Estela Irene Rodríguez

University of Bío-Bío | UBB · Department of Business Management

The purpose of this research is to determine the factors that affect the insertion and job positioning of women professional graduates of the public accountant and auditor of the Universidad del Bío-Bío, Chile. The data were obtained through a questionnaire applied to the graduates. Given the dichotomous nature of the dependent variable, logistic r...

This research analyzes the factors that affect to wage discrimination of women in the accounting profession. Wage discrimination takes place when men and women receive unequal pay for the same job. This paper, using econometrics modeling, show the existence of wage discrimination among accounting professionals and the variables that determine it. T...

La articulación vertical promueve el acceso de los estudiantes de educación media a educación superior; asimismo, permite que estos puedan transitar fluidamente entre estos dos niveles formativos, mediante el reconocimiento de los aprendizajes adquiridos previamente. En este contexto, el objetivo de este artículo es determinar la factibilidad de un...

La apertura de los mercados ha creado una nueva necesidad en materia contable: generar información comprensible y comparable a inversionistas o acreedores extranjeros. Esto implica un proceso de armonización de información financiera, el que en Chile inicia con las entidades supervisadas por la Superintendencia de Valores y Seguros, las cuales, de...

This article presents research results on the internship scheme at the Public Accountant and Auditor program at the University of Bío–Bío, Chile, that was carried out through qualitative research methods which purpose was the preparation of a diagnostic on the design, implementation and effectiveness of such schemes, in order to determine their str...