Vol. 16 No. 31 (2021)

View Vol. 16 No. 31 (2021)

Management Accounting / Education / Administration / Entrepreneurship / Auditing

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Published: 19/06/2026

Editorial

Editorial

Oscar Alfredo Díaz Becerra

3-6
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Management Accounting

Perception of the Brazilian Accounting Professional on Suspected Money Laundering Operations

Jonatas Dutra Sallaberry, Leonardo Flach

7-24
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The impacts of the internationalization process on the Management Control System: the case of the Localiza company

Simone das Neves Fialho, Josir Simeone Gomes

25-41
- PDF (Português (Brasil))
Transaction Cost Theory and Choice of Ways to Enter the International Market

Matheus Alexsandro Teófilo Alves, Vinicius Farias Moreira, Yákara Vasconcelos Pereira

42-56
- PDF (Português (Brasil))
Internal control and business management of Peruvian shopping centers, in times of the current pandemic (2020)

Manuel Alberto Espinoza Cruz, Ericka Nelly Espinoza Gamboa, Hugo Eladio Chumpitaz Caycho

57-70
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Level of compliance with environmental information in the sustainability reports in the mining and energy sector of Peruvian and Chilean companies

Karina Pocomucha Valdivia, Cecilia Venegas Morales

71-94
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Education

Socioacademic Insecurities and Task Performance of Researchers in Training: Evidence from the First Weeks of the COVID-19 Pandemic

Alison Martins Meurer, Iago França Lopes

95-115
- PDF (Português (Brasil))

Administration

Impact of justice on psychological capital and job satisfaction in workers in the automotive industry

Nayeli Alejandra Avitia-Cordero, Paulina Irasema Salas-Guevara, María Marisela Vargas-Salgado, Karla Gabriela Gómez-Bull

116-130
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Entrepreneurship

Entrepreneurial leadership and its relationship with innovation in manufacturing companies in the state of Aguascalientes

Jatsiri Yolotzin García Ortiz, María de los Ángeles Silva Olvera, Neftalí Parga Montoya, Lorena Patricia Bojórquez Guerrero

131-144
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Auditing

The implementation of the recommendations of the audit of the National Control System and the management of the local governments of Lima Metropolitana, period 2015-2020

Martín Edmundo Mogrovejo Espinoza

145-155
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