Aspectos relevantes en la revisión de la literatura sobre el efecto del control interno en los activos intangibles de las empresas latinoamericanas en el periodo 1990-2020
The objective of this work is to review the literature on the effect of internal control on the intangible assets of Latin American companies during the period 1990-2020. Regarding the methodology, the work was a documentary analysis of 40 scientific articles, theses and research reports that were e...
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| Autores principales: | , , , |
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| Formato: | Artículo publishedVersion Articles Text Artículos de Investigación Texto |
| Lenguaje: | Español |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2024
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| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/2963 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2963_oai |
| Aporte de: |
| Sumario: | The objective of this work is to review the literature on the effect of internal control on the intangible assets of Latin American companies during the period 1990-2020. Regarding the methodology, the work was a documentary analysis of 40 scientific articles, theses and research reports that were extracted from databases and repositories such as Google Scholar, Redalyc, Tesis en red, Latindex, Scopus, Dialnet through search criteria related to the object of study. Internal control was found to have a positive effect on intangible assets, suggesting that it can be used as a tool to increase value creation in these companies. The conclusions indicate that there are many factors that influence the performance of internal control, such as corporate governance and the quality of financial information. |
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