Escritos Contables y de Administración

Nota editorial

Anahí Briozzo — Fri, 16 May 2025 00:00:00 -0300

Impacto de sistemas de incentivos en la empresa Coince SA. del rubro construcción

Guillermina Barbosa, Fernando Menichelli — Fri, 16 May 2025 00:00:00 -0300

The main objective of this paper is to explore and describe the impact of economic incentive systems on performance in the construction sector. A qualitative-quantitative approach was used and the case study methodology was applied to address the topic of motivation and incentives in order to analyze their impact on productivity in a company in the construction sector. The sur
vey reveals that the most valued incentives by workers are economic ones. An interview with a member of the board of directors showed their strong recognition and awareness of the issue under analysis. They consider the impact of incentives on performance and/or productivity to be positive. The evaluation of productivity obtained through the provision of performance bonuses shows positive acceptance, and the results tend to confirm the hypothesis. As an
improvement, strategies are proposed to positively impact all stakeholders involved.

Methods for drafting family protocols in family businesses with an emphasis on the diagnostic phase: a literature review

Adriana Chávez, Mónica Canteros, Mariana Valdés — Fri, 16 May 2025 00:00:00 -0300

This article aims to identify the characteristics of various methods for drafting family protocols in family businesses, as proposed by different authors. A narrative literature review was conducted, consulting four academic databases, two specialized sources, and a physical library. Seventeen works were identified, with six being included in this review. It is observed that the methods consistently begin with a diagnostic phase, which is the primary focus of this analysis. The subsecuent phases vary in number, content, participants, and tools. Although the issues addressed are similar, the methods vary in terms of their depth and treatment. Therefore, the diagnostic phase is recognized as necessary and relevant for both the family and the consultant. A proposal is made for the recognition of the state of the family-business-heritage system as part of the approach to protocolization

Challenges and opportunities in the implementation of competency management in federal higher education institutions

Fri, 16 May 2025 00:00:00 -0300

This article examines the impacts of the Decrees No. 5707/2006 and No. 9991/2019 on People Management (PM) in Brazilian federal universities. The research was conducted at the Federal University of Fronteira Sul, the Federal University of Santa Catarina and the Federal Rural University of Pernambuco. Data collection involved document research and interviews, which were studied through discourse analysis. Findings show that while Competency-based Management is being implemented, challenges and resistance to change remain. It was identified that PM modernization can bring benefits and benefits and valorization of servers. The main gap observed is the need for studies that deepen the analysis of the impacts of decrees. As a contribution to the literature, it is intended to provide empirical information to enable the modernization of PM in Brazilian federal universities.

Regulatory analysis of reporting of real estate in the financial statements of uruguayan banks

Fernando Crescente — Fri, 16 May 2025 00:00:00 -0300

Uruguayan banks are authorized to report real estate under all categories provided by the International Financial Reporting Standards for their disclosure, which may not always be appropriate. The objective of this study is to deter mine whether certain categories should be excluded from use in order to avoid violating prudential regulations. The method applied is based on analyzing the conditions that real estate must meet to fit the definitions provided by the International Financial Reporting Standards for their reporting in the corresponding categories, and whether said conditions are compatible with the prohibitions imposed by law and regulations on banking activity. The analysis reveals incompatibilities between certain accounting categories and the legal provisions that require banks to focus exclusively on their core activities, making it is necessary to review the aforementioned financial statements.