Morales Molina, Tania

Preferred name

Main Affiliation

Facultad de Ciencias Económicas, Administrativas y Negocios

Ambato

taniamorales@uti.edu.ec

ORCID

0000-0002-9267-0946

Scopus Author ID

57223105489

Now showing 1 - 10 of 30

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Effects of Public Finance Behavior: The Ecuadorian Scenario
(Springer Nature Switzerland, 2026)
Salazar Mera, Juan Eduardo
;
Núñez-Naranjo, Aracelly Fernanda
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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.
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Impact of Agricultural Practices on Economic Sustainability: A Gender-Based Approach in Ambato
(MDPI AG, 2026-04-23)
Morales Molina, Tania
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Ruiz-Guajala, Mery
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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.
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Ecuadorian Companies in the Digital Age: Innovate or Disappear
(Springer Nature Switzerland, 2026)
Morales Molina, Tania
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Llamuca-Pérez, Silvia Lorena
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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.
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Impact of AI on Internal Control and Risk Management Systems in Ecuador
(Springer Nature Switzerland, 2026)
Salazar Mera, Juan Eduardo
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Núñez-Naranjo, Aracelly Fernanda
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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.
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Intellectual Capital and Financial Performance: The Case of the Tungurahua Concessionaires
(2025)
Morales Molina, Tania
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Ximena Morales-Urrutia
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Marcelo Mantilla Falcón
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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.
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Relationship Between Body Schema and Socioemotional Well-Being in Early Childhood: A Comparative Study
(2025)
Anabel Valdivieso
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Núñez-Naranjo, Aracelly Fernanda
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Morales Molina, Tania
The present study explores the deficiencies observed in the development of the body schema and the limited access to socio-emotional tools in early education students. The objective was to analyze the influence of the body schema on the socio-emotional well-being of boys and girls aged 4 to 5 years, belonging to the Teresa Flor Educational Unit, located in Ambato, Ecuador. With a quantitative approach and a quasi-experimental design of exploratory and explanatory scope, 47 students were evaluated using the Goodenough and Harris tests. Statistical tests were used to test the hypothesis that the development of the body schema positively impacts socioemotional well-being. The results revealed that greater development of the body schema is related to higher self-esteem, better emotional management and more effective social interaction. Objectively applied evaluations showed that children with greater knowledge of their body tend to manage their emotions better and establish stronger social relationships. In conclusion, the study highlights the importance of promoting activities that encourage the development of the body schema, since they contribute significantly to socio-emotional well-being in early childhood. These findings highlight the need to incorporate socio-emotional tools and resources in educational programs to guarantee comprehensive development.
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Ecuador’s Zone 3 and the Social and Economic Factors that Impede Its Growth
(2024)
Morales Molina, Tania
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Ximena Morales-Urrutia
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Geri Belén Bucheli-Vásquez
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Alejandro Chaviano-Quesada
The popular and solidarity economy has become a promising alternative in the economic and social context of Ecuador. This model seeks to overcome the limitations of the traditional profit-centered approach and foster a more inclusive and sustainable development, through ventures focused on equity, community participation and solidarity, as well as employment generation and poverty reduction through the active participation of entrepreneurs and the local community (Maldonado et al. 2017).
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Efficiency of Permanent Crops: Bananas, Cocoa, Coffee in Ecuador. An Analysis During the COVID 19 Pandemic
(2024)
Morales Molina, Tania
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Martínez Mesías J.P.
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Aldas Salazar D.
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Morales-Urrutia X.
Ecuador is in a privileged climatological zone. It admits that in its territories permanent crops of high demand are generated both locally and internationally, as is the case of bananas, coffee, and cocoa. For this reason, it is important to control the resources involved in its production and verify the level of efficiency in order to maintain competitive standards worldwide. Thus, in the present study the technical efficiency of the aforementioned crops is calculated and analyzed in a period of great importance such as 2020–2021, since it significantly marked the world economies due to the COVID 19 pandemic. To calculate the efficiency, the Data Envelopment Analysis (DEA) was used, that works with inputs and outputs, which were identified in the database of the Continuous Surface and Agricultural Production Surveys (ESPAC) report, generated by the Directorate of Economic Statistics and the Agricultural Statistics Unit of the National Institute of Statistics and Censuses (INEC). Determining production as the output variable and the main input variables: planted area, workers, fertilizers, and insecticides. The main results indicate that banana has not undergone significant changes in its production efficiency, while cocoa and coffee maintained lower levels of efficiency in 2020 compared to 2021 in most of the provinces of Ecuador where it is grown. Evidencing that the management of resources during the pandemic were limited and, in many cases, scarce. © 2024, The Author(s), under exclusive license to Springer Nature Switzerland AG.
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Relationship Between Technology and Education for Sustainable Development in Latin America as a Goal of the 2030 Agenda
(2025)
Núñez-Naranjo, Aracelly Fernanda
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Morales Molina, Tania
;
Alejandro Chaviano Quesada
Being sustainable is considered as part of the DNA of individuals, it is attributed much importance and social connotation because it contributes to the development and growth of countries in a very clear way and this is achieved by being socially responsible to society. In Latin America, the progress achieved in scientific development in the educational sector and technological trends, represents one of the cross-cutting objectives in the scenario of the Sustainable Development Goals (SDGs) of the 2030 Agenda. The main objective of this research is to highlight the importance of the use of technologies in higher education that contribute to the strengthening of opportunities for social integration. In the methodology we consider a quantitative and qualitative approach that is developed with a literature review of scientific articles, academic books, analysis of materials (reports, brochures) that somehow help to know and reflect on the possibility of carrying out more in-depth studies and with a translucent vision between education and technologies. The results reflect the level of growth in recent times associated with educational technology 4.0, which supports university education in this invasive and timely digital era and thus contribute to develop one of the objectives planned in the 2030 agenda in Latin America. In the conclusions the new trends in digital education are perceived, the changes in study methods with the obligation of virtual study with new tools, taking into account through convergences and divergences and their link with technology in the education sector
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Factors Influencing the Economic Growth of the Business Sector in Zone 3 of Ecuador
(2024)
Morales Molina, Tania
;
Urrutia X.M.
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Figueredo-Morales C.
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Vásquez G.B.B.
In zone 3 of Ecuador there are diverse economic and productive activities, therefore, in this research work we intend to analyze the factors that influence growth in the business sector, a documentary-bibliographic research will be carried out through the review of different scientific articles, documents, books, texts and doctoral theses in order to build the state of the art, as well as data from secondary sources of national statistical offices will also be used. The result focuses on the discussion among public, non-governmental and private sector actors, on the economic factors that stimulate the emergence of new companies and the strengthening of existing ones with general information, which affect the initiative to the contribution to business growth and sustainability of the company. In the conclusions we can refer that the entrepreneurs of zone 3 should be more linked among themselves, should be more communicated, have more cooperation among them and establish long-term relationships between them, to generate better conditions that favor the business system and strengthen productivity and innovation. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2024.
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Morales Molina, Tania

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