Quipukamayoc

QUIPUKAMAYOC  is an accounting research journal published by the Facultad de Ciencias Contables de la Universidad Nacional Mayor de San Marcos (UNMSM), which aims to publish primary articles peer reviewed according to international quality standards.  The journal receives works by researchers from the UNMSM and national or foreign researchers, publishes three issues per volume, in digital format, disseminating the contents in open access and full texts.

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  • Public expenditure on education and its impact on child labor in Cajamarca and...
    Acuña Ramírez, Jesús Alexander; Gálvez Briones, Paúl Eduardo; Obando Peralta, Ena Cecilia
    Quipukamayoc
    2021-12-29
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  • Effect of the international copper price’s quote on corporate income tax collection in...
    Lévano Huamaccto, Ronald Studer; Oscanoa Ponce, Bill Frank; Casavilca Maldonado, Edmundo Rafael
    Quipukamayoc
    2021-12-29
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  • Taxation to the consumption of motion pictures and consumer attendance to cinema by...
    Cornejo Vilcarino, José Luis
    Quipukamayoc
    2021-12-29
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  • Proposal of the cost system and its impact on the utility of laundry Industrial Wash...
    Soto Mujica, José Carlos Humberto
    Quipukamayoc
    2021-12-29
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  • Tax benefits of the agricultural sector and peruvian social- economic development
    Tuesta Bardalez, Segundo Eloy; Villegas Chávez, Héctor; Yupanqui Linares, Orlando Roberto
    Quipukamayoc
    2021-12-29
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  • The relevance of finance within a sustainable business model in vulnerable populations
    Reátegui Vela, Walther Hernán; Reátegui Vela, Ana Inés
    Quipukamayoc
    2021-12-29
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  • Judgments in preparation of financial statements of Peruvian mining companies
    Castañeda Moreano, Rosa Milagros
    Quipukamayoc
    2021-12-29
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  • External economic factors in the growth of the Peruvian economy: An autoregressive...
    Chávez Lazo, Iraida Betty; Burgos Zavaleta, Víctor Fernando Jesús
    Quipukamayoc
    2021-12-29
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  • Fiscal and monetary management for mitigating the harmful impacts of the global...
    Gomero Gonzales, Nicko Alberto; Masuda Toyofuku , Víctor Ricardo; Saldaña Pacheco, Luis Arnaldo
    Quipukamayoc
    2021-12-29
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  • Determinants of business performance in Metropolitan Lima during the COVID-19 pandemic
    Ramos Reyes, Joshep Ivan
    Quipukamayoc
    2021-12-29
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  • Editorial
    Rodríguez Cairo, Vladimir
    Quipukamayoc
    2021-12-29
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  • Capital structure and profitability of the banking sector that operates in Peru
    Ramírez Huerta, Valiente Pantaleón; Vicente Armas, Edgar
    Quipukamayoc
    2021-09-01
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  • Financial inclusion in Peru and Latin America in times of COVID-19
    Vargas García, Allan Herminio
    Quipukamayoc
    2021-09-01
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  • Lessons learned and future business strategies one year after the pandemic
    Araujo-Aguirre, Will Erick
    Quipukamayoc
    2021-09-01
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  • Mission statements of issuing companies on asuncion’s stock exchange, Paraguay
    Ovelar Fernández, Walter Daniel; Riveros Quintana, Ricardo Ignacio
    Quipukamayoc
    2021-09-01
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  • The principle of contributive capacity in relation to the health emergency COVID-19 in...
    Orellana Ulloa, Milca Naara; Gutiérrez Jaramillo, Néstor Daniel; Ramón Ruffner de Vega, Jeri Gloria
    Quipukamayoc
    2021-09-01
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  • Accounting and tax aspects of earnings under the scope of the peruvian tax legislation
    Oscanoa Ponce, Bill Frank; Levano Huamaccto, Ronald Studer
    Quipukamayoc
    2021-09-01
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  • Socioeconomic factors related to the divorce rate of woman in Peru
    Castillo Chiroque, Antony Raul Stuardo; Obando Peralta, Ena Cecilia; Casavilca Maldonado, Edmundo Rafael
    Quipukamayoc
    2021-09-01
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  • Diversification of investment portfolios with cryptocurrencies
    Chambi Condori, Pedro Pablo
    Quipukamayoc
    2021-09-01
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  • Theoretical bases of qualitative research in accounting sciences
    Alegre Brítez, Miguel Ángel; Kwan Chung, Chap Kau
    Quipukamayoc
    2021-09-01
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  • Peru: Determination of the potential collection gap for city taxes, 2014-2021
    Cayatopa Rivera, Luis Enrique
    Quipukamayoc
    2021-09-01
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  • Editorial
    Rodríguez Cairo, Vladimir
    Quipukamayoc
    2021-09-01
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  • Tax prevention audit and impact on the payment of the general tax on sales in footwear...
    Castillo del Águila, Greta Magaly
    Quipukamayoc
    2021-05-27
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  • The spheres multibookkeeping as a management accounting record system, generation 2021
    Lozano Núñez, Carlos; Lozano Núñez, Pedro Demetrio; Mercado Guillén, Ada Lina
    Quipukamayoc
    2021-05-27
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  • Financial inclusion and its incidence on the tax non-compliance of peruvian MYPE...
    Tuesta Bardalez, Segundo Eloy; Chafloque Gastulo, Rafael
    Quipukamayoc
    2021-05-27
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