In recent decades, the service sector has maintained a steady growth in the economy of our country, so that a significant percentage of the workforce is employed in these companies that have specific characteristics. However, when it comes to the information costs, it is closely linked to the manufacturing industry and there is a wealth of information, while the service sector provides little information. It is important to establish a theoretical framework that allows us to conceptualize service companies and its characteristics, and then focus on the costs and models for the services sector.

The participation of Micro and Small Peruvians companies (MYPES), to the recent trade liberalization, particularly the Free Trade Agreement (NAFTA), is almost nil, because it is firms that are not competitive and they face many obstacles to its development such as problems of access to markets, technological barriers and difficulties in obtaining credit facilities from the financial sector. Faced with the challenges of an Open Economy and Global, the Free Trade Agreement (NAFTA) represent a commercial opportunity for countries like Peru, as it depends on other countries to achieve growth of foreign trade. Trade liberalization and specifically the Free Trade Agreement, principally the United States, is a very good opportunity for Peruvian companies that are prepared and a great threat, for which they are not, requiring just competitiveness, as well said the former executive director of US...

The problem in our country, many universities, both public and private, have yet to implement its skills-based curriculum Objective. Noted the importance of competency based training in public accounting career and establish the need to establish a standard model based on skills, in order that the curriculum of career public accountant increase their level of relevance, effectiveness and efficiency, and form competent professionals currently requires the job market. Material and methods. Presents a descriptive and analytical study, using information and legal instruments related to curriculum and competencies. Results. A model syllabus for competence to assess the competency standard. Conclusions. Some universities are currently developing curriculum for goals and have not seen a learning teaching skills training.

At present, the traditional accounting information, which expresses the economic and financial results of an entity, does not meet the needs of knowledge about the overall organizational performance that have shareholders, customers, investors, government, civil society organizations and other stakeholders of the company The need for information that includes a vision, in the social, economic, political, environmental, educational and its a vitally important aspect to this business and it is the accountant, which is responsible for processing economic and financial information, together with social and environmental aspects. The purpose of this subject is to present a new approach to financial reporting, which reflects the influence of environment on the development of activities, with social responsibility of the economic unit. Also highlight the critical involvement of the profession a...

En los últimos años, en nuestro país, el crecimiento de universidades con facultades o escuelas profesionales en contabilidad ha sido muy importante. Sin embargo, la falta de uniformidad en los planes de estudio de la carrera de contador público y la existencia de variados métodos para obtener los títulos profesionales en cada institución, son problemas que influyen en la calidad de la formación profesional. El propósito de esta publicación es establecer la necesidad e importancia de la certificación para el desarrollo y mejora continua de la profesión contable; asimismo, la participación de las universidades en los procesos de acreditación de programas académicos y certificación de profesionales, especialmente en la carrera del contador público. Presenta un estudio descriptivo y de análisis, utilizando información e instrumentos legales relacionados con la certificaci...

Business relationships with Asia Pacific are recording significant increase, which represents development opportunities for Peru, if you consider that the next twenty years; China could become the world’s largest economy. There is certainly potential for international business, for which is essential develop and implement instruments of managerial decision making, based on the accounting and financial information. Both countries have adopted or are adopting International Financial Reporting Standards; this process involves risks in the implementation of IFRSs and in the management of business information. In this international scene be make relevant the social, cultural, political and technological factors that distinguish the way of doing business in Peru of the way of doing business in China. This paper seeks to identify challenges for the accounting profession and in the management ...

Las empresas, pocas veces consideran la información ambiental en las variables económicas propias del sector en la que desarrollan sus actividades, es decir, desconocen la incidencia de los costos ambientales. Los costos deben calcularse considerando no sólo los recursos económicos utilizados, sino también los recursos que intervienen en la preservación y mejora del medio ambiente, estos representan un elemento más del costo de producción y tienen su impacto en los precios. El desarrollo de una política ambiental integrada al sistema contable, y específicamente en el área de costos, producirá una reducción de costos, cuando a través de la incorporación de insumos y procesos permita un mejor aprovechamiento de excedentes que puedan ser reciclados, así como prevenir sancione por no cumplimiento de las normas. En consecuencia, un estudio del impacto ambiental permitirá eval...

Contador Público, dos palabras que expresan la función del profesional contable. El carácter público, ubica su actuación como "visto y sabido por todos" y su deber es decir la verdad, opinar con absoluta independencia y transparencia, para evitar situaciones como el problema Enron Corp. y sus Auditores.

The ignorance of the natural resources economic has contributed to its deterioration and degradation, which affects the social and economic situation of our country, the reason is that there is a distinct market for transactions. The valuation of natural resources is sustainable trough an objective development, proposed that the environment is not a free, although there are no conventional markets, and suggests measuring use and shortage. It must be included the total economic value of the natural resource values which are: direct, indirect, present, future, option, of use, not used, and existence. It is foresee gradually the set up a real market of environmental assets, it is necessary have parameter of valuation, that would serve to generate alternative developments in rural communities, keeping clean environmental practices. The objective is to identify formally tradable and potential...

These work aims to describe those who identify natural resources and environmental assets that are not recognized as such in the traditional financial accounting. Some reasons indicate that they are considered unrestricted and lack of value in the absence of a defined market for their transactions. The need to value natural resources and environmental accounting regulations are some important topics developed in this work, as a partial breakthrough, due to its complexity and limited information, being aware that more empirical research is required.

Today decisions are made on the basis of information present and futureis not enough information in the historical financial statements, prepared and published in relationto what happened inthe past.For economic agents is particularly important information that enables them to analyze and considerthe possibilities of future events that will facethe company. Evidence relating to prospective financial information, but parti allyappliedin piece meal and with out adopting a particular model. This paper presents the following hypothesis"states prostectiva information should be prepared on the basis ofcriteria consistent with prior periods,the accounting rules applying to verify with any degree ofre asonableness the contingencies that will face businesses." The aimis to establish the need for prospective financial information, incorporating accounting for estimates, for displaying future event...

Peru is one of the Latin American countries that have higher rates of business informality which leads to a high degree of tax evasion. The activity in the informal economy that exists in our country is attributed, among its main causes, the cost of legality, legal restrictions and control activities established by law. The issue is important because it seeks to identify the relationship between the informal economy and tax evasion, which are listed, classified and reported issues related to national reality. Develop a framework of economic sectors, informality and tax evasion, discusses causes and consequences, and finally presents the conclusions and recommendations in order to improve tax collection in our country.

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The issue of environmental impact in the world, let’s admit the presence of the emergence of a new accoun-ting business and financial discipline, with changes in the conceptual framework and the specific rules that add value to traditional accounting information. This would involve the adoption of new measurement methods, estimates and conceptual update on assets, liabilities, expenses, costs and liabilities; with the particulars surrounding the “environment”, leading him to a more qualitative than quantitative analysis. A challenge for the accounting science and interference from other sciences, to provide more knowledge. There is no specific environmental accounting stan-dard before this vacuum, using certain existing rules are presenting a generic treatment for environmental situations such as: NIC 16, NIC 36, NIC 37 and NIC 38. The goal is to express the need to establish thefo...

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Climate change has become the major concern of this century, is companies that must meet the environmen-tal impacts of production of goods and services. Social information that is involved in scientific knowledge of accounting and lets admit the presence of the emer-gence of a new accounting discipline.The main goal is to identify the most relevant criteria for developing an environmental and a conceptual fra-mework, for which it is based on accounting doctrines developed by researchers. The study has a deductive methodological approach is more qualitative than quantitative and descriptive.The main conclusion states that a predictable and progressive future must be configured from a standard accounting for environmental aspects that serve as re-gistration information, measurement and presentation of the results; well as, make decisions development and clean business practices.

Environmental problems exists worldwide; especially in our country, as the result of soil abuse, exploiting it without care for its preservation, and using agrochemicals that damage health, as a result of consuming contaminated fresh food derived from residues of chemical products.A new approach to agricultural chain production is necessary, to ensure sustainable development with economic viability, environmental sustainability, social justice and humanistic, increased capacity for self-knowledge in rural communities- where natural processes are integrated with agricultural production-reaching for higher productivity of plants and organic products. In this regard, the study seeks to answer the following question: What is the impact of implementing a sustainable production system with organic agriculture?The goal is to highlight the importance of implementing organic production processes ...

The work is a continuation of the subject: “Chain of sustainable production costs and national food security “, which was published in the Journal of Accounting Research Quipukamayoc in the previous edition. This time, it is aimed to develop the best practices to achieve continual improvement in agricultural production chain, which, as noted above, ensures sustainable development with economic and ecological sustainability, social and humanistic justice, where natural processes are integrated with production as well as higher productivity of plants and organic products.The study develops the best environmental friendly practices for sustainable production with organic agriculture, it has a deductive methodological approach of descriptive type, and presents and as a result, a structure of best practices that add value to agricultural production chain under five dimensions: social, eco...

For some authors accounting is considered as a social practice whose scope is the economic context with impact on organizations. The case study is a methodology that can link theory with practice and generate a source of knowledge to construct theories and an accounting doctrine.Accounting is applied with greater intensity in management: business, governmental, environmental, financial, among others; they all have experienced significant casuistry that deserve to be disseminated among students and / or accounting professionals and related sciences.The purpose is to relate accounting research with professional practice. The lack of linking theory with the daily happenings of the organizations in general and accounting practice in particular, makes the theorization about accounting without paying attention to empirical research, which is sometimes criticized and questioned, but it is impor...

Objective: To establish the need to have detailed and relevant environmental information, providing comprehensive information on the financial and social situation of the hospital centers, raising the hypothesis "The environmental management accounting provides relevant information that must be disclosed to achieve comprehensive information that hospital centers need to know about its financial situation and serve as a preventive and corrective instrument on environmental and social damage. Method: The study is qualitative and quantitative, of a descriptive and correlational level, non-experimental and with a cross-sectional design. Results: It is shown that there are hidden environmental costs that financial accounting does not reflect. Conclusion: We present the contribution of a structure of environmental accounts for health service processes.