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 31

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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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Effects of Public Finance Behavior: The Ecuadorian Scenario
(Springer Nature Switzerland, 2026)
Salazar Mera, Juan Eduardo
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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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Decision-Intelligent Educational Management and Sustainable Brand Performance: Insights from Ecuador
(Springer Nature Switzerland, 2026-08-02)
Morales Molina, Tania
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Núñez-Naranjo, Aracelly Fernanda
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Núñez Torres, Gabriel
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Chaviano Quesada, Alejandro
This study analyzes how the joint use of information systems and economic analytics strengthens sustainable brand performance in Ecuadorian higher education institutions. The objective is to characterize levels of digital maturity and economic analytics and to relate them to perceived outcomes of sustainable marketing and ICT investment. An explanatory sequential mixed-methods design was implemented, combining a stratified survey of students, faculty, and staff with semi-structured interviews and document analysis. Results show heterogeneous digital maturity: 22% of institutions operate at a basic level (limited to email and office tools), 48% at an intermediate level (LMS, videoconferencing, CRM), and 30% at an advanced level (big data, predictive analytics, ERP). Economically, 42% rely on traditional financial indicators, 33% assess academic program profitability, and 25% apply predictive analytics, indicating a partial integration of information technology with managerial decision-making. Perceived outcomes of sustainable marketing include improved reputation (72%), community relations (67%), resource efficiency (59%), and student attraction (64%). ICT budgets rose from 12% to 18% between 2020 and 2024, prioritizing basic platforms over advanced technologies. Based on these findings, a practical, data-driven framework is proposed that connects academic, financial, and ESG indicators to guide managerial choices. The study concludes that the effectiveness of sustainable brand strategies depends on the alignment between digital maturity, evaluation culture, and institutional scale. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2027.
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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
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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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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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Health as a Determining Factor in Economic Progress and Living Conditions in Ecuador
(2024)
Morales Molina, Tania
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Chabely Figueredo-Morales
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Ximena Morales-Urrutia
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Geri Belén Bucheli-Vásquez
The contributions of health in economic progress contribute to the improvement of people’s living conditions and is a determinant in sustained growth to provide advances and improvements in living standards. The objective of the research is to demonstrate how economic capital truly intervenes in the social behavior and living conditions of people, especially in those areas where the population is more vulnerable. A descriptive observational study was conducted from January to July 2023 in the parish of Quisapincha (rural sector), province of Tungurahua, Ecuador. The population consisted of 11,581 people and the sample consisted of 116 people chosen by non-probabilistic convenience sampling. A structured questionnaire was applied personally to collect the data. The results denoted that the economic capital and environment of a country represent a future prognosis in the economic coverage to ensure education, health, food, personal privileges that improve the lifestyles of individuals and their families. The results of this research can be useful to evidence the project of local public policies that collaborate to the prevention of diseases as a determining factor in the economic progress and living conditions of individuals in Ecuador
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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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Effect of Internal & External Financing on Labor Productivity – (2009–2014) Panel Data Study of Ecuadorian Companies
(2025)
Simbaña Taipe, Luis
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Rodas, Gonzalo
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Mena, Bryan
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Morales Molina, Tania
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Salazar Baño, Alfredo
This research analyzes the effect of internal and external financing on the labor productivity of Ecuadorian companies from 2009 to 2014. For this purpose, the database of the National Institute of Statistics and Censuses (INEC) is used. In addition, ordinary least squares (MCO) regression for panel data is applied as an estimation strategy. The study focuses on explanatory variables with financial characteristics (external and internal funding) and variables with commercial characteristics (number of employees, source of foreign capital, innovation of new services, and purchasing of machinery and equipment). The results demonstrate that external financing, number of employees, source of foreign capital and purchase of machinery and equipment, all have a positive impact on labor productivity. Internal financing, on the other hand, has no effect on the dependent variable. Meanwhile, the introduction of a new service reduces labor productivity. The Ecuadorian economy presents several barriers that prevent the development of national companies. These obstacles could be a lack of social and scientific awareness, an absence of innovative initiative and technological development, and deficient management of internal and external financing. Therefore, identifying the factors that affect the labor productivity of Ecuadorian companies is a relevant issue for the country's business economic development. Due to this information, the companies could develop capabilities and strategies to stay in the market and improve their competitiveness.
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Morales Molina, Tania

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