Dirección estratégica y gestión contable en la Municipalidad Provincial De Ucayali, Contamana 2023

• Autor: Rios Paima, Diana Marita
• Formato: tesis de grado
• Fecha de Publicación: 2024
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/10693
• Enlace del recurso: https://hdl.handle.net/20.500.12737/10693
• Nivel de acceso: acceso abierto
• Materia: Gestión; Contabilidad; Planificación estratégica; Municipalidad; https://purl.org/pe-repo/ocde/ford#5.02.04

The purpose of this study was to determine the relationship between strategic direction and accounting management in the Provincial Municipality of Ucayali, Contamana 2023. The research was carried out using a descriptive and correlational methodology, using a non-experimental design. Data were collected through questionnaires based on the Likert scale, administered to 100 employees who gave their consent. The results revealed that 29% of respondents rated strategic direction as fair, especially due to inconsistency in the facilitation of activities by infrastructure and work environments. Similarly, 28% considered accounting management to be regular, highlighting the occasional lack of analysis of the financial statements to adequately inform the manager about the institution's financial situation. Ultimately, a positive and significant correlation was determined between strategic direction and accounting management in the Municipality, evidenced by a correlation coefficient of 0.871, with a significance value of less than 0.05.