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Análisis de la satisfacción con respecto a una maestría de una universidad de Lima desde la perspectiva de sus egresados
(2022-08-11)
La presente investigación busca analizar la satisfacción de los egresados de una maestría. Partimos de la noción de que las percepciones sobre el proceso de aprendizaje son determinantes para entender la satisfacción sobre un servicio académico recibido. Planteamos un marco conceptual que integra la teoría del involucramiento de Astin (1985) y la satisfacción estudiantil que prioriza los servicios académicos de Walberg (1981) y de Aguer (2016). En ese sentido, realizamos entrevistas a profundidad para entender el fenómeno. A partir de ello, planteamos que la satisfacción de los servicios de maestría analizada depende de la enseñanza académica y el desarrollo emocional.
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Dataset on Financial Literacy, Financial Inclusion, Informal Financial Business Practices, and Intentions towards Formalization of Female Small Vendors in Lima, Peru
(Brill Academic Publishers, 2024-01-01)
This article presents findings from a survey conducted in Lima, Peru, aimed at understanding the relationships between education, financial literacy, financial inclusion, and informal financial business practices among small female vendors. The study, which collected 118 valid responses, focused on the impact of these factors on vendors' intentions toward formalization. Formality was assessed based on legal registration with tax authorities, emphasizing the informal practices viewed on a continuum. These practices were evaluated using a five-point gradation scale that depicted varying levels of formality. Financial literacy, financial inclusion, and formalization intentions were measured using a five-point Likert scale, while a dichotomous question captured the formality-informality of the businesses. The demographic variables included age, gender, business tenure, employee count, and business activity. Educational level, typically treated as demographic, was considered an antecedent to financial literacy. The dataset linked to this study included raw survey data. It serves as a valuable resource for researchers, industry representatives, public authorities, and stakeholders from developing countries to deal with informality and formalization. The survey methodology and data are adaptable for use in different national contexts, facilitating comparative analysis in developing countries.
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Stepping into the Light: Navigating the Challenges of Formalizing Accounting Practices in a Cuban Travel Agency
(Emerald Publishing Limited, 2023-11-22)
Learning outcomes After reading and analyzing the case study, the students would be able to understand the critical role of the International Financial Reporting Standards (IFRS)-compliant accounting principles in facilitating strategic alliances between publicly traded international corporations and emerging companies in informal business environments, design the company’s accounting system to ensure the application of the accounting standards contained in IFRS and understand the accounting process for properly recording a company’s transactions. Case overview/synopsis This case study deals with Giulia’s decision to take on the proposal of a conglomerate to acquire a 45% stake in her travel agency, Know Cuba First Travel Agency (KCF). Giulia was an Italian entrepreneur based in Havana, Cuba. She has dealt with informal business practices in the Cuban tourism industry. However, Foreign Investments Ltd., a publicly listed company, needs formal accounting if investing in the venture. If Giulia agrees with the proposal, an accounting information system would have to be implemented to comply with the investor’s requirements. Complexity academic level This case study is suitable for financial accounting undergraduate courses. Supplementary materials Teaching notes are available for educators only. Subject code CSS 1: Accounting and finance.
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Perceptions About the Assessment in Emergency Virtual Education Due to COVID-19: A Study with University Students from Lima
(MDPI, 2023-04-01)
The COVID-19 pandemic forced a large section of Peruvian universities to design systems for emergency virtual education. This required professors to quickly learn how to use teaching platforms, digital tools and a wide range of technological skills. In this context, it is remarkable that formative assessment may have been the pedagogical action with the greatest number of challenges, tensions and problems, due to the lack of preparation of many professors to apply performance tests and provide effective feedback. Given this, it is presumed that these insufficiencies (previously exhibited in face-to-face education) were transferred to virtual classrooms in the framework of the health emergency. A survey study was carried out on 240 students from a private university in Lima to find out their perceptions and preferences regarding the tests that their professors administered in the virtual classrooms. It was found that the students were assessed, for the most part, with multiple choice tests. In addition, it was found that the students recognized that the essay tests were the most important for their education, but they preferred multiple choice tests. Finally, it was found that law school students were mostly assessed with essay tests and psychology students with oral tests.
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Análisis de la aplicación de Monopolio en un curso financiero de una universidad privada desde la percepción de los estudiantes
(2023-09-18)
El presente trabajo evalúa la aplicación del juego Monopolio desde la perspectiva de estudiantes de una universidad privada. Es una investigación cualitativa, de carácter descriptivo fenomenológico. Se usó como técnica un grupo focal (5 participantes) para evaluar desde las percepciones de los estudiantes presenciales. Siguiendo los antecedentes y continuando con lo desarrollado por la teoría de la autodeterminación y de la inmersión en juegos, se encuentra que existe una reacción positiva ante la motivación para desarrollarse académica y actitudinalmente gracias a la aplicación del juego; no obstante, la naturaleza hibrida de la sesión generó problemas técnicos que impidieron una inmersión.
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From Sidewalk to Supermarket: María Saavedra and the Silent Strength Behind Growth
(IGI Global, 2025-11-13)
This chapter, per the authors, examines the entrepreneurial trajectory of a Peruvian woman micro-entrepreneur navigating Latin America's high-informality environment. Drawing on the Theory of Planned Behavior and Upper Echelons Theory, it analyzes how attitudes, subjective norms, and managerial cognition shape intentions, resilience, and gradual formalization. Using a qualitative case study design, the chapter integrates interviews, participant observation, and documentary data to trace the evolution from informal street vending to managing a neighborhood store aspiring to become a supermarket in Ventanilla, Callao. Findings reveal that family embeddedness, community trust, microcredit, and the incremental use of digital tools such as Yape and Plin foster adaptive growth, while informality constrains access to credit and professionalization. The discussion highlights the interaction between behavioral intention, values-based management, and purpose, offering policy and scholarly implications for supporting women-led microenterprises toward sustainable formalization.
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Challenges in the accounting practices of a Peruvian corner store owner
(Elsevier BV, 2026-06-01)
This case study presents the transition from informal to formal accounting practices in small businesses seeking sustainable growth. Set in a Peruvian corner store, this case presents María Saavedra, a successful entrepreneur with expansion plans to transform her bodega into a minimarket. In this case, informal business practices limit the availability and reliability of accounting information necessary for the evaluation of profitability and financing decision-making. The case places students in the role of advisors, requiring them to assess María’s strengths and constraints; design a formal accounting process consistent with the financial reporting framework applicable in their context; evaluate and recommend an accounting information system that supports inventory, sales, and cash management while remaining scalable; and define the professional, ethical, and customer-oriented profile of the accountant that María needs to achieve its growth objectives. The case was implemented with two cohorts of accounting students at Pontificia Universidad Católica del Perú in 2024, and its effectiveness was evaluated through a scoring rubric applied to de-identified team reports submitted prior to the plenary discussion, as well as students written reflections on four open-ended questions, reported through de-identified excerpts. The accompanying Teaching Note provides implementation guidance, assessment criteria, and instructional support for adapting the case across different contexts.
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Bodegus: A Serious Game Intervention to Shape Informal Business Practices
(Serious Games Society, 2026-01-30)
This study aimed to test whether a serious-game intervention (Bodegus) strengthens the relationship between the perceived usefulness of formal business practices and the intention to formalize these practices. Using a pre-experimental pre-test–post-test design, 38 Peruvian entrepreneurs played Bodegus as part of a workshop on formality and completed a questionnaire measuring the constructs' perceived usefulness and intention to formalize business practices. The constructs were modeled as second-order composites in the areas of governance/leadership, legal/tax, and accounting/finance. The analysis was conducted using a multi-group Structural Equation Model with the partial least-squares method. Although the group-difference tests were not statistically significant, the relationship between the two variables was stronger in the post-test model, showing higher explanatory and predictive metrics; therefore, the results were interpreted as exploratory. The originality of this study lies in presenting and detailing Bodegus as a serious-game intervention study that tests two opposing normative ethical approaches: virtue ethics and utilitarianism. Its impact consists of offering a replicable design and an analytical approach for ethical/behavioural education on informality, guiding course design, and micro-level policy initiatives aimed at fostering formal business practices.
Scopus© Citations 1 2
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A design science approach to mixed-methods evaluation in serious game research
(Elsevier BV, 2025-06-01)
For a serious game to be effective, it must undergo rigorous validation process. A Design Science approach advocates the use of quantitative or qualitative research methodologies within the creation and validation of artifacts, an approach suitable for evaluating serious games as educational tools. This study presents a methodological framework that integrates quantitative measurement and qualitative inquiry to assess the effectiveness of a serious game designed for ethics education. We provide access to the quantitative questionnaire, its codebook, and the dataset generated during the validation of the authors' approach using a serious game for teaching business ethics. The integration of both methods allowed us to validate the game as a relevant and effective strategy for promoting ethical reflection among university students. These findings support the consistency and reliability of the method used for validating serious games. Methodological Highlights•The quantitative assessment is based on the Technology Acceptance Model III (TAM III) and the Theory of Planned Behavior (TPB).•Qualitative inquiry analyzes students' group work to understand their perceptions of ethical phenomena after gameplay.•Professors can use insights from students' perceptions as a starting point or framework for takeaways in future game applications.
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