Conference Agenda

This study examines the relationship between perceived service quality and customer loyalty in an accounting firm in Miraflores, 2025. The research adopts a quantitative, non-experimental, and cross-sectional design with a correlational scope. The population consisted of 80 clients, and a census sampling approach was used. Data were collected through a structured questionnaire based on the SERVQUAL model, measuring five dimensions of service quality—reliability, responsiveness, assurance, empathy, and tangibles—and four dimensions of customer loyalty—cognitive, affective, conative, and action loyalty. The validity of the instrument was confirmed by experts, and reliability was verified through Cronbach’s alpha of 0.991. Spearman’s rho correlation analysis revealed a strong and statistically significant positive relationship between perceived service quality and overall customer loyalty (r = 0.675, p = 0.000). All dimensions of loyalty also showed significant positive correlations with perceived service quality: cognitive loyalty (r = 0.584, p = 0.000), affective loyalty (r = 0.632, p = 0.000), conative loyalty (r = 0.570, p = 0.000), and action loyalty (r = 0.532, p = 0.000). These results indicate that higher levels of perceived service quality enhance customer loyalty across cognitive, emotional, intentional, and behavioral dimensions. The findings highlight the importance of continuous improvement in service delivery, including timely fulfillment, personalized attention, empathy, professionalism, and post-service follow-up. Strengthening these aspects contributes to greater customer trust, retention, and advocacy, providing a competitive advantage for accounting firms. The study offers practical recommendations for enhancing client satisfaction and loyalty through service quality management.

This study examines the relationship between social media advertising and customer acquisition in a furniture industry company in Villa El Salvador during 2025. Social media advertising has become a strategic tool for businesses to increase brand visibility, engage target audiences, and influence consumer behavior. The research adopts a quantitative approach with a correlational design, employing a structured survey to collect data from 384 clients and potential customers. The study focuses on five dimensions of social media advertising (images, videos, infographics, stories, and interactive content) and four dimensions of customer acquisition (attention, interest, desire, and action). The results indicate a significant and positive relationship between social media advertising and overall customer acquisition (ρ = 0.428, p = 0.000). Each dimension of customer acquisition also shows significant positive correlations: attention (ρ = 0.314, p = 0.000), interest (ρ = 0.361, p = 0.000), desire (ρ = 0.338, p = 0.000), and action (ρ = 0.312, p = 0.000). These findings confirm that well-executed social media campaigns enhance customer engagement, generate interest and desire for products, and ultimately drive measurable actions such as inquiries and purchases. The study concludes that social media advertising is an effective instrument for customer acquisition, particularly in local businesses where digital presence complements face-to-face interactions. Practical recommendations include optimizing content quality, increasing interactive engagement, and maintaining a systematic posting schedule to strengthen brand visibility and customer loyalty. The research provides empirical evidence supporting the strategic use of social media to attract and retain clients in the furniture sector

This work validates a Minimum Viable Product (MVP) for digital psychological support by integrating the Experiment Board and Lean Startup, applying sequential qualitative and quantitative validation with real users. The contribution lies in showing how the Experiment Board can function as a traceability system that connects findings with design and business model decisions. The research was conducted in two phases: (1) opportunity validation through semi-structured interviews with seven users, analyzed using deductive qualitative coding and axial categorization, identifying access barriers (cost, time, stigma, and privacy) and a preference for secure and personalized digital solutions, confirming that 71% turn to digital alternatives in the face of these barriers; these findings guided the initial MVP iterations. (2) solution validation with thirty users, obtaining a Net Promoter Score of +20 and 53.3% promoters. Logistic regression analysis identified ease of use, personalization, and perceived value as critical predictors of adoption. The results support the development of an evidence-based Lean Canvas, reducing risks in digital mental health.

Abstract. This article analyzes how the tax withholding system operates in the transportation sector and its influence on the working capital of a company located in the district of Motupe during the 2023–2024 period. The study examines the functioning of this tax mechanism implemented by SUNAT, its collection purpose, and its effects on business liquidity and operational management. The methodology follows a mixed approach with a non-experimental, cross-sectional, and descriptive-correlational design, combining financial statement analysis with interviews conducted with the company’s accounting and administrative managers. The article explores compliance with the withholding system, the impact of restricted accounts on the availability of cash resources, and the implications for short-term financial capacity. It also discusses how, while this system strengthens tax control and formalization, it generates financial limitations that constrain operational efficiency and the ability to meet immediate obligations. Finally, it reflects on the need to balance the collection objectives of the system with the financial sustainability of transportation companies.

This study seeks to determine how liquidity management influences the profitability of agricultural companies listed on the Lima Stock Exchange during the period 2021-2024, contributing knowledge about the relationship between financial management and business performance in a dynamic and challenging environment. The objective of this study is to determine the influence of liquidity on the profitability of agricultural companies listed on the Lima Stock Exchange during the period 2021-2024. A quantitative approach was developed with a non-experimental, cross-sectional design and correlational scope. The sample consisted of seven agricultural companies listed on the Lima Stock Exchange, whose financial variables were analyzed using financial statements of the study period. The results indicate that liquidity has a positive and significant influence on the profitability of agricultural companies listed on the Lima Stock Exchange, explaining 36% of the variability in financial performance during the period 2021-2024.