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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  • Cash conversion cycle and its impact on the liquidity of an industrial company
    Diaz Cuenca, Patrick Ademir; Ramón Martínez, Jesabel Jesús
    Quipukamayoc
    2021-05-27
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  • Precisions on liabilities, accruals and contingent liabilities based on the theory of...
    Castañeda Moreano, Rosa Milagros
    Quipukamayoc
    2021-05-27
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  • Control of the National Superintendency of Customs and tax administration in tax works,...
    Ortiz Basauri, Carmen Eufemia
    Quipukamayoc
    2021-05-27
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  • The total quality services and business productivity of receptive turism in Miraflores,...
    Huayta Bautista, Sara Susana
    Quipukamayoc
    2021-05-27
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  • Influence of shared tasks in the quality of communication between executives and...
    Maguiña Rivero, Omar Fabricio; Obando Peralta, Ena Cecilia; Reyes Pastor, Graciela Esther
    Quipukamayoc
    2021-05-27
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  • Credit management and default of Banco Pichincha del Perú, period 2019
    Hinostroza Hermoza, Henry
    Quipukamayoc
    2021-05-27
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  • Cross-cutting influence of mining commodities on the peruvian economy under a global...
    Gomero Gonzales, Nicko Alberto
    Quipukamayoc
    2021-05-27
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  • Editorial
    Rodríguez Cairo, Vladimir
    Quipukamayoc
    2021-05-27
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  • Editorial
    Gomero Gonzales, Nicko Alberto
    Quipukamayoc
    2020-12-29
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  • The mining sector taxation and the environment recovery in Peru, 2011-2016
    Valencia Gutiérrez, Adolfo
    Quipukamayoc
    2020-12-28
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  • Break to regional centralism: ilo province advances with greater private investment and...
    Flores Arocutipa, Javier Pedro; Luján Minaya, Julio César; Jinchuña Huallpa, Jorge
    Quipukamayoc
    2020-12-28
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  • Determinants of China foreign direct investment in Latin America
    Ávila-López, Luis Alfredo; Galván-León, Jorge Alfonso; Zayas-Márquez, Carolina
    Quipukamayoc
    2020-12-28
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  • Market risk management and its impact on the stability of the Peruvian Banking System
    Hidalgo Tupia, Manuel Alberto
    Quipukamayoc
    2020-12-28
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  • Connections between pension 65 and elderly poverty: Peru 2012-2018
    Orco Díaz, Alipio; Santa Cruz Vargas, Karla Sadith; Juro Llamocca, Miguel Ángel
    Quipukamayoc
    2020-12-28
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  • Strategic planning and budgeting in the micro and small textile enterprises of Gamarra...
    Silva Torralva, Hans Jhordan
    Quipukamayoc
    2020-12-28
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  • Criteria of probabilities theory in contingencies assessment in the peruvian mining...
    Castañeda Moreano, Rosa Milagros
    Quipukamayoc
    2020-12-28
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  • Level of income and use of credit cards in Peru
    Rodriguez Cairo, Vladimir; Saldaña Pacheco, Raphael Ángel; Yancari Cueva, Johanna Marissa
    Quipukamayoc
    2020-12-28
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  • New socio-environmental indicators for sustainability reports. Case: peruvian mining...
    Astorga de la Cruz, Brandelt Jesus
    Quipukamayoc
    2020-12-28
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  • Crisis económica mundial del 2008 y su impacto en la evolución de la economía peruana
    Sánchez Barraza, Bernardo Javier
    Quipukamayoc
    2020-08-31
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  • The audit and its influence on the control of the activities carried out by the companies
    Zambrano Montesdeoca, Lady Diana; Gilces Vidal, Cruz Nathaly
    Quipukamayoc
    2020-08-31
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  • Global economic impact of the COVID-19 pandemic. Analysis from the most affected sectors
    Araújo Vila, Noelia
    Quipukamayoc
    2020-08-31
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  • Speed and persistence of risk in pandemic and the roadmap for return
    Villacorta Cavero, Armando Manuel; Orellano Antúnez, Juan Carlos
    Quipukamayoc
    2020-08-31
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  • The taxation of Electronic Commerce in the ecuadorian tax context
    Gutiérrez Jaramillo, Néstor Daniel; Barrueto Pérez, María Teresa; Orellana Ulloa, Milca Naara
    Quipukamayoc
    2020-08-31
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  • Pertinence of Environmental Accounting for contribute to the sustainability of...
    Ceballos Rincón, Olga Inés; Serna Mendoza, Ciro Alfonso; Mejía Soto, Eutimio
    Quipukamayoc
    2020-08-31
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  • Lethality econometric model validity for COVID-19 infected pleople, Peru May 2020
    Flores Arocutipa, Javier Pedro; Jinchuña Huallpa, Jorge; Condori Perez, Roberto Tito
    Quipukamayoc
    2020-08-31
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