Palacio Fierro, Andrés
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Preferred name
Palacio Fierro, Andrés
Main Affiliation
Quito
Email
andrespalacio@uti.edu.ec
ORCID
Scopus Author ID
57203802181

Research Output
Now showing 1 - 3 of 3
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Publication

An Exploration of the Skills and Knowledge of the Accounting Profession

2023 , Palacio Fierro, Andrés , Valle Alvarez T. , Morales-Urrutia X. , Mantilla Falcón M.

At present, the business sector has introduced significant changes in its structure that require qualified personnel in every area of knowledge. In this sense, professionals need to develop certain types of skills and knowledge that make them suitable candidates for their assigned roles. In this regard, the accounting profession within organizations has reached a significant level of importance, since it is responsible for the proper care and management of their finances. The aim of the present study is to analyze the perception that accountants show regarding the competencies and knowledge that a professional accountant needs. To achieve this goal, cross-sectional descriptive-explanatory research was applied with non-probabilistic and non-experimental sampling. The main results show that values are a highly relevant aspect for the development of the accounting profession, since it encompasses aspects related to work responsibility and ethics. In conclusion, an accountant must have a comprehensive training that allows them to respond to any assigned function and, above all, to efficiently respond to the different requirements demanded by their profession. © The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. 2023.

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Publication

Application of E-commerce in Ecuador's Economic Activities

2022 , Palacio Fierro, Andrés , Llamuca-Pérez S. , Morales-Urrutia X.

Currently, e-commerce has become one of the most widely used forms of trade worldwide, favouring companies by increasing their sales; on the other hand, to customers or consumers by meeting their needs through online shopping in less time. The objective of the research focuses on analyzing the relationship between the use or application of e-commerce in companies according to their size. To meet the goal, the methodology used was built on the Pearson's correlation coefficient statistical technique, since it allows to obtain an association coefficient between variables that do not behave normally. The results point out that e-commerce is a form of exchange, which is being used by all types of companies analyzed, however, large companies are the ones that stand out, as they have the most resources to apply this type of trade. © 2022, The Author(s), under exclusive license to Springer Nature Switzerland AG.

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Students’ Perception of Professional Accountant Skills and Knowledge

2024 , Palacio Fierro, Andrés , Valle-Álvarez T. , Morales-Urrutia X. , Martínez-Mesías J.P.

In response to the constant changes caused by globalization, the business sector has considered it very important that the training presented by accountants not only focus on technical skills, but also, generic, or soft skills are developed, which allow accounting professionals to face the challenges posed by competitiveness. The purpose of the study is to carry out an analysis of the perception that students show about the skills and knowledge that the professional accountant needs. A questionnaire with the different skills and knowledge that an accountant must possess was applied to the seventh and eighth semester students. Likewise, for the treatment of the data, a factorial analysis was applied. The data obtained show that the students of the Accounting Career consider that for their good performance they require training in both knowledge and practical skills. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2024.

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