The System of Risk Management and its impact on the accounting information in the banking system

Authors

DOI:

https://doi.org/10.15381/quipu.v27i53.15978

Keywords:

Risk, Banking, regulation, supervision, accounting, Risk, Banking, regulation, supervision, accounting

Abstract

Objective: The article focuses on determining the relationship between an adequate application of the banking risk management system included in the regulations of the Superintendency of Banking, Insurance and the Pension Funds Administrators of Peru with the application of the standard rules of formulation of the accounting information in the banking system. Method: This is a correlational, transversal and application research. To test the relationship, a survey applied to experts was used since the banks did not provide direct information. The factors that affect the adequate application of risk management were also determined applying the Pearson's R correlation index. Results: It was demonstrated with an index of 96.7%, at a significance level of 95%, that the relevance of the banking risk management system contained in the banking regulation has an impact on the quality of the accounting information which impact has been measured in every case study. Conclusions: The relevance of the banking risk management system contained in the banking regulation has an impact on the quality of the accounting information in Peru’s banking system.

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Author Biographies

  • Carlos Enrique Paillacar Silva, Universidad de Santiago de Chile

    Doctor of Economic and Business Sciences, Universidad Complutense de Madrid. Master in Accounting, Economic and Financial Auditing, Autonomous University of Madrid, Spain. Public Accountant and Auditor, University of La Frontera, Chile.

    He currently works as a teacher at the University of Santiago de Chile.          
  • Manuel Alberto Hidalgo Tupia, Universidad Nacional Mayor de San Marcos
    Teaching Researcher of the UNMSM, pertaining to the Institute of Accounting and Financial Investigations. He has participated as a Member and since 2015 as head of several CON CON research projects in coordination with the Vice-Rector for Research of the UNMSM. Author of several research articles in the research magazine of the Faculty of Accounting Sciences Quipucamayoq. Areas of interest: finance and monetary policy and university quality. Economist of the National University Federico Villarreal, magister in Education by the University Cesar Vallejo, Doctor in Education in the Greater National University of San Marcos. He completed the Doctorate studies in Accounting and Business Sciences of the same University. Former academic coordinator of the Graduate Unit of the Accounting Sciences Faculty of the National University of San Marcos. Postgraduate professor in the School of Accounting Sciences of the UNMSM, Faculty of Education of the UNMSM, and of the Graduate School of the Cesar Vallejo University. University professor at the Universities: Mayor of San Marcos, Ricardo Palma, Federico Villarreal, Inca Garcilaso de la Vega, Continental, Cesar Vallejo, Peruvian Science and Informatics and Peruvian Global Integration. Diploma of Recognition for Researchers with Scientific Publications 2013. Vice-Rector for Research. Superior Council of Investigations. National University of San Marcos. Participation as a Member - Collaborator in the Research Project: "Strategic mechanisms that will facilitate the exports of the MSEs to the signatory countries of the Free Trade Agreements - FTA". 2009, also in different researches in the years 2010 to 2015. Author of the math readiness book: "Learning geometry by folding paper".
  • Juan Carlos Orellano Antunez, Universidad Nacional Mayor de San Marcos
    Doctoral Studies at the UNMSM, Master in Business Administration for Executives - PAD University of Piura, Master in Banking and Finance and Public Accountant from UNMS. Specialist in taxation by the University of Lima. Partner of Oreant Group, General Manager and / or Manager of Administration and Finance, extensive experience in launching new businesses, expert in administrative, financial and accounting areas; more than 20 years of professional experience in multinational and local companies (Peru, Chile, Ecuador and Colombia). Past. Director of the Public Accountants Association of Lima, current member of the Administration and Finance Committee of the Interamerican Accounting Association, BID-SNI consultant on quality management systems. He is and / or was a teacher in his specialty at post-graduate level and / or MBA in ESAN, URP, IPAE, UNI, UNMSM and others.

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Published

2019-04-16

Issue

Vol. 27 No. 53 (2019)

Section

Original papers

License

Copyright (c) 2019 Carlos Paillacar Silva, Manuel Alberto Hidalgo Tupia, Juan Carlos Orellano Antunez

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

AUTHORS RETAIN THEIR RIGHTS:

a. Authors retain their trade mark rights and patent, and also on any process or procedure described in the article.

b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .

c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).

How to Cite

Paillacar Silva, C. E., Hidalgo Tupia, M. A., & Orellano Antunez, J. C. (2019). The System of Risk Management and its impact on the accounting information in the banking system. Quipukamayoc, 27(53), 9-18. https://doi.org/10.15381/quipu.v27i53.15978