La aplicación de la gestión estratégica universitaria surge como consecuencia incondicional de mejorar la mentalidad de posicionamiento estratégico del Contador Público en el mercado ocupacional, donde priman las características del nivel de capacidades, valores, creatividad, innovación, liderazgo, entre otros. El problema de estudio es ¿en qué medida la gestión estratégica universitaria mejora el posicionamiento del Contador Público del Centro del Perú? Es emergente, inédito y primigenio por que las universidades no planifican, organizan, direccionan y controlan estratégicamente su gestión para lograr la misión, visión, metas y objetivos de posicionamiento holístico. La investigación fue de tipo aplicativo y de nivel explicativo, siendo la muestra intencionado no probabilístico. Se realizó en la Región Junín y Cerro de Pasco, específicamente en la Universidad Na...

Objective: To analyze the evolution of accounting bookkeeping and propose a management accounting record report denominated multi-bookkeeping sphere of generation 2021. Method: The method used was the descriptive and non-experimental research. In which a series of research articles, congress memory publications and countable events were analyzed. In addition, a sample of 100 people’s opinions, regarding their experience shopping in a company, was also considered for the research. Results: The double bookkeeping sphere is a cold, mechanic, traditional and routine register system; it has been kept in force for more than 500 years, it presents limitations as are the managerial countable measurement, registration and decision making process. The proposed multi-bookkeeping spheres’ report presents components of triple, quadruple, quintuple to infinity bookkeeping’s spheres as systems of...

Objective: To analyze the evolution of accounting bookkeeping and propose a management accounting record report denominated multi-bookkeeping sphere of generation 2021. Method: The method used was the descriptive and non-experimental research. In which a series of research articles, congress memory publications and countable events were analyzed. In addition, a sample of 100 people’s opinions, regarding their experience shopping in a company, was also considered for the research. Results: The double bookkeeping sphere is a cold, mechanic, traditional and routine register system; it has been kept in force for more than 500 years, it presents limitations as are the managerial countable measurement, registration and decision making process. The proposed multi-bookkeeping spheres’ report presents components of triple, quadruple, quintuple to infinity bookkeeping’s spheres as systems of...