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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Job Skills and Abilities of the Accounting Professional

2024 , Palacio Fierro, Andrés , Tatiana Valle Alvarez , Ximena Morales-Urrutia

A professional accountant is essential to the success of any business. Their role is to keep a rigorous and accurate financial record of the company's business operations, which allows managers to make informed and strategic decisions for the growth and profitability of the organization. The purpose of this research is to analyze the students’ perception of the main skills and knowledge that a professional accountant should have. The data analyzed come from seventh and eighth semester students of the Technical University of Ambato in the academic period April-September 2023. The main results show that both skills and knowledge are of fundamental importance for the professional and personal development of accountants within organizations.

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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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Business Education vs. Entrepreneurial Attitude of Students of the Faculty of Administrative Sciences of the Universidad Técnica de Ambato

2024 , Palacio Fierro, Andrés , Ruth Zamora-Sánchez

This research details the entrepreneurial attitude of university students. The study aims to identify the factors influencing the entrepreneurial attitude of students in the Faculty of Administrative Sciences, as well as the importance of business education programs in fostering creativity, critical thinking, and entrepreneurship from early stages of academic training. To achieve this, the research explores students’ intention and motivation towards innovation, risk-taking, and entrepreneurial initiative. The study population consisted of students majoring in Business Administration and Marketing. Dimensions related to risk perception, creativity, motivation, and entrepreneurial intention were assessed. Findings indicate a notable predisposition towards entrepreneurship among university students, highlighting a high propensity for taking calculated risks and a proactive mindset towards problem-solving. Similarly, the influence of educational components was identified. These findings lead to the conclusion that there are significant implications for designing curricula and educational policies aimed at cultivating an entrepreneurial culture in the university environment, thereby promoting the intention to undertake entrepreneurial ventures, enhancing students’ ability to face challenges in the business world, and fostering innovation in the future.

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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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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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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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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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A review of consumer-to-consumer digital information and knowledge sharing

2025 , Cruz Cárdenas, Jorge , Ramos Galarza, Carlos , Mónica Giménez-Baldazo , Palacio Fierro, Andrés

This study undertook a systematic literature review of consumers’ information and knowledge sharing (I&KS) in digital scenarios, as it is an expanding thematic area that differs from other consumer behavior and has been underexplored.Design/methodology/approachFollowing the PRISMA philosophy, we identified I&KS-related studies in the Scopus database based on a search term chain determined through an exploratory study. Additional inclusion and exclusion criteria were applied, and studies were manually filtered. An input–process–output type model was used to manually review and systematize the literature. Then, a second content analysis was conducted using artificial intelligence (AI) tools.FindingsBased on 51 relevant articles, this study characterized the I&KS research field as multidisciplinary through quantitative methods. Based on an input–process–output consumer behavior model and content analysis, this study systematized existing knowledge and revealed that most knowledge encompassed the influence of personal and psychological consumer characteristics. Additionally, based on AI tools applied to the full texts of the relevant articles, five thematic clusters emerged, largely coinciding with the input–process–output model used. Finally, future research avenues and recommendations for business and organizational practices were identified. This study fills the gap in consumer studies by systematically reviewing I&KS, a developing field, as no prior research has addressed this topic systematically.

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