase in credit risk in these universities, confirming the need to propose policies for the collections process and decision making.