{"id":"https://openalex.org/W4289533280","doi":"https://doi.org/10.35381/cm.v8i3.761","title":"Modelo b\u00e1sico de un control contable para microempresas","display_name":"Modelo b\u00e1sico de un control contable para microempresas","publication_year":2022,"publication_date":"2022-06-01","ids":{"openalex":"https://openalex.org/W4289533280","doi":"https://doi.org/10.35381/cm.v8i3.761"},"language":"es","primary_location":{"id":"doi:10.35381/cm.v8i3.761","doi":"https://doi.org/10.35381/cm.v8i3.761","is_oa":true,"landing_page_url":"https://doi.org/10.35381/cm.v8i3.761","pdf_url":"https://www.cienciamatriarevista.org.ve/index.php/cm/article/download/761/1229","source":{"id":"https://openalex.org/S4210178979","display_name":"CIENCIAMATRIA","issn_l":"2542-3029","issn":["2542-3029","2610-802X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"CIENCIAMATRIA","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.cienciamatriarevista.org.ve/index.php/cm/article/download/761/1229","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5023904751","display_name":"Mar\u00eda Elena Cede\u00f1o-Rosales","orcid":"https://orcid.org/0000-0003-1251-5194","observed_orcids":["https://orcid.org/0000-0003-1251-5194"]},"institutions":[{"id":"https://openalex.org/I4210089536","display_name":"Universidad Regional Aut\u00f3noma de Los Andes","ror":"https://ror.org/00cgjqd45","country_code":"EC","type":"education","lineage":["https://openalex.org/I4210089536"]}],"countries":["EC"],"is_corresponding":false,"raw_author_name":"Mar\u00eda Elena Cede\u00f1o-Rosales","raw_affiliation_strings":["Universidad Regional Aut\u00f3noma de los Andes, Ambato, Tungurahua, Ecuador"],"raw_orcid":"https://orcid.org/0000-0003-1251-5194","affiliations":[{"raw_affiliation_string":"Universidad Regional Aut\u00f3noma de los Andes, Ambato, Tungurahua, Ecuador","institution_ids":["https://openalex.org/I4210089536"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5031175640","display_name":"Hailmar Emanuel Ortiz-Madril","orcid":"https://orcid.org/0000-0002-2422-9972","observed_orcids":["https://orcid.org/0000-0002-2422-9972"]},"institutions":[{"id":"https://openalex.org/I4210089536","display_name":"Universidad Regional Aut\u00f3noma de Los Andes","ror":"https://ror.org/00cgjqd45","country_code":"EC","type":"education","lineage":["https://openalex.org/I4210089536"]}],"countries":["EC"],"is_corresponding":false,"raw_author_name":"Hailmar Emanuel Ortiz-Madril","raw_affiliation_strings":["Universidad Regional Aut\u00f3noma de los Andes, Ambato, Tungurahua, Ecuador"],"raw_orcid":"https://orcid.org/0000-0002-2422-9972","affiliations":[{"raw_affiliation_string":"Universidad Regional Aut\u00f3noma de los Andes, Ambato, Tungurahua, Ecuador","institution_ids":["https://openalex.org/I4210089536"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5113194935","display_name":"Angelly Nicole V\u00e1sconez Camacho","orcid":"https://orcid.org/0000-0002-6826-3726","observed_orcids":["https://orcid.org/0000-0002-6826-3726"]},"institutions":[{"id":"https://openalex.org/I4210089536","display_name":"Universidad Regional Aut\u00f3noma de Los Andes","ror":"https://ror.org/00cgjqd45","country_code":"EC","type":"education","lineage":["https://openalex.org/I4210089536"]}],"countries":["EC"],"is_corresponding":false,"raw_author_name":"Angelly Nicole V\u00e1sconez-Camacho","raw_affiliation_strings":["Universidad Regional Aut\u00f3noma de los Andes, Ambato, Tungurahua, Ecuador"],"raw_orcid":"https://orcid.org/0000-0002-6826-3726","affiliations":[{"raw_affiliation_string":"Universidad Regional Aut\u00f3noma de los Andes, Ambato, Tungurahua, Ecuador","institution_ids":["https://openalex.org/I4210089536"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5063569314","display_name":"Nancy Deidamia Silva-\u00c1lvarez","orcid":"https://orcid.org/0000-0003-4679-8487","observed_orcids":["https://orcid.org/0000-0003-4679-8487"]},"institutions":[{"id":"https://openalex.org/I4210089536","display_name":"Universidad Regional Aut\u00f3noma de Los Andes","ror":"https://ror.org/00cgjqd45","country_code":"EC","type":"education","lineage":["https://openalex.org/I4210089536"]}],"countries":["EC"],"is_corresponding":false,"raw_author_name":"Nancy Deidamia Silva-\u00c1lvarez","raw_affiliation_strings":["Universidad Regional Aut\u00f3noma de los Andes, Ambato, Tungurahua, Ecuador"],"raw_orcid":"https://orcid.org/0000-0003-4679-8487","affiliations":[{"raw_affiliation_string":"Universidad Regional Aut\u00f3noma de los Andes, Ambato, Tungurahua, Ecuador","institution_ids":["https://openalex.org/I4210089536"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210089536"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.11935706,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"8","issue":"3","first_page":"317","last_page":"332"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8695999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8695999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research","score":0.06129999831318855,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.027799999341368675,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-control","display_name":"accounting control","score":0.7889999747276306},{"id":"https://openalex.org/keywords/microenterprises","display_name":"microenterprises","score":0.9649999737739563},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.8840000033378601},{"id":"https://openalex.org/keywords/internal-organization","display_name":"internal organization","score":0.6439999938011169}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.4488065540790558},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3395243287086487},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.296068400144577}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.35381/cm.v8i3.761","doi":"https://doi.org/10.35381/cm.v8i3.761","is_oa":true,"landing_page_url":"https://doi.org/10.35381/cm.v8i3.761","pdf_url":"https://www.cienciamatriarevista.org.ve/index.php/cm/article/download/761/1229","source":{"id":"https://openalex.org/S4210178979","display_name":"CIENCIAMATRIA","issn_l":"2542-3029","issn":["2542-3029","2610-802X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"CIENCIAMATRIA","raw_type":"journal-article"},{"id":"pmh:oai:ojs.cienciamatriarevista.org.ve:article/761","doi":null,"is_oa":true,"landing_page_url":"https://cienciamatriarevista.org.ve/index.php/cm/article/view/761","pdf_url":"https://cienciamatriarevista.org.ve/index.php/cm/article/download/761/1229","source":{"id":"https://openalex.org/S4210178979","display_name":"CIENCIAMATRIA","issn_l":"2542-3029","issn":["2542-3029","2610-802X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.35381/cm.v8i3","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.35381/cm.v8i3.761","doi":"https://doi.org/10.35381/cm.v8i3.761","is_oa":true,"landing_page_url":"https://doi.org/10.35381/cm.v8i3.761","pdf_url":"https://www.cienciamatriarevista.org.ve/index.php/cm/article/download/761/1229","source":{"id":"https://openalex.org/S4210178979","display_name":"CIENCIAMATRIA","issn_l":"2542-3029","issn":["2542-3029","2610-802X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"CIENCIAMATRIA","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4289533280.pdf","grobid_xml":"https://content.openalex.org/works/W4289533280.grobid-xml"},"referenced_works_count":3,"referenced_works":["https://openalex.org/W3210798550","https://openalex.org/W4280511723","https://openalex.org/W4282935198"],"related_works":["https://openalex.org/W4324012403","https://openalex.org/W2804061698","https://openalex.org/W7064803148","https://openalex.org/W2735334122","https://openalex.org/W7126475230","https://openalex.org/W2890103094","https://openalex.org/W4407094927","https://openalex.org/W2964712002","https://openalex.org/W7070945247","https://openalex.org/W7055598200"],"abstract_inverted_index":{"Al":[0],"visitar":[1],"la":[2,10,17,41,46,53,56,79,84,96,106,109,131],"microempresa":[3],"\u201cCyber":[4,65],"el":[5,66,71,113],"Aprendizaje\u201d":[6],"se":[7,26,49,59,73,81],"pudo":[8,82],"determinar":[9],"problem\u00e1tica":[11,42],"del":[12,64],"negocio,":[13],"en":[14,52],"este":[15,69],"caso,":[16],"ausencia":[18],"de":[19,32,38,55,68,75,94,105,111,130],"un":[20,29,33],"registro":[21],"contable":[22,35],"por":[23],"lo":[24],"que":[25,58],"busca":[27,99],"proponer":[28],"modelo":[30],"b\u00e1sico":[31],"control":[34,114],"como":[36],"alternativa":[37],"soluci\u00f3n":[39],"a":[40,43,92,101,128],"identificar.":[44],"Mediante":[45],"modalidad":[47],"cualitativa":[48],"vio":[50],"reflejada":[51],"aplicaci\u00f3n":[54],"entrevista":[57],"le":[60],"realiz\u00f3":[61],"al":[62],"propietario":[63],"Aprendizaje\u201d,":[67],"modo,":[70],"procedimiento":[72],"enriqueci\u00f3":[74],"informaci\u00f3n":[76],"valiosa":[77],"con":[78,108],"cual":[80],"corroborar":[83],"problem\u00e1tica,":[85],"tambi\u00e9n,":[86],"sus":[87],"causas":[88],"y":[89,91,115,126],"efectos,":[90],"partir":[93],"ello,":[95],"propuesta":[97,132],"plateada":[98],"responder":[100],"los":[102],"requerimientos":[103],"contables":[104],"entidad":[107],"finalidad":[110],"mejorar":[112],"organizaci\u00f3n":[116],"interna,":[117],"pero":[118],"sobre":[119],"todo":[120],"tomar":[121],"las":[122],"mejores":[123],"decisiones":[124],"econ\u00f3micas":[125],"financieras":[127],"trav\u00e9s":[129],"planteada.":[133]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2022-08-03T00:00:00"}
