The spheres multibookkeeping as a management accounting record system, generation 2021


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Title The spheres multibookkeeping as a management accounting record system, generation 2021
Las esferas multipartida como sistema de registro contable gerencial, generación 2021
Creator Lozano Núñez, Carlos
Lozano Núñez, Pedro Demetrio
Mercado Guillén, Ada Lina
Subject Spheres multibookkeeping
accounting records
managerial report
accounting dimension
countable manager
Esferas multipartida
registros contables
reporte gerencial
partida triple
gestor contable
Description Objective: To analyze the evolution of accounting bookkeeping and propose a management accounting record report denominated multi-bookkeeping sphere of generation 2021. Method: The method used was the descriptive and non-experimental research. In which a series of research articles, congress memory publications and countable events were analyzed. In addition, a sample of 100 people’s opinions, regarding their experience shopping in a company, was also considered for the research. Results: The double bookkeeping sphere is a cold, mechanic, traditional and routine register system; it has been kept in force for more than 500 years, it presents limitations as are the managerial countable measurement, registration and decision making process. The proposed multi-bookkeeping spheres’ report presents components of triple, quadruple, quintuple to infinity bookkeeping’s spheres as systems of accounting records composed by "n" dimensions of qualitative and quantitative variables, which are also internal or external and affect the company. These are rated and counted either in a positive or negative form, and expressed in various indicators to measure the events and the countable facts of the business’ environment. Also, they are built and adapted by constructs managed by the public accountant. Conclusion: The report of multi-bookkeeping spheres as the managerial accounting record of generation 2021, allows measuring the internal or external quantitative and qualitative variables that affect the company, and requires the public accountant’s competences.
Objetivo: Analizar la evolución de las partidas contables y proponer un reporte de registro contable gerencial denominado esfera multipartida de generación 2021. Método: Investigación no experimental y descriptiva. Se analizaron artículos de investigación, publicaciones de memorias de congresos y eventos contables. Se consideraron las opiniones de 100 personas que efectuaron compras de productos en una empresa. Resultados: La esfera de partida doble es un sistema de registro frío, mecánico, tradicional y rutinario; se mantiene vigente desde hace más de 500 años, presenta limitaciones de medición contable, de registro y decisional. El reporte propuesto de esferas multipartida presenta componentes de esferas de partida triple, partida cuádruple, pentapartida, al infinito como sistemas de registros contables compuesto por “n” dimensiones de variables cuantitativas y cualitativas internas o externas que afectan a la empresa. Estas son valorizadas y puntuadas de forma positiva o negativa, expresadas en diversos indicadores para medir los eventos, sucesos y los hechos contables del entorno empresarial. Se construyen y se adecuan por constructos que gestiona el Contador Público. Conclusión: El reporte de esferas multipartida como registro contable gerencial de generación 2021 permite medir variables cualitativas y cuantitativas internas o externas que afectan a la empresa, y requiere altas competencias del Contador Público.
Publisher Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables
Date 2021-05-27
Type info:eu-repo/semantics/article
Format application/pdf
Source Quipukamayoc; Vol 29 No 59 (2021); 35-42
Quipukamayoc; Vol. 29 Núm. 59 (2021); 35-42
Language spa
Rights Derechos de autor 2021 Carlos Lozano Núñez, Pedro Demetrio Lozano Núñez, Ada Lina Mercado Guillén

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