Vol. 12 No. 1 (2026): January - June

View Vol. 12 No. 1 (2026): January - June

DOI: https://doi.org/10.22451/3002.nbr2026.vol12.1

Published: 2026-06-25

Editorial

Editorial Vol.12, No.1

Andres Aaron Ciquero Chipoco

01 - 03
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Article

Human talent management proposal to drive the institutional transformation of the Peruvian Army in 2025

Martín Lizardo Zegarra Bastidas, Christian Alexander Orellana Cajigao

04 - 21
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The Management of university academic services in online learning

Henry Xavier Murillo Andrade, Ivan Humberto Hermosa Llanos , Michael Marcelo Campoverde Andrade , Jose Gabriel Urgiles Tumbaco

22 - 34
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Audit of Management and Sustainable Development in Forest Plantation Companies in the Ucayali Region (2019–2022)

José Manuel Leturia Gonzales

35 - 51
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Internal auditing as a key factor in institutional risk management in provincial municipalities in the Tacna region

Rosario Gladys Gutiérrez Pérez

52 - 61
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Analyzing Customer Satisfaction and Responses through the Arthur Andersen Knowledge Management Model The Case of the Ecuadorian Floriculture Industry

Josué David Freire Urresta

62 - 71
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Relationship between Financial Resilience, Financial Attitude, and Financial Well-Being among Millennials in Arequipa

Diana Carolina Alvarez Valdivia, Gonzalo Teófilo Moya Bejar, Reynel Amador Evangelista Paytan , César Augusto Medrano Rodríguez , Raúl Oswaldo Pango Rondón

72 - 91
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Blockchain and triple-entry accounting the evolution of double-entry bookkeeping

Joselito Emanuel Alfaro Oliva

92 - 114
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Instrucciones

Instructions

Andres Aaron Ciquero Chipoco

115 - 122
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