The qualitative approach in the investigations of the Accounting Sciences is based on a research process that allows achieving results that are different from those of the quantitative method. The research’s general objective was to describe the main characteristics of the qualitative research’s theoretical bases in accounting sciences. A documentary analysis of 20 scientific articles of referents in the accounting sciences on qualitative research was carried out. The results were processed through Atlas. You. and shown in a narrative and conceptual form. The main results were: 1) There are various possibilities to carry out a qualitative research and 2) The qualitative approach of the investigations allows to be more open, to solve problems that could not be addressed with a different approach, and to question aspects of the quantitative research. The main conclusion was: The result...

The aim of the study was to analyze the relationship between personal finances and work stress, as well as to determine the factors that influence this relationship. As a method, a qualitative approach was used and documentary analyses of thirty articles, theses and reports on personal finance and work stress from the period 2018-2022 were conducted. The results of the studies analyzed suggest that there is an important connection between personal finances and work stress, which would be influenced by factors such as financial education, financial planning, work overload, lack of autonomy and labor conflict. For this reason, it is recommended that companies implement financial education programs and promote a healthy work environment to reduce economic stress and improve the ability to manage economic resources.

El estudio llevó a cabo un análisis exhaustivo sobre el impacto de las promociones y descuentos en el comportamiento de los consumidores paraguayos, centrándose en su influencia sobre la lealtad hacia las marcas. Adopta un enfoque cuantitativo, transversal y descriptivo, con el fin de comprender cómo las ofertas afectan las decisiones de compra. La población de estudio estuvo compuesta por consumidores paraguayos, seleccionándose una muestra de 3521 participantes a través de un muestreo no probabilístico por conveniencia. La recolección de datos se realizó mediante encuestas estructuradas, utilizando cuestionarios con preguntas cerradas para garantizar la homogeneidad y objetividad de las respuestas. Los datos obtenidos fueron procesados y analizados mediante técnicas estadísticas tanto descriptivas como inferenciales. Los resultados indicaron que las promociones y descuentos...