| Table of contents Quipukamayoc vol.30 no.62 Lima Jan./Apr. 2022 Original articles | | | | · Company’s size and the access to credit through the financial system in Peru Yancari Cueva, Johanna; Mamani Cárdenas, Álvaro; Salgado Llanos, Laleska
| | | | · Relevance of non-financial information for top management of companies listed in the lima stock exchange Quevedo Alejos, María Isabel Alejandra; Chong León, Esteban; Rivero Ponce de León, Eduardo Rubén
| | | | · Effects of the dynamics of departmental labor income on the access to the private pension administration system Saldaña Pacheco, Luis Arnaldo; Saldaña Pacheco, Raphael Angel; Sánchez Barraza, Bernardo Javier
| | | | · Financial leverage and profitability of the manufacturing industry of the canton in Cuenca, Ecuador Borja Peñaranda, Lisseth Daniela; Villa Guanoquiza, Olga Piedad; Armijos Cordero, Johanna Catalina
| | | | · Financial fragility of the banking system in emerging economies: Mexican case Bernuy Barrera, Marcial Orlando; Jesús Burgos Zavaleta, Víctor Fernando
| | | | · Logistics management and its relation with the profitability of construction companies in the province of San Román, Puno Paricahua Laura, Helen Rossi
| | | Review articles | | | | · Propaedeutic styles for the formative assessment in the accoun- ting discipline: Learning outcomes Llanos Ceballos, Adolfo León
| | | | · Challenges of the digital transformation of microfinance in Peru Toledo Concha, Emerson; León Reyes, Víctor; Reyna Alcántara, Paul
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