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Item type:Publication, 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. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, 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. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, 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 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, 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.1