Objective: Develop an empirical investigation on accounting expertise and money laundering in Savings and Credit Cooperatives of Peru. Method: The research was descriptive because it used bibliographic references to develop the introduction. The research design was non-experimental, since the independent variable was not manipulated to see its effect on the dependent variable, only the phenomenon of asset laundering was observed within the Cooperatives, as presented in its natural context. To meet the objective, surveys have been carried out on Savings and Credit Cooperatives of Peru that are active Results: The respondents state that 60.12% of the Savings and Credit Cooperatives of Peru have not implemented the money laundering and terrorist financing prevention system. Conclusions: The results serve as the basis for new studies linked to the subject of accounting expertise and money la...

Objective: Evidence of whether Public Accountants in Peru are trained to confront the fourth industrial revolution and analyze the professional competencies of accounting to provide services in digitized economic entities. Method: The research is qualitative, non-experimental documentary, so far as the variables have not been manipulated, but the phenomenon under study has been observed through the analysis, criticism and comparison from several sources of information, considering authenticity, credibility, representation and meaning. Results: The Industrial revolution 4.0 does not replace the public accountants but it does require new competences. Public Accountants are still not prepared to deal the challenges of the fourth industrial revolution. Conclusions: Public Accountants in Peru must be in constant holistic training, updated to the technological changes, with interdisciplinary t...

Objective: Develop an empirical investigation on accounting expertise and money laundering in Savings and Credit Cooperatives of Peru. Method: The research was descriptive because it used bibliographic references to develop the introduction. The research design was non-experimental, since the independent variable was not manipulated to see its effect on the dependent variable, only the phenomenon of asset laundering was observed within the Cooperatives, as presented in its natural context. To meet the objective, surveys have been carried out on Savings and Credit Cooperatives of Peru that are active Results: The respondents state that 60.12% of the Savings and Credit Cooperatives of Peru have not implemented the money laundering and terrorist financing prevention system. Conclusions: The results serve as the basis for new studies linked to the subject of accounting expertise and money la...

Objective: Evidence of whether Public Accountants in Peru are trained to confront the fourth industrial revolution and analyze the professional competencies of accounting to provide services in digitized economic entities. Method: The research is qualitative, non-experimental documentary, so far as the variables have not been manipulated, but the phenomenon under study has been observed through the analysis, criticism and comparison from several sources of information, considering authenticity, credibility, representation and meaning. Results: The Industrial revolution 4.0 does not replace the public accountants but it does require new competences. Public Accountants are still not prepared to deal the challenges of the fourth industrial revolution. Conclusions: Public Accountants in Peru must be in constant holistic training, updated to the technological changes, with interdisciplinary t...

The main objective of the article is to assess the presence and effectiveness of the Sustainable Development Goals (SDGs) in the university curriculum of higher education institutions in Peru, through an analysis of research in this field. From this perspective, the PRISMA systematic review method was employed, selecting 50 studies to facilitate the integration of evidence in relation to academic literature. The exploration was carried out in four databases: Scopus, SciELO, ERIC, and institutional repositories. The results highlight that higher education institutions, located in various regions of Peru, show an increase in preference for integrated approaches in curriculum planning, demonstrating a commitment to achieving the SDGs. It is concluded that the incorporation of these approaches into the academic curriculum signifies significant relevance in preparing university students capab...

El objetivo fue determinar cómo se muestra la evaluación del cumplimiento del sistema de abastecimientos, en los logros de sus metas, de las entidades del estado en la región Ayacucho, 2018. De diseño descriptivo explicativo, la muestra fue de 72 jefes de las oficinas de abastecimiento de la región Ayacucho, a los que se aplicó un cuestionario. Se determinó que, el 56% de las entidades estudiadas, entregan los bienes, de forma adecuada, el 43% de forma regular, y solo 1% de la forma muy adecuada; 73,6% que el arrendamiento fue regular, mientras que el 15,3% fue inadecuada; la revisión periódica de las estanterías y arreglo de las mismas, con un 54,2% de manera regular, 34,7% adecuada, y el 11,1% inadecuada; el 73,6% manifestaron que, la desincorporación del bien es autorizado por el director de la administración o titular de la entidad, se efectúa de forma regular, el 25% de...

Tesis física, ubicada en Biblioteca Central. (M 352.55 E5622 2018)