Efficiency factors in the exercise of labor accounting expertise and the administration of justice in the superior court of justice of Ancash, 2019-2020
Main Article Content
Abstract
The objective of the research was to determine whether the factors that define the quality of expert accounting reports in labor matters are related to the administration of justice of the Superior Court of Justice of Ancash 2019-2020. It is a correlational study with a non-experimental, cross-sectional design. The sample consisted of 321 lawyers working in the judicial district of Ancash, based in the city of Huaraz, to whom a directed survey was applied. The data were processed using the statistical program SPSS version 26 and the hypothesis was tested using Spearman's Rho statistic, with a significance level of 5%, in order to statistically contrast the validity of the results. It is shown that the training, training and professional experience factors - which define the quality of expert reports in labor matters - are closely related (p <0.05) with the administration of justice of the Superior Court of Justice of Ancash in the period 2019-2020.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Ferreira de Ruíz Díaz, A. M., Sigmund Villalba, M. V., & Monges de Insfrán, N. V. (2017). La práctica del peritaje contable en la ciudad de Encarnación, Paraguay. Contabilidad, Marketing y Empresa, 3(1). https://www.unae.edu.py/ojs/index.php/facem/article/view/79
Frigo, E. (s.f.). ¿Qué es la capacitación? Foro de profesionales latinoamericanos de seguridad. https://www.forodeseguridad.com/artic/rrhh/7011.htm
García-Campos, J., & Rodríguez, P. (2021). Transformación del saber-hacer en la formación contable: Un enfoque integral. Revista Internacional de Ciencias Sociales y Humanidades, 10(2), 45-61.
Palomino Ochoa, J. J. (2022). Desafíos en la acreditación de competencias del perito contable en el aporte de prueba pericial viable y oportuna para mitigar los riesgos de mala praxis en la administración de justicia por el juzgador en la Región de Ucayali, 2022. Revista La Junta, 5(2), 78-104. https://doi.org/10.53641/junta.v5i2.97