3. Producción

Browse

Settings

Start date: 2023Subject: search.filters.subject.Accounting information systems

Search Results

Now showing 1 - 2 of 2
  • Loading...
    Thumbnail Image
    Some of the metrics are blocked by your 
    consent settings
    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.
  • Loading...
    Thumbnail Image
    Some of the metrics are blocked by your 
    consent 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.