Accounting expertise and money laundering in Savings and Credit Cooperatives of Peru

Authors

DOI:

https://doi.org/10.15381/quipu.v27i55.17175

Keywords:

Expertise, accounting, laundering, assets, financing, illegal

Abstract

Objective: Develop an empirical investigation on accounting expertise and money laundering in Savings and Credit Cooperatives of Peru. Method: The research was descriptive because it used bibliographic references to develop the introduction. The research design was non-experimental, since the independent variable was not manipulated to see its effect on the dependent variable, only the phenomenon of asset laundering was observed within the Cooperatives, as presented in its natural context. To meet the objective, surveys have been carried out on Savings and Credit Cooperatives of Peru that are active Results: The respondents state that 60.12% of the Savings and Credit Cooperatives of Peru have not implemented the money laundering and terrorist financing prevention system. Conclusions: The results serve as the basis for new studies linked to the subject of accounting expertise and money laundering, also it searches the implementation of the system of prevention of money laundering and terrorist financing.

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Author Biographies

  • Julio Gómez Méndez, Universidad Nacional de San Cristóbal de Huamanga
    Public Accountant (UNSCH), Master in Accounting, with a major in Accounting (UNMSM), Master in Public Management (USMP) and Doctor of Accounting (UNFV). Principal Professor of the Faculty of Economic, Administrative and Accounting Sciences of the UNSCH Professor of the Post Graduate School of the National University of San Cristóbal de Huamanga Past Dean of the Faculty of Economic, Administrative and Accounting Sciences of the UNSCH Past Dean of the College of Public Accountants of Ayacucho Manager of the Sociedad de Audía Gómez & Asociados S.C. Judicial Accounting Expert Fiscal Expert
  • Nerio Janampa Acuña, Universidad Nacional Mayor de San Marcos. Lima, Peru
    Public Accountant - National University San Cristóbal de Huamanga. Master in Accounting with Mention in Accounting - Universidad Nacional Mayor de San Marcos. Doctor of Accounting and Business Studies - Universidad Nacional Mayor de San Marcos. Doctor of Administration - Universidad Nacional Federico Villarreal. Full Time Teacher - Universidad César Vallejo (School of Administration) Part-time Teacher - National University of San Marcos With extensive professional experience, enriched by the different areas and hierarchical positions within the public and private sector. With more than 7 years of experience in University Teaching both private and public. Speaker at different academic events nationwide. Consultant and thesis advisor.

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Published

2019-12-06

Issue

Vol. 27 No. 55 (2019)

Section

Original papers

License

Copyright (c) 2019 Julio Gómez Méndez, Nerio Janampa Acuña

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

Gómez Méndez, J., & Janampa Acuña, N. (2019). Accounting expertise and money laundering in Savings and Credit Cooperatives of Peru. Quipukamayoc, 27(55), 25-29. https://doi.org/10.15381/quipu.v27i55.17175