Vol. 16 No. 32 (2021)

View Vol. 16 No. 32 (2021)

Management Accounting / Finance / Professional Development / Marketing / Taxation

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Published: 2021-12-28

Editorial

Editorial

Oscar Alfredo Díaz Becerra

3-6
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Management Accounting

Strategic management of microenterprises in the agroindustrial sector of Tabasco, México

Susana Suárez Reyes, María del Carmen Sandoval Caraveo, Clara Luz Lamoyi Bocanegra

7-22
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Elaboration and validation of a scale to measure leadership capacity in a remote work environment (CLETR)

José Luis Arias Gonzáles, Horacio Muñoz Durán

23-37
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Compliance relations of the institutional mission and the use of non-financial performance indicators in companies listed on B3

Antonio Andre Cunha Callado, Diengo Dantas Siqueira

38-59
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Influence of exogenous and endogenous factors and disclosure of the SDG on the performance of public companies

Francieli Pacassa, Sady Mazzioni, Cristian Baú Dal Magro

60-77
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Finance

Over-indebtedness and its impact on credit risk in Peruvian microfinance institutions: cajas municipales de ahorro y crédito 2016-2019

Emerson Jesús Toledo Concha, Víctor Manuel León Reyes

78-90
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Professional Development

The intention to entrepreneur and the preparation of future accountants

Cristiane Krüger, Pedro Oliveira Homrich, Cláudia de Freitas Michelin, Jéssica da Silva Maciel

91-109
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Brazilian panorama of accounting teaching applied to the third sector: an analysis in public institutions of higher education

Fernando Gentil de Souza, Alexsandro Romao do Nascimento, Jessé Ovídio de Santana

110-128
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Marketing

Marketing trends and perspectives in SMEs

Juan Carlos Suárez Pérez, Osmany Pérez Barral

129-142
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Taxation

Tax benefits for producers of milk under the taxation regimes in Colombia

Juliana Carolina Farfan Rodriguez, Hugo Alejandro Pérez Velásquez

143-163
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