NEXUS CONTROL AS AN INNOVATIVE TOOL FOR OPTIMIZING PROFITABILITY IN ACCOUNTING FIRMS IN A CITY IN NORTHERN PERU

Abstract

Traditional internal controls are limited in ensuring the efficiency and sustainability of accounting firms, negatively impacting their profitability and financial performance. In response, Nexus Control is proposed as an innovative tool based on the components of the COSO model, designed to optimize internal management and economic results. This study aimed to determine the relationship between Nexus Control as an innovative tool and the optimization of profitability in accounting firms in a city in northern Peru, using companies in Nuevo Chimbote as the sample for analysis in 2025. A quantitative approach was applied, with a non-experimental, cross-sectional, and correlational design. The sample consisted of 55 employees from five companies selected through census sampling. Likert-type questionnaires with adequate reliability levels (α=0.71 and α=0.81) were used, and Pearson's correlation coefficient was applied. The results showed a predominantly "regular" level in Nexus Control (49.1%) and a "moderate" level in profitability (63.6%). A high and significant positive correlation was found between both variables (r=0.833; p<0.01). It is concluded that the application of Nexus Control, based on the components of the COSO model, constitutes a key innovation tool that strengthens transparency, improves operational efficiency, and optimizes profitability in accounting firms.