Evolução da produção científica de fraude contábil nas organizações: análise bibliométrica

Fraud has been a great evil for economies, society, and companies, given the instability and impacts it generates. This study aimed to analyze the evolution of scientific production on accounting fraud in organizations, based on a bibliometric study for the trend analysis. It was identified 246 scientific publications in the period 1978-2019 and 394 authors. The results verify the existing research interest in the subject, pointing out thematic trends in administration, auditing, corporate governance, and corruption, with risk as the main emerging theme. They also suggest future directions for researchers and contributions to the research development of the field of knowledge in question.El fraude ha sido un gran mal para las economías, la sociedad y las empresas, dada la inestabilidad e impacto que genera. Este estudio tuvo como objetivo analizar la evolución de la producción científica sobre el fraude contable en las organizaciones, a partir de un estudio bibliométrico para el análisis de tendencias. Se identificaron 246 publicaciones científicas en el periodo 1978-2019 y 394 autores. Los resultados comprueban el interés investigativo existente en el tema, señalan como tendencias temáticas la administración, la auditoría, el gobierno corporativo y la corrupción, y el riesgo se postula como la principal temática emergente. Sugieren, además, direcciones futuras para los investigadores y aportes al desarrollo investigativo del campo de conocimiento en cuestión.A fraude tem sido um grande mal para a economia, a sociedade e as empresas, dada a instabilidade e o impacto que gera. Este estudo teve como objetivo analisar a evolução da produção científica sobre fraude contábil nas organizações, a partir de um estudo bibliométrico para análise de tendências. Foram identificadas 246 publicações científicas no período 1978-2019 e 394 autores. Os resultados verificam o interesse investigativo existente no assunto, apontam como tendências temáticas administração, auditoria, governança corporativa e corrupção, e o risco é postulado como o principal tema emergente. Também sugerem rumos futuros para pesquisadores e contribuições para o desenvolvimento de pesquisas na área do conhecimento em questão

Comparative analysis of curricula of associate degree programs in marketing

This work is a comparative analysis of the curricula of associate degree programs in marketing offered by 8 Higher Education Institutions in Colombia registered in the information system of the National Ministry of Education of Colombia. Their study plans and references were compared to establish the courses of interest. Finally, professors in this field participated in a survey. The results show differences in terms of courses per field and number of courses, among other aspects

College graduate satisfaction model: A case study

Este trabajo plantea como objetivo estructurar un modelo que analice el impacto y la satisfacción del graduado universitario, a partir de la percepción de los participantes en relación con el desarrollo personal y la estructura curricular del programa. La construcción del modelo se determinó a partir de la construcción y contraste de cinco hipótesis que permitieron evaluar la validez y la fiabilidad de las variables individuales. La comprobación de la validez de las escalas de medida utilizadas fue desarrollada mediante el software estadístico SPSS. A la luz de los resultados, basados en el estudio de caso del «Análisis del impacto de los graduados de Administración de Empresas de la Institución Universitaria ESCOLME, para el periodo 2012–2017», el modelo propuesto logró demostrar convergencia entre sus respectivas variables, la carga factorial estandarizada fue superior a 0,7; por otra parte, el promedio de las cargas de los indicadores sobre cada factor fue superior a 0,7 para todos los constructos, lo que indica que con la modelación se pudieron determinar constructos de satisfacción como «imagen que proyecta hacia el entorno» o «pertinencia del currículo», que determinan el grado de satisfacción que expresa el egresado ante la sociedad y la institución misma.The objective of this study is to create a model that can be used to analyze the impact and satisfaction of college graduates based on their perception of personal development and the curricular structure of their program. Such model was constructed by formulating and comparing five hypotheses to evaluate the validity and reliability of the individual variables. The validity of the measurement scales was confirmed using the statistical software SPSS. In the light of the results, which are based on the case study titled Analysis of the impact of business administration graduates from the University Institution ESCOLME in the period 2012–2017, the model proposed in this work demonstrated convergence between its variables, and the standardized factorial load was greater than 0.7. Additionally, the average of the loadings of the indicators on each factor exceeded 0.7 for all the constructs. This indicates that, thanks to the modeling process, constructs such as “image projected to the environment” or “curriculum relevance” were found to determine the degree of satisfaction graduates express to society and the institution itself

Evolução da produção científica de fraude contábil nas organizações: análise bibliométrica

Fraud has been a great evil for economies, society, and companies, given the instability and impacts it generates. This study aimed to analyze the evolution of scientific production on accounting fraud in organizations, based on a bibliometric study for the trend analysis. It was identified 246 scientific publications in the period 1978-2019 and 394 authors. The results verify the existing research interest in the subject, pointing out thematic trends in administration, auditing, corporate governance, and corruption, with risk as the main emerging theme. They also suggest future directions for researchers and contributions to the research development of the field of knowledge in question.El fraude ha sido un gran mal para las economías, la sociedad y las empresas, dada la inestabilidad e impacto que genera. Este estudio tuvo como objetivo analizar la evolución de la producción científica sobre el fraude contable en las organizaciones, a partir de un estudio bibliométrico para el análisis de tendencias. Se identificaron 246 publicaciones científicas en el periodo 1978-2019 y 394 autores. Los resultados comprueban el interés investigativo existente en el tema, señalan como tendencias temáticas la administración, la auditoría, el gobierno corporativo y la corrupción, y el riesgo se postula como la principal temática emergente. Sugieren, además, direcciones futuras para los investigadores y aportes al desarrollo investigativo del campo de conocimiento en cuestión.A fraude tem sido um grande mal para a economia, a sociedade e as empresas, dada a instabilidade e o impacto que gera. Este estudo teve como objetivo analisar a evolução da produção científica sobre fraude contábil nas organizações, a partir de um estudo bibliométrico para análise de tendências. Foram identificadas 246 publicações científicas no período 1978-2019 e 394 autores. Os resultados verificam o interesse investigativo existente no assunto, apontam como tendências temáticas administração, auditoria, governança corporativa e corrupção, e o risco é postulado como o principal tema emergente. Também sugerem rumos futuros para pesquisadores e contribuições para o desenvolvimento de pesquisas na área do conhecimento em questão

Adoption of Fintech Services in Young Students: Empirical Approach from a Developing Country

This work aimed to identify the main variables that determine the adoption of Fintech services in young students in the Colombian context through a model with five factors proposed to explain this behavior in 124 Colombian university students. The methodological design followed a quantitative approach and an exploratory–descriptive scope. For data processing, the statistical techniques exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were used to extract the relevant factors and evaluate the measurement model. To test the hypotheses about the relationships of the conceptual model constructs, Cramer’s V coefficient was used. The results showed that financial education and social influence have a positive effect on perceived benefit; in turn, low regulation is not strongly related to perceived benefit and is not dependent on social influence. However, digital literacy is affected by financial education and social influence. It is concluded that the number of mobile users in Colombia is increasing rapidly; however, the adoption of Fintech is slow. In addition, most of the university students in this study do not know what Fintech is, but they recognize that they use it frequently

Factors That Affect the Usage Intention of Virtual Learning Objects by College Students

In recent years, the introduction of Information and Communications Technologies (ICTs) into several aspects of daily life has become more relevant, particularly in higher education. This phenomenon has resulted in a digital integration that involves the infrastructure of higher education institutions as well as the materials used in the teaching process. Therefore, a study was conducted to investigate the factors that determine usage intention of Virtual Learning Objects (VLOs) by college students in finance and accounting programs in the city of Medellín. This quantitative research employed 86 self-administered questionnaires that enabled us to identify a positive association between attitude toward usage, subjective norms, and the intention to employ this type of content as a learning strategy. In conclusion, models like this need to be developed to understand the acceptance of new technologies in learning processes from different perspectives, and even more so considering that most of the existing literature regarding the subject has been focused on qualitative studies

Relación médico-paciente: impacto en las campañas de promoción y prevención para personas con VIH, Medellín 2012

Objetivo Comprender el impacto de los profesionales en salud, en la recepción de campañas de promoción de la salud y prevención de la enfermedad, por parte de la población con VIH de Medellín, Colombia 2012.Materiales y Métodos La investigación se realizó desde un enfoque cualitativo, desarrollando como método la Teoría Fundamentada de Strauss y Corbin; entrevistando trece personas, en dos etapas secuenciales.  Las entrevistas fueron transcritas y analizadas siguiendo los criterios de la teoría mencionada, realizando una codificación abierta y axial de los datos encontrados.Resultados Se generan un total de 1324 códigos en los procesos de codificación abierta (con la generación de seis categorías descriptivas) y codificación axial (con la generación de cuatro categorías analíticas, siendo una de ellas desarrollada como resultado en este manuscrito), teniendo como hallazgos representativos la relevancia que dieron los participantes al rol de los profesionales de la salud, en cuanto a incorporar estilos de vida saludables para llevar apropiadamente su condición como seropositivos; así mismo queda en manifiesto el papel que pueden jugar las personas que ya adquirieron el virus en la promoción de conductas sexuales que minimicen el riesgo de contraer la infección.Conclusión La relación médico-paciente plantea grandes desafíos en la gestión de servicios de salud para los diversos actores del sistema, que deben  contemplarse en la generación de políticas públicas futuras

Model Proposal for Service Quality Assessment of Higher Education: Evidence from a Developing Country

Higher education institutions must generate added value through the continuous improvement of services offered to the academic community. Students’ needs and expectations must be met to increase their satisfaction within the system. Bearing this in mind, this paper proposes a service quality assessment model for higher education institutions in developing countries. In total, 845 questionnaires were self-administered by university students. The instrument was composed of 119 closed questions. Confirmatory factor analysis (CFA) was applied to create the proposed model. An 18-component model resulted from the data analysis, with an emphasis on academic aspects, infrastructure, web services, wellbeing, and financial procedures. It is expected that higher education institutions in other developing countries may validate, replicate, and adapt this model to their needs

Understanding telemedicine adoption: evidence, gaps, and future perspectives for sustainable healthcare

AbstractTelemedicine has expanded significantly, especially during the COVID-19 pandemic. It provides medical care remotely and has proven beneficial for remote areas. However, a lack of internet access hinders its adoption. Its significance is emphasized in child care and rural areas. Research gaps persist, such as a deficiency in systematic evaluations of its effectiveness in comparison to traditional medical care. The main goal is to identify the primary theories of telemedicine adoption in scientific literature. Following PRISMA guidelines, we carefully selected a dataset of 18 relevant documents from Scopus and Web of Science. Our analysis reveals the chronological distribution of publications, highlights influential researchers, and tracks keyword trends. By identifying prevalent theoretical models and frequently used variables, this study offers insights into the methodological landscape of telemedicine adoption research. The resulting research agenda not only underscores current gaps but also offers recommendations for future research directions, contributing to the evolving discourse on this vital topic, catalyzed by the pandemic’s impact on telemedicine adoption

Use of artificial intelligence techniques for the recognition of human emotions: a bibliometric analysis

<p>Human emotion recognition with AI uses physiological, audiovisual, and linguistic signals. Despite its importance and great progress in emotion recognition, several challenges remain in generalization and evaluation through standards and shared data, as well as other research gaps. Therefore, the objective is to analyze the scientific production on the use of artificial intelligence techniques for the recognition of human emotions. This study uses bibliometric analysis following the guidelines of the PRISMA-2020 statement for literature reviews. Based on the results of the bibliometrics on the use of artificial intelligence techniques in for the recognition of human emotions, significant conclusions are obtained that improve the understanding of the current panorama in this field of research. A growing interest in the subject is observed during the years 2023, 2022, 2021 and 2020, which demonstrates the relevance and potential of artificial intelligence in the recognition of human emotions. A cubic polynomial growth in the number of scientific articles is observed, demonstrating a constant expansion of knowledge and support for future trends. Leading authors and journals are identified, highlighting global collaboration in China and India. The thematic evolution shows maturity and progressive specialization, with emerging concepts that promise future research and innovative applications.</p&gt