Facultad de Ciencias Económicas, Administrativas y Negocios

Parent Organisation

Universidad Indoamérica

Now showing 1 - 10 of 113

Some of the metrics are blocked by your
consent settings
Effects of Public Finance Behavior: The Ecuadorian Scenario
(Springer Nature Switzerland, 2026)
Salazar Mera, Juan Eduardo
;
Núñez-Naranjo, Aracelly Fernanda
;
Morales Molina, Tania
The behavior of Ecuador’s public finances is critical to ensuring economic stability and sustainable development. In a context marked by economic crises and fiscal challenges, understanding the effects of fiscal policies is essential for designing strategies that promote growth and social well-being. This research analyzes the recent behavior of Ecuador’s public finances, identifying challenges and opportunities in fiscal management while evaluating the impact of fiscal policies on the economy and society. Using a mixed qualitative and quantitative approach, the study includes a review of prior research, analysis of economic data from government and international organizations, and interviews with public finance officials. The findings reveal significant progress, such as increased tax collection and investments in infrastructure, education, and health. However, persistent issues such as economic informality, inefficiencies in spending, and corruption limit the effectiveness of these efforts. The study emphasizes the need for sustainable fiscal policies, greater transparency, and accountability to foster inclusive growth and reduce reliance on oil exports. In conclusion, Ecuador’s public finance dynamics have a profound impact on the economy and society. Overcoming challenges requires sustained reforms, improved efficiency, and diversified growth strategies to ensure long-term economic resilience and equity. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2026.
Some of the metrics are blocked by your
consent settings
Impact of Agricultural Practices on Economic Sustainability: A Gender-Based Approach in Ambato
(MDPI AG, 2026-04-23)
Morales Molina, Tania
;
Ruiz-Guajala, Mery
;
Mayorga-Abril, Cesar
;
Amancha-Criollo, Evelyn
This study provides an in-depth examination of the association between sustainable agricultural practices and economic sustainability among small-scale farmers in the canton of Ambato, Ecuador, with attention to gender differences in the adoption of specific practices. The study used a cross-sectional quantitative design and structural equation modeling (SEM) based on data from 150 farmers. The results demonstrate that intention to adopt sustainable practices was positively associated with economic sustainability (β = 0.96), and perceived benefits also showed a positive relationship with economic sustainability (β = 0.29). Conversely, agricultural practices showed a negative direct structural coefficient with economic sustainability (β = −0.29), thereby suggesting that the short-term costs of implementation may reduce immediate economic returns in resource-constrained contexts. Descriptive results indicated differences in the adoption of specific practices by sex, especially in crop rotation, biological pest control, and efficient irrigation, although the evidence for gender differences in economic sustainability was mainly descriptive rather than inferential. The model showed acceptable fit (CFI = 0.934, TLI = 0.917, RMSEA = 0.065). Overall, these findings contribute empirical evidence from an Andean agricultural context and suggest that training, technical support, and transition-cost reduction policies are necessary to strengthen the economic viability of sustainable agriculture. © 2026 by the authors.
Some of the metrics are blocked by your
consent settings
Ecuadorian Companies in the Digital Age: Innovate or Disappear
(Springer Nature Switzerland, 2026)
Morales Molina, Tania
;
Llamuca-Pérez, Silvia Lorena
;
Calvache-Vargas, César Maximiliano
This research addresses the relevance of digital transformation to the competitiveness of Ecuadorian companies. The implementation of emerging technologies, such as artificial intelligence, Big Data, Cloud Computing, and the Internet of Things (IoT), enables process optimization, increased productivity, and an expansion of market reach. However, various obstacles hinder digitalization, such as resistance to change, lack of training, and limited financial resources, preventing many Ecuadorian companies from fully taking advantage of the opportunities offered by the digital age. This study aims to analyze the impact of digital transformation on Ecuadorian companies, identifying the challenges they face and the opportunities available to strengthen their competitiveness. The methodological approach adopted in this research is of a mixed type, combining quantitative and qualitative techniques, an analysis based on. In the analysis of data from secondary sources, such as sector reports and previous studies, key indicators of technological adoption, implementation barriers, and sectors with the greatest digital progress were examined. The results obtained indicate that e-commerce leads digital adoption with 70%, followed by financial services with 65%. However, sectors such as agribusiness and manufacturing still lag behind. Among the main barriers identified, a lack of financial resources (45%) and a lack of training (30%) emerge as the main obstacles. However, companies that have managed to digitize have experienced significant improvements, increasing their operational efficiency from 60%–85% and their market reach from 50%–90%. It is concluded that, to achieve a sustainable digital transformation, it is crucial for companies to invest in technology, train their human talent, and foster a culture of innovation. Without these factors, digitalization will continue to be a challenge, and many organizations could face the risk of falling behind in an increasingly competitive market. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2026.
Some of the metrics are blocked by your
consent settings
Impact of AI on Internal Control and Risk Management Systems in Ecuador
(Springer Nature Switzerland, 2026)
Salazar Mera, Juan Eduardo
;
Núñez-Naranjo, Aracelly Fernanda
;
Morales Molina, Tania
The implementation of artificial intelligence in internal control systems has emerged as a key trend in the improvement of organizational management, enabling comprehensive data analysis and effective risk identification, transforming the way organizations monitor and control their operations. The objective is to analyze the perception and use of AI in internal control systems in Ecuador, focusing on its ability to perform advanced data analysis and accurate identification of risk areas. The research methodology employed a mixed approach. A survey was administered to 30 accounting professionals and business people to evaluate the effectiveness of tools for the purpose of improving internal control systems. The results show that AI can identify patterns and anomalies in large volumes of data with higher accuracy than traditional methods. In conclusion, the study provides a comprehensive view of the potential of AI to transform internal control processes, ensuring greater transparency and reliability in organizational management. The predictive capability of AI allows organizations to anticipate and mitigate risks before they materialize. The integration of artificial intelligence in Ecuadorian internal control systems offers significant improvements in the efficiency and effectiveness of risk management with more effective decision making. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2026.
Some of the metrics are blocked by your
consent settings
Development of Websites as an Academic Integrative Project to Strengthen Businesses in the Popular and Solidarity Economy
(2026)
Borja Galeas, Carlos
;
Arias Flores, Hugo Patricio
;
Sánchez Montero, Ivanna Karina
This article explores the development of websites as an academic integrative project aimed at strengthening businesses within the popular and solidarity economy (EPS) in the province of Pichincha, Ecuador. Fifth-semester students from the Digital Marketing program at Universidad Indoamérica, as part of their integrative project, worked on creating customized websites for 12 local businesses that already had marketable products, including labels, packaging, and other presentation tools. Using the WordPress platform, the students developed websites tailored to the specific needs of each business, with the goal of improving their digital presence, facilitating access to broader markets, and increasing the competitiveness of their products and services. In addition to the technical development, graphic design elements such as professional product photography and promotional videos were integrated, along with digital marketing strategies that included search engine optimization and social media integration. The results indicate that the creation of these customized websites significantly increased the online visibility of the businesses and enhanced consumer perception of professionalism and trust. This study highlights the importance of applied academic projects as tools for community engagement and local economic development in vulnerable sectors. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2026.
12
Some of the metrics are blocked by your
consent settings
Artificial Intelligence in Marketing: A Bibliometric Study
(2024)
Suárez Pérez, Juan Carlos
;
Vayas Ortega, Germania
Nowadays, the use of artificial intelligence (AI) is revolutionizing and transforming businesses. In the field of marketing, it has enabled the optimization of strategies and campaigns, content personalization, more precise segmentation, and maximization of planning results, thanks to its ability to process and analyze data. The research aims to provide a bibliometric approach to current knowledge on AI in marketing. The methodology involved a bibliometric review by obtaining indexed research papers from the SCOPUS database, which were then analyzed using the VOSviewer application. The results identified that countries such as the United States, India, and China have the highest scientific production on the subject. Additionally, it was revealed that the most relevant knowledge areas are engineering, management and business, and accounting. In this context, it is concluded that it is crucial for companies worldwide to observe the advancements made by these countries to replicate strategies according to their needs. Considering that AI, thanks to the internet, is accessible for all types of businesses, they only need to identify opportunities and key areas to apply AI tools and train their personnel.
32
Some of the metrics are blocked by your
consent settings
The Fractional Brownian Model, Applied in the Credit Placement of the Popular and Solidarity Financial Sector
(2023)
Sánchez Montero, Ivanna Karina
;
Tipán, Diego
Previous studies have extensively explored the application of Fractional Brownian Motion in the financial systems of countries. The objective of this study was to evaluate the effectiveness of using Fractional Brownian Motion in credit placement within the popular and solidarity financial sector, specifically in the Savings and Credit Cooperatives of segment 1.A comprehensive analysis was conducted on historical credit placement data from this sector over time, and the Fractional Brownian Motion model was implemented to simulate placement patterns. Several parameters, such as the Hurst exponent, were estimated. The results showed that the application of Fractional Brownian Motion in credit placement within the popular and solidarity financial sector improved the accuracy of credit risk assessment. It revealed long-term dependence patterns and captured the inherent dynamics of the sector. The model demonstrated higher predictive power and better portfolio risk management capabilities compared to conventional methods. The findings suggest that Fractional Brownian Motion is a valuable tool for credit placement analysis, as well as for improving credit risk assessment and portfolio management dynamics. Implementing this model can lead to more accurate credit decisions, fostering the country's economic development. © 2023 IEEE.
26
Some of the metrics are blocked by your
consent settings
Decisive Factors of Business Dynamism in Latin America: An Approach from the New Institutional Economy Perspective
(2021)
Morales-Urrutia X.
;
Salazar Mera, Juan Eduardo
;
Silva Ordóñez, Catalina
In recent years, the business sector has experienced significant dynamism worldwide, a fact that has sparked interest from different fields: academically, politically and socially, and a series of questions have been raised about the different factors that drive business growth. In this context, the New Institutional Economy has been taken as a reference in order to explain the behavior of this phenomenon based on the analysis of both formal and informal institutions of companies. The objective of this research is to analyze the factors that influence business dynamism. In order to fulfill the objective, the applied methodology was based on the application of statistical techniques of multivariate analysis, specifically, hierarchical cluster analysis. The main results show that the factors affect each of the contexts that are analyzed at different scale. © 2021, The Author(s), under exclusive license to Springer Nature Switzerland AG.
34
Some of the metrics are blocked by your
consent settings
Intellectual Capital and Financial Performance: The Case of the Tungurahua Concessionaires
(2025)
Morales Molina, Tania
;
Ximena Morales-Urrutia
;
Marcelo Mantilla Falcón
;
Estefanía Cayo-Hurtado
The objective of the research is to analyze the intellectual capital and financial performance of concessionaires in the city of Ambato in the period 2018–2022. In order to analyze intellectual capital, the Intellectual Added Value Coefficient (VAICTM) was used, while to measure financial performance, the profitability indicators ROA and ROE were used. The methodology used was quantitative in nature, the sample was 11 dealerships belonging to ISIC G4510.01 corresponding to the sale of vehicles. According to the results obtained, it is shown that the Ciudad del Auto CIAUTO Cía dealerships. Ltda., and Ambacar Cía. Ltda., have the best indices in each of the components of intellectual capital. However, when analyzing these values using the Pearson Correlation, it was concluded that the VAICTM has no relationship with the financial performance in the 5 years studied, since salaries and wages are low in relation to the income received by the concessionaires.
37
Some of the metrics are blocked by your
consent settings
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.
15

Facultad de Ciencias Económicas, Administrativas y Negocios

Filters

Settings

Sort By

Results per page