Valentín Santander Ramírez

Valentín Santander Ramírez
Universidad de Talca · Centro de Investigación y Estudios Contables (CIEC)

Doctor en Ciencias Humanas y Sociales

About

16
Publications
898
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
22
Citations
Citations since 2016
13 Research Items
22 Citations
201620172018201920202021202202468101214
201620172018201920202021202202468101214
201620172018201920202021202202468101214
201620172018201920202021202202468101214
Introduction
Additional affiliations
November 2018 - present
Universidad de Talca
Position
  • Managing Director

Publications

Publications (16)
Article
Full-text available
The aim of this study is to measure the level of intercultural sensitivity of public school principals in Brazil, and to seek evidence about which individual, institutional, socioeconomic, and localization characteristics are related to this aspect. Intercultural sensitivity translates behavioral aspects into situations of interaction between indiv...
Book
En general, el término «Constitución financiera» expresa el conjunto de reglas y principios constitucionales relativos a las finanzas públicas. Es una parte de la Constitución y existe, por regla, en cualquier Ley Fundamental, y la chilena no es la excepción, por más dispersos que puedan encontrarse en su texto los preceptos que la componen. En Ch...
Article
Full-text available
The purpose of the study was to determine if the diversity of gender, nationality, and age has a positive and significant effect on adopting corporate governance practices. The study considered 1106 corporate social responsibility and corporate governance reports from 2015 to 2020. The research was of the descriptive–correlational type, with a long...
Article
Full-text available
Corporate social responsibility (CSR) is a concept which has been approached from various perspectives and application areas. One of these areas regards how individuals perceive this concept and how their own personal characteristics define a given vision of business responsibility. The present study seeks to explore connections between individuals...
Article
Full-text available
El presente trabajo tiene como propósito explorar la responsabilidad social del estudiante universitario desde la perspectiva del voluntariado como comportamiento virtuoso. Se aplicó un instrumento a una muestra (318 participantes) no probabilística por conveniencia. Se realizó un análisis factorial exploratorio y se examinaron diferencias estadíst...
Article
Full-text available
The allocation of limited funds to competing activities is a well-known problem in economics and finance. Current modelling approaches for this problem are application specific and mathematically complex. This paper introduces a straightforward modelling approach based on a coloured-edge chain graph. The approach elicits a set of Pareto efficient a...
Article
Full-text available
En el nivel ejecutivo de las empresas laboran los profesionales de negocios formados en la universidad. La formación universitaria es relevante en valores y conductas éticas esperadas de sus egresados. Las decisiones de los profesionales pueden llevar a una empresa a actuar al margen la ética. Objetivo. El estudio busca conocer, primeramente, la co...
Article
Full-text available
The purpose of this research is to determine the incidence of gender, nationality and age diversity in the functioning of the Board of Directors. The study considered a population of 585 public limited companies, which reported to the Financial Market Commission in the period 2015-2017 their corporate governance and social responsibility practices....
Article
Full-text available
La presente investigación describe el grado de adopción de las prácticas de gobiernos corporativos de 203 sociedades anónimas abiertas chilenas, durante el trienio 2015 - 2017, en cumplimiento de la Norma de Carácter General N°385, las mencionadas prácticas deben ser reportadas anualmente al regulador del mercado de valores en Chile, llamado Comisi...
Article
Full-text available
The present research describes the degree of adoption of corporate governance practices of 203 Chilean open anonymous corporations during the 2015-2017 triennium, in compliance with the Norm of General Character N°385. The aforementioned practices must be reported annually to the securities market regulator in Chile, called Comisión para el Mercado...
Article
Full-text available
To certify the quality of accounting study programs, the Interamerican Accounting Association demands the inclusión of ethical aspects based on the IFAC Code of Ethics. this research identify ethical aspects from the Code that significantly contribute in shaping accounting students ethically as well professionally. A descriptive-mixed approach base...
Article
Human migration is an increasing world–wide phenomenon by which people leave their homeland to find better living conditions. This phenomenon entails financial issues for host countries. One of these issues are remittances. Remittances produce money flows that can considerably interfere with country micro and macro economics. Therefore, the underst...
Article
Acreditar la carrera de contador público y/o auditor, internacionalmente, frente a la Asociación Interamericana de Contabilidad, exige la inclusión de aspectos de la ética profesional establecidos en el Código de Ética de la IFAC3. El estudio determinó aspectos, incluidos en el Código de Ética de la IFAC, que aportan significativamente en la formac...
Article
El estudio buscó identificar las dimensiones intervinientes hacia la credibilidad del auditor externo, que ha estado involucrado en una empresa cliente, en la cual ha ocurrido un fraude. Se aplico una encuesta a dos grupos de estudio, académicos universitarios que participaron de la formación del auditor externo y a los analistas financieros, de ba...
Article
Full-text available
This exploratory study sought to identify the gaps between the supply of auditor/accountant profiles offered in the town of Curicó, Chile, and the suggested profiles, for the same professional, by the National Accreditation Commission (CNA). The method used was based on the data collection of profiles depending on the structure of the CNA, the popu...

Network

Cited By