{"id":140,"date":"2025-01-30T20:50:17","date_gmt":"2025-01-30T19:50:17","guid":{"rendered":"https:\/\/investigacioncontabilidad.unmsm.edu.pe\/?page_id=140"},"modified":"2025-03-12T20:49:11","modified_gmt":"2025-03-12T19:49:11","slug":"tema","status":"publish","type":"page","link":"https:\/\/investigacioncontabilidad.unmsm.edu.pe\/?page_id=140","title":{"rendered":"Tema"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"140\" class=\"elementor elementor-140\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ce4c74e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ce4c74e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bb664da\" data-id=\"bb664da\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-469c6e0 elementor-widget elementor-widget-heading\" data-id=\"469c6e0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tema y prop\u00f3sito<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6b9ac5 elementor-widget elementor-widget-text-editor\" data-id=\"f6b9ac5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>Quipukamayoc<\/em>\u00a0es una revista de acceso abierto, publica art\u00edculos de investigaci\u00f3n in\u00e9ditos y originales, arbitrados bajo el tipo de revisi\u00f3n por pares doble ciego (<em>double-blind peer review<\/em>), dentro de los siguientes temas: Contabilidad, Auditor\u00eda, Tributaci\u00f3n, Finanzas, Econom\u00eda, Comercio y Negocios Internacionales, Sector P\u00fablico, Peque\u00f1as y Medianas Entidades, Gesti\u00f3n y Riesgos Empresariales, Sistemas y Tecnolog\u00edas de la Informaci\u00f3n, Docencia e Investigaci\u00f3n, \u00c9tica en los Negocios y Responsabilidad Social Empresarial. Tiene como objetivo contribuir con el desarrollo y avance del conocimiento en las disciplinas contables, econ\u00f3micas y empresariales. Publica en espa\u00f1ol y recibe trabajos de investigadores nacionales y extranjeros.<\/p><div class=\"elementor-element elementor-element-3504843 elementor-widget elementor-widget-text-editor\" data-id=\"3504843\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p><b>Finalidad:<\/b>\u00a0Contribuir con el desarrollo y avance del conocimiento en las disciplinas contables, econ\u00f3micas y empresariales.<\/p><p><b>Objetivo:\u00a0<\/b>Publicar resultados de investigaciones contables, econ\u00f3micas y empresariales de calidad a trav\u00e9s de un sistema de arbitraje de pares expertos (peer review)\u00a0<\/p><p><b>Edici\u00f3n:<\/b>\u00a0Instituto de Investigaci\u00f3n de Ciencias Financieras y Contables de la Facultad de Ciencias Contables de la UNMSM.<\/p><p><b>Acreditaci\u00f3n:\u00a0<\/b>Fondo Editorial de la UNMSM.<\/p><p><b>Indizaci\u00f3n:\u00a0<\/b>SciELO Per\u00fa, DOAJ, Latindex cat\u00e1logo 2.0, REDIB, LA Referencia, MIAR, Journal TOCs, Crossref y ALICIA.<\/p><p><b>Enlace:<\/b>\u00a0https:\/\/revistasinvestigacion.unmsm.edu.pe\/index.php\/quipu<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Tema y prop\u00f3sito Quipukamayoc\u00a0es una revista de acceso abierto, publica art\u00edculos de investigaci\u00f3n in\u00e9ditos y originales, arbitrados bajo el tipo [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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