Archives

  • TRASCENDER, CONTABILIDAD Y GESTIÓN
    Vol. 9 No. 27 (2024)

    En este número, la revista Trascender, Contabilidad y Gestión presenta el desarrollo de la investigación en distintos estados de la República Mexicana, demostrando el interés por la educación y el crecimiento del capital humano, desde la formación universitaria hasta la capitalización de conocimiento empresarial.

  • TRASCENDER, CONTABILIDAD Y GESTIÓN
    Vol. 9 No. 26 (2024)

    En este número, la revista Trascender, Contabilidad y Gestión publica el avance de la ciencia contable y de gestión en entidades lucrativas y no lucrativas, mediante estudios documentales y de campo en América Latina, México y otros continentes.

  • TRASCENDER, CONTABILIDAD Y GESTIÓN
    Vol. 9 No. 25 (2024)

    This issue of the journal Trascender, Accounting and Management features articles on the topics of Social Responsibility, Business Ethics, and Higher Education.

  • TRASCENDER, CONTABILIDAD Y GESTIÓN
    Vol. 8 No. 24 (2023)

    This issue of the journal Trascender, Accounting and Management presents two main themes: working life in various economic sectors and Corporate Social Responsibility.

  • JOURNAL TRASCENDER, CONTABILIDAD Y GESTIÓN
    Vol. 8 No. 23 (2023)

    This issue of the journal Trascender, Accounting and Management features articles on cultural tourism, the labor market, generational technology, accounting material sustainability, financial planning, and intellectual capital. These topics are explored through various approaches that uncover objective realities and their impact on economic development from administrative and accounting perspectives.

  • TRASCENDER, CONTABILIDAD Y GESTIÓN (JANUARY-APRIL)
    Vol. 8 No. 22 (2023)

    Las personas y las organizaciones en general enfrentan una apertura hacia el medio ambiente, la legislación, la tecnología, los derechos humanos y la visión de género, aspectos que son tratados en los artículos que integran este número de la revista Trascender, Contabilidad y Gestión.

  • TRASCENDER, CONTABILIDAD Y GESTIÓN
    Vol. 7 No. 21sept-dic (2022)

    In fulfillment of its commitment to disseminating advancements in knowledge, the journal Trascender, Accounting and Management presents in this issue a collection of internationally collaborative scientific articles on the topics of competitiveness, the environment, entrepreneurship, finance, gender, and education.

  • TRASCENDER, CONTABILIDAD Y GESTIÓN
    Vol. 7 No. 20 mayo-agosto (2022)

    The knowledge derived from research reveals the development of values and capabilities within a country, community, and region. In this issue, the journal Trascender, Accounting and Management presents this knowledge through seven research reports and three research essays resulting from rigorous research methods. This issue predominantly features labor and economic studies employing various methodologies and approaches, with a consistent focus on the effects of COVID-19 on organizations and financial risk.

  • TRASCENDER, CONTABILIDAD Y GESTIÓN
    Vol. 7 No. 19 enero-abril (2022)

    Within an economic landscape of change due to international policy and the development of trends, this issue of the journal Trascender, Accounting and Management marks the beginning of its seventh year, reflecting these changes. The various articles showcase the effects of economic policy and adaptation trends in different organizations, including: business models, labor inclusion, business innovation, university identity, the relevance of financial information, and corporate sustainability, providing an informed perspective on the current state of organizational functioning.

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  • TRASCENDER, CONTABILIDAD Y GESTIÓN
    Vol. 6 No. 18 septiembre-diciembre (2021)

    En esta ocasión la Revista Trascender, Contabilidad y Gestión, les presenta una revista con un contenido poli cromático, dentro de las ciencias sociales, económicas y administrativas. Cada uno de los artículos, de este número trae a la lectura y análisis distintos temas, entre ellos el efecto en el sistema financiero y sus reacciones cambiarias, el desempeño del servicio público, en un gobierno nacional con un enfoque de desconfianza y revisión, la presión del sector turístico en España y una revisión de la gestión del conocimiento. En un año, en donde la recuperación sanitaria de la pandemia del COVIT 19, fluctúa en atención, descuido, preocupación y desinterés, ha provocado un escenario de incertidumbre y presión que es notorio en este ejemplar de nuestra revista, que proyecta una posición reactiva en la economía, los organismos públicos y educativos.

  • TRASCENDER, CONTABILIDAD Y GESTIÓN
    Vol. 6 No. 17 mayo-agosto (2021)

    El conocimiento actual en las ciencias administrativas, se ha ajustado por aspectos sociales y ambientales que han provocado una evolución de las estrategias, misión y visión de las organizaciones económicas y educativas, gozando de un respaldo internacional. Una visión de estos cambios, se publica en los artículos de este número de la revista TRASCENDER, CONTABILIDAD Y GESTIÓN, que demuestran el avance del pensamiento y el ajuste de paradigmas por creencias, emprendimiento, normatividad, teorías y conductas.

  • TRASCENDER, CONTABILIDAD Y GESTIÓN
    Vol. 6 No. 16 enero-abril (2021)

    In this issue, the journal Trascender, Accounting and Management presents three articles with extensive development, addressing transparency and current social trends: public management, gender-based violence, and the impact of tourism.

  • TRASCENDER, CONTABILIDAD Y GESTIÓN
    Vol. 5 No. 15 septiembre-diciembre (2020)

    In this issue, the journal Trascender, Accounting and Management presents articles that explore various empirical, theoretical, and methodological activities, allowing for an understanding of the administrative and accounting perspective from a viewpoint that is sometimes overlooked.

  • TRASCENDER, CONTABILIDAD Y GESTIÓN
    No. 14 (2020)

    The journal Trascender, Accounting and Management creates opportunities for knowledge and specialization in social, economic, administrative, and accounting sciences. This issue features articles that focus on management, gender, responsibility, accounting, technology, and transparency.

  • TRASCENDER, CONTABILIDAD Y GESTIÓN
    No. 13 (2020)

    The dissemination of emerging knowledge is one of the commitments of our journal TRASCENDER, ACCOUNTING AND MANAGEMENT. This issue reflects the current trends in research within the economic and administrative fields, addressing topics related to human rights and sustainability from various perspectives, contributed by both national and international authors.

  • TRASCENDER, CONTABILIDAD Y GESTIÓN
    No. 12 (2019)

    The journal Trascender, Accounting and Management connects its readers with emerging knowledge in the social and administrative sciences. This issue features both national and international articles across various research areas, including studies on transparency, gender, technology, and academia. The articles are divided into two sections: Research Reports and Essays.

  • TRASCENDER, CONTABILIDAD Y GESTIÓN
    No. 11 (2019)

    The economic and administrative sciences have a broad scope, and this issue of the journal Trascender, Accounting and Management makes this evident. It features articles that range from purely accounting topics to analyses of behavior within organizations, as well as articles on educational aspects, engineering, and public administration. This diversity opens a door that allows for understanding and interpreting realities from various disciplinary backgrounds.

  • TRASCENDER, CONTABILIDAD Y GESTIÓN
    No. 10 (2019)

    The use of information that nourishes and supports the participation of stakeholders from various types of organizations enables their successful evolution and development. With this premise, this issue of the journal Trascender, Accounting and Management presents different works that focus on concepts such as communication, regulations, and auditing. The issue begins with a quantitative study of business behavior in small and medium-sized enterprises across various sectors in Aguascalientes, Mexico. This study employs a quantitative methodology to investigate the organizational environment and climate as a result of human resources interventions, allowing for the discovery of aspects to be understood and strengthened in profit-oriented entities.

  • Septiembre-Diciembre 2018

    TRASCENDER, CONTABILIDAD Y GESTIÓN
    No. 9 (2018)

    In its ninth edition, the journal Trascender, Accounting and Management presents a substantial volume, beginning with research that analyzes harassment and discrimination in companies listed on the Spanish Stock Exchange as of December 2015. This is followed by an article demonstrating the role of accountability in combating corruption. The next article develops a study on the performance of the use of federal resources by municipalities in the Río Sonora region. Continuing, the work highlights the origin and development of accounting standards with an emphasis on the standardization of public expenditure records. In the essays section, a review of the characteristics of professionalization of superior auditing entities in Mexico is presented. A second essay explores concepts of Transparency, Accountability, and Open Government as proposals for access to information. Finally, the process of financial audits conducted by the Superior Institute of Auditing and Taxation is presented as a mechanism for governmental economic control.

  • Mayo-Agosto 2018

    TRASCENDER, CONTABILIDAD Y GESTIÓN
    No. 8 (2018)

    In this issue, the involvement and presence of governmental oversight in the business sector and the exercise of public administration are clearly distinguished as a line of research focused on strengthening these areas. In this regard, the first article presents the results of an evaluation of transparency within a Justice entity in the State of Sonora. It is followed by a discussion on the framework for participation of e-Government in our country, leading to an analysis of ethics in public institutions of the State of Sonora. Lastly, within this line of research, the legal bases for budget allocation in the Federal Public Administration in Mexico are reviewed. In contrast to this line of research, an article is presented that explores the academic sentiments, evolution, and formation of research groups within a regulated institutional and national framework. The essays section contains a review of the state of the art in Corporate Social Responsibility within the business sector.

  • Enero-Abril 2018

    TRASCENDER, CONTABILIDAD Y GESTIÓN
    No. 7 (2018)

    As part of the first volume of the year, articles in the area of Regional Development and Public Policies are included. The issue begins with a Research Report that highlights the importance of technological dissemination and the aerospace industry as a gateway to new productive sectors in northwest Mexico. This is followed by a study on the History of Public Accounting in Mexico and Sonora, which outlines an economic history to build the professional development of public accountants in the country and regional context. The work on Artificial Intelligence presents innovations in services based on the application of mathematical principles in an automated model. Next, there is an analysis of the process and methodology for planning audits conducted by the Superior Institute of Auditing and Taxation. Finally, a research report provides a historical overview of the University of Sonora and its integration as the leading institution of higher education in the region.

  • Septiembre-Diciembre 2017

    TRASCENDER, CONTABILIDAD Y GESTIÓN
    No. 6 (2017)

    In the third volume of this year, the results of research conducted by specialists in various fields are presented, including business, marketing, management, and the educational sector. Initially, an analysis is provided on the valuation and recognition of Intellectual Capital as an intangible asset within an organization's financial structure. This is followed by a study considering the location of a hardware business in the city of Hermosillo, Sonora. In the educational domain, the results of research highlighting the importance of motivation in higher education strategies are presented, aimed at helping to promote socially responsible companies.

  • Mayo-Agosto 2017

    TRASCENDER, CONTABILIDAD Y GESTIÓN
    No. 5 (2017)

    In its fifth edition, the journal Trascender, Accounting and Management offers articles that address topics in both the educational sphere and the development and performance of activities in the governmental sector. This issue features a combination of activities between universities and the private sector, the application of technology in this context, and an important aspect within companies, namely innovation and competitiveness. First, an article is presented that highlights the importance of strengthening educational processes through knowledge management as a means of innovation. Next, the evaluation of performance based on results-oriented budgeting for the use of municipal public resources is published. Finally, a study focused on SMEs is showcased, examining the impact of the changing and competitive environment in which they operate.

  • Enero-Abril 2017

    TRASCENDER, CONTABILIDAD Y GESTIÓN
    No. 4 (2017)

    This issue compiles research reports aimed at disseminating advancements in accounting, management, marketing, information technology, and economics arising from various researchers in Mexico. It features preliminary studies, market proposals, risk analyses, and case studies. First, the preliminary results of the influence of professionalization on the succession process of Family Businesses in Aguascalientes are presented. Next, the context of municipal markets and the strategies implemented to ensure survival in Durango are analyzed. Subsequently, the results of the social media analysis and the Lodging Tax in the State of Sonora are shown. Finally, a case study is presented, documenting the actions and strategies executed for the administrative reorganization of the Office of the Governor of the State of San Luis Potosí, viewed from legal, administrative, technical, and methodological perspectives.

  • Septiembre-Diciembre 2016

    TRASCENDER, CONTABILIDAD Y GESTIÓN
    No. 3 (2016)

    In this issue, the main focus of the articles in the journal is on the application of work proposals in sensitive areas such as marketing and organizational culture, providing insights into the local realities of the cities of Hermosillo, Sonora, and Mexico City. The results of the work are presented from the authors' particular perspectives, accompanied by the viewpoints of students. On one hand, it showcases the theoretical perspectives on Corporate Social Responsibility and Organizational Culture, as well as the consumption habits and patterns of young populations and rural tourism as a strategy for regional development. To conclude, it highlights marketing as an innovation tool for entrepreneurs.

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