The spheres multibookkeeping as a management accounting record system, generation 2021

Authors

DOI:

https://doi.org/10.15381/quipu.v29i59.19465

Keywords:

Spheres multibookkeeping, accounting records, managerial report, accounting dimension, countable manager

Abstract

Objective: To analyze the evolution of accounting bookkeeping and propose a management accounting record report denominated multi-bookkeeping sphere of generation 2021. Method: The method used was the descriptive and non-experimental research. In which a series of research articles, congress memory publications and countable events were analyzed. In addition, a sample of 100 people’s opinions, regarding their experience shopping in a company, was also considered for the research. Results: The double bookkeeping sphere is a cold, mechanic, traditional and routine register system; it has been kept in force for more than 500 years, it presents limitations as are the managerial countable measurement, registration and decision making process. The proposed multi-bookkeeping spheres’ report presents components of triple, quadruple, quintuple to infinity bookkeeping’s spheres as systems of accounting records composed by "n" dimensions of qualitative and quantitative variables, which are also internal or external and affect the company. These are rated and counted either in a positive or negative form, and expressed in various indicators to measure the events and the countable facts of the business’ environment. Also, they are built and adapted by constructs managed by the public accountant. Conclusion: The report of multi-bookkeeping spheres as the managerial accounting record of generation 2021, allows measuring the internal or external quantitative and qualitative variables that affect the company, and requires the public accountant’s competences.

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Author Biographies

  • Carlos Lozano Núñez, Universidad Nacional de Huancavelica

    Carlos Lozano Núñez is a native of the city of Huancayo, department of Junín, Peru. He is the son of peasant parents. He is a Certified Public Accountant with academic degrees obtained as "Doctor in Accounting", "Doctor in Accounting and Business Sciences". He has completed post-doctorate studies in Qualitative and Quantitative Scientific Research, Master's Degree in Business Management, Master's Degree in Administration with mention in Computer Science for Management. He has been granted a scholarship to the Public University of Navarra (Spain) for further studies and research at doctoral level. He is a former dean and currently works as a Senior Lecturer at the Academic Professional School of Accounting, Faculty of Business Sciences of the National University of Huancavelica at undergraduate and postgraduate level. He is the author of books on "Research Methodology", "The University Master's and Doctoral Thesis" and "360° Multidimensional Management". He is advisor of research projects at undergraduate and graduate level. He has publications in scientific journals and publications of national technical papers. He studied advanced English and basic Portuguese. He is a researcher of accounting and business sciences, researches triple entry, quadruple entry and multipart spheres. He researches the multidimensional accounting quipu of the Inca Quipukamayoc of ancient Peru.

     

     

  • Pedro Demetrio Lozano Núñez, Universidad Nacional del Centro del Perú

    Is a farmer from the town of Iscos in the province of Huancayo, department of Junín, Peru. He obtained the academic degree of "Doctor in Accounting and Finance", studied and currently works at the Accounting Faculty of the Universidad Nacional del Centro del Perú. He is a member of the College of Public Accountants of Junín; he published national technical papers of accounting and business science in congresses and events organized by the Board of Deans and the Colleges of Public Accountants of Peru and other institutions. He characterizes his lines of research articulated in a propositive and applied way, of a pure nature, with prospective management variables. He works in a multidisciplinary team with the quadronymy of the Lozano brothers et al, among other specialists. In the same way, he actively participates in the artistic musical creation of the music of the people (cumbia, santiago and others) as a composer. Author certified by APDAYC and INDECOPI with more than 60 registered works. Likewise, he has produced three books at doctorate and master's level registered in INDECOPI. He is always at the service of the Peruvian people to solve their problems and improve their lifestyle.

     

  • Ada Lina Mercado Guillén, I.E. N° 31942 Mariscal Castilla

    Entrepreneur and educator working in multidisciplinary research teams with the Lozano Brothers et al. She has obtained the academic degrees of Bachelor in Education at the Universidad Nacional Mayor de San Marcos and Bachelor in Accounting at the Universidad Peruana "Los Andes". She has completed her Master's Degree in Education with mention: Teaching in Higher Education at the Graduate School of the Peruvian University "Los Andes". She is a teacher of Primary Education, teacher of Initial Education and Public Accountant. She has a second specialization in Educational Innovation and Improvement Projects. She has a Diploma in Teaching Strategies in Primary Education and New Teaching Strategies in Primary Education. She actively participates in the trainings of the Ministry of Education MINEDU - PERÚEDUCA. She has published research books at undergraduate and graduate level. Currently, she works as a teacher at I.E. N° 31942 Mariscal Castilla located in the district of El Tambo in the province of Huancayo in the Department of Junín.

     

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Published

2021-05-27

Issue

Vol. 29 No. 59 (2021)

Section

Original papers

License

Copyright (c) 2021 Carlos Lozano Núñez, Pedro Demetrio Lozano Núñez, Ada Lina Mercado Guillén

Creative Commons License

This work is licensed under a Creative Commons Attribution 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

Lozano Núñez, C., Lozano Núñez, P. D., & Mercado Guillén, A. L. (2021). The spheres multibookkeeping as a management accounting record system, generation 2021. Quipukamayoc, 29(59), 35-42. https://doi.org/10.15381/quipu.v29i59.19465