<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422020000100106</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2019.1790</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Capacitación, remuneración promedio e impuestos como factores que explican la actitud hacia la regulación laboral en contextos de informalidad]]></article-title>
<article-title xml:lang="en"><![CDATA[Training, average wages and taxes as factors that explain the attitude toward job regulation in contexts of informality]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vílchez-Román]]></surname>
<given-names><![CDATA[Carlos]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rojas-Mendoza]]></surname>
<given-names><![CDATA[Alonso]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Huapaya-Huapaya]]></surname>
<given-names><![CDATA[Antonio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Católica del Perú  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Perú</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad San Martín de Porres  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Perú</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2020</year>
</pub-date>
<volume>65</volume>
<numero>1</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422020000100106&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422020000100106&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422020000100106&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La informalidad en la gestión del personal es un problema extendido en las pequeñas y microempresas, afectando los salarios de los trabajadores. Por ello, el objetivo del estudio fue validar un modelo que explica la actitud hacia la regulación laboral. Las hipótesis fueron: a) la capacitación profesional recibida media la relación entre nivel educativo y actitud hacia la regulación laboral; b) la remuneración promedio y la actitud hacia la regulación tributaria predicen la actitud hacia la regulación laboral. Se trata de un estudio de corte transversal. El modelo conceptual de naturaleza exploratoria emplea dos instrumentos de recolección de datos: la Encuesta Nacional de Empresas (ENE) 2015 y entrevistas estructuradas a dueños de MYPES peruanas. Para la ENE 2015 se empleó un muestreo aleatorio estratificado de una etapa. El análisis cuantitativo se realizó con PLS-SEM (Ecuaciones Estructurales con Mínimos Cuadrados Parciales), una técnica de modelamiento estructural que maximiza la varianza; para el análisis cualitativo se empleó el terMEXt. Las rutas causales propuestas para las dos hipótesis explicaron una proporción moderadamente alta de las dos variables del modelo conceptual, capacitación recibida (R2 = 0.396) y actitud hacia la regulación laboral (R2 = 0.448). Este estudio ayuda a comprender la cultura informal en las MYPES y presenta un enfoque aplicable a sectores industriales o comerciales.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The hiring of illegitimate staff is a widespread problem across small and midsize enterprises, affecting the wages of those working within the bounds of the law. For that reason, the objective of the study was to validate a model that explains the attitudes towards labor regulation. Two hypotheses were tested: a) professional training mediates the relationship between educational level and attitude toward labor regulation; b) average wage and attitude toward tax regulation predict attitude towards labor regulation. It is a cross-sectional study. The conceptual model of exploratory nature works with two data collection tools: the National Survey of Enterprises (ENE) 2015 and structured interviews applied to Peruvian SME owners. For ENE 2015 it was used one-step stratified sampling. The quantitative analysis was carried out with PLS-SEM (Partial Least Squares - Structural Equation Modeling), a technique for structural modeling that maximizes the variance; for the qualitative analysis, the terMEXt program was used. The proposed causal routes for the two hypotheses explained a moderately high proportion of the two variables belonging to the conceptual model, training received (R2 = 0.396) and attitude toward labor regulation (R2 = 0.448). This study contributes to understanding the informal culture within SMEs. The application of this approach in other sectors is recommended to improve attitudes towards labor reforms.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Capacitación laboral]]></kwd>
<kwd lng="es"><![CDATA[Informalidad laboral]]></kwd>
<kwd lng="es"><![CDATA[Regulación tributaria]]></kwd>
<kwd lng="es"><![CDATA[Regulación laboral]]></kwd>
<kwd lng="es"><![CDATA[Adanco]]></kwd>
<kwd lng="es"><![CDATA[C55]]></kwd>
<kwd lng="es"><![CDATA[J46]]></kwd>
<kwd lng="es"><![CDATA[M48]]></kwd>
<kwd lng="en"><![CDATA[Professional training]]></kwd>
<kwd lng="en"><![CDATA[Labor informality]]></kwd>
<kwd lng="en"><![CDATA[Tax regulation]]></kwd>
<kwd lng="en"><![CDATA[Labor regulation]]></kwd>
<kwd lng="en"><![CDATA[Adanco]]></kwd>
<kwd lng="en"><![CDATA[C55]]></kwd>
<kwd lng="en"><![CDATA[J46]]></kwd>
<kwd lng="en"><![CDATA[M48]]></kwd>
</kwd-group>
</article-meta>
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