A raíz de los escándalos financieros de los últimos años, la profesión contable y la actuación profesional de los contadores se encuentra fuertemente cuestionada. La realidad actual revela los descalabros financieros, la manipulación de información, la apropiación indebida de bienes, el fraude, entre otras acciones que en detrimento de la contabilidad han sufrido cientos de organizaciones. El fraude siempre ha existido, como ejemplo podemos citar el caso de los Escribas quienes eran responsables de la prevención y detección del fraude en la Corte de los Faraones. Actualmente el riesgo de fraude en una empresa es mayor que en otros tiempos debido a la creciente complejidad de las organizaciones y de sus operaciones, a la falta de atención por parte de los ejecutivos, a la carencia de equipos y calidad de las funciones de auditoría interna, a la tácita aceptación de ciertos ...

The investigation seeks to determine whether the internationalization processes followed in recent years by the textile and tailoring companies in the region of Arequipa in Peru, have impacted positively on their development, enabling improvements in competitive and economic sustainability. The results of the sample, permit to affirm a beneficial effect over the development of such organizations when they focus part of their performance in international markets, allowing that the adaptation to more demanding standards promotes incremental sales volumes, generate competitive advantages in different areas and improve the organization favoring their “new knowledge”. When these factors are empowered in a virtuous circle, the companies are gaining an increasing competitive level and reinforce its sustainability over the time. The research is descriptive, longitudinal, explanatory and docu...

The investigation seeks to determine whether the internationalization processes followed in recent years by the textile and tailoring companies in the region of Arequipa in Peru, have impacted positively on their development, enabling improvements in competitive and economic sustainability. The results of the sample, permit to affirm a beneficial effect over the development of such organizations when they focus part of their performance in international markets, allowing that the adaptation to more demanding standards promotes incremental sales volumes, generate competitive advantages in different areas and improve the organization favoring their “new knowledge”. When these factors are empowered in a virtuous circle, the companies are gaining an increasing competitive level and reinforce its sustainability over the time. The research is descriptive, longitudinal, explanatory and docu...