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

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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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Consumer value creation through WhatsApp use: A qualitative multimethod approach in a Latin American scenario

2019 , Cruz Cárdenas, Jorge , Guadalupe, J , Zabelina E. , Palacio Fierro, Andrés , Velín-Fárez M. , Staniewski M.W.

Purpose: The purpose of this paper is to understand in-depth how consumers create value in their lives using WhatsApp, the leading mobile instant messaging (MIM) application. Design/methodology/approach: The study adopts the perspective of customer-dominant logic (CDL) and uses a qualitative multimethod design involving 3 focus groups and 25 subsequent in-depth interviews. The research setting was Ecuador, a Latin American country. Findings: Analysis and interpretation of the participants’ stories made it possible to identify and understand the creation of four types of value: maintaining and strengthening relationships; improving role performance; emotional support; and entertainment and fun. In addition, the present study proposes a conceptual model of consumer value creation as it applies to MIM. Practical implications: Understanding the way consumers create value in their lives using MIM is important not only for organizations that offer MIM applications, but also for those companies that develop other applications for mobile phones or for those who wish to use MIM as an electronic word-of-mouth vehicle. Originality/value: The current study is one of the first to address the topic of consumer behavior in the use of technologies from the perspective of CDL; this perspective enables an integrated qualitative vision of value creation in which the consumer is the protagonist. © 2019, Emerald Publishing Limited.

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Digital Divide: A Bibliometric Approach to Existing Knowledge

2023 , Cruz Cárdenas, Jorge , Palacio Fierro, Andrés , Zabelina E. , Deyneka O. , Ramos Galarza, Carlos

The topic of digital divide - the gap between those who have and those who do not have access to digital technologies - is of growing interest for both public and private sectors. This interest is reflected in an increasing number of academic and scientific publications focused on the topic. This study presents an overview of the digital divide research using a bibliometric approach. Analyzing 9,523 documents from the Scopus database, this study found that 1) there has been an accelerated growth in the publication rate on digital divide since 2018; 2) digital divide is a multidisciplinary field, led by the United States and other developed countries and some emerging countries; 3) the dominant term used to refer to the field, as per our analysis of the relevant keywords, is "digital divide"; and 4) as per our analysis of the evolution of keywords' importance, while topics related to technologies were of interest several years ago, current interest revolves around the effects of the Covid-19 pandemic, the elderly, education, and healthcare access. © 2023 IEEE.

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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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Empirical evidence for intransitivity in consumer preferences

2020 , Guadalupe, J , Cruz Cárdenas, Jorge , Artola-Jarrín V. , Palacio Fierro, Andrés

Consumer preferences patterns; Edible and nonedible goods; Transitivity assumption; Preference reversal phenomenon; Strong and weak transitivity, Behavioral economics; Money; Macroeconomics; Econometrics; Experimental economics. © 2020The present paper addresses one of the most important assumptions in consumer preference patterns: transitivity. This assumption states that, logically, selections between goods are rational because of the transitivity statement, which posits that people always prefer goods in the following order: A is preferred to B, and B is preferred to C, so A is preferred to C. With the aim of proving this principle's validity, we conducted an experiment with 70 subjects and probed their preferences in relation to edible and nonedible goods. We used a survey methodology, which allowed us to analyze three distinct situations: 1) individuals faced with goods choices without restrictions; 2) individuals facing budget restrictions and price changes; and 3) individuals faced with decreased disposable income. The results mostly showed that there was no evidence of transitivity in consumer preferences. On average, transitivity appeared in only 8% of the sample, and in cases where transitivity was proved, it was revealed to be strong. The preferences were transitive primarily in relation to edible rather than nonedible goods. © 2020

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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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