Bibliographic citations
Palma, A., Cevallos, H. (2020). Inconsistencias del uso de un Operador de Servicios Electrónicos frente a la capacidad profesional contable en los principales contribuyentes de la ciudad de Cusco primer semestre 2019 [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/3536
Palma, A., Cevallos, H. Inconsistencias del uso de un Operador de Servicios Electrónicos frente a la capacidad profesional contable en los principales contribuyentes de la ciudad de Cusco primer semestre 2019 [Tesis]. : Universidad Andina del Cusco; 2020. https://hdl.handle.net/20.500.12557/3536
@misc{renati/955488,
title = "Inconsistencias del uso de un Operador de Servicios Electrónicos frente a la capacidad profesional contable en los principales contribuyentes de la ciudad de Cusco primer semestre 2019",
author = "Cevallos Trujillo, Harold Gonzalo",
publisher = "Universidad Andina del Cusco",
year = "2020"
}
The thesis entitled “INCONSISTENCIES OF THE USE OF AN ELECTRONIC SERVICES OPERATOR AGAINST PROFESSIONAL ACCOUNTING CAPACITY IN THE MAIN TAXPAYERS OF THE CITY OF CUSCO FIRST SEMESTER 2019“, was developed seeking to know the inconsistencies that occurred when using an OSE and how the professional accounting capacity faces these to solve them, the main objective was to know the inconsistencies of the use of an OSE compared to the professional accounting capacity in the PRICOS of the city of Cusco, thus identifying the inconsistencies and professional capacity that the accountants developed in front of these. This research has as sample 30 companies with PRICO category and their respective accountants in the city of Cusco, the research methodology was basic, the quantitative approach, the non-experimental design and the exploratory scope, observing that the most frequent inconsistencies that were generated in the use of an OSE occurred in more than 50% of the sample, causing disagreement with the services they offer, where 79% of the accountants surveyed indicate that they are professionally trained to deal with inconsistencies. Thus concluding that the inconsistencies on the part of the OSE were presented in different ways and that the accountant in charge of the PRICO indicated that they have the professional accounting capacity at the appropriate level to deal with them.
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