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Impacto de la contabilidad en la toma de decisiones estratégicas en empresas de seguridad 会计对证券公司战略决策的影响
Revista Metropolitana de Ciencias Aplicadas Pub Date : 2024-07-26 DOI: 10.62452/8tnf9x50
Diana Jackeline Idrovo-Alvarez, Verónica Paulina Moreno-Narváez
{"title":"Impacto de la contabilidad en la toma de decisiones estratégicas en empresas de seguridad","authors":"Diana Jackeline Idrovo-Alvarez, Verónica Paulina Moreno-Narváez","doi":"10.62452/8tnf9x50","DOIUrl":"https://doi.org/10.62452/8tnf9x50","url":null,"abstract":"This study examined the critical role of accounting in the formulation of strategic decisions within the context of private security companies in Ecuador. Using a mixed methodological approach, combining quantitative and qualitative techniques, we sought to gain an in-depth understanding of how accounting practices influence decision making in this business sector. The results indicate that the majority of respondents consider accounting to be fundamental for decision making (60.98%) and the current accounting system to be efficient (39.02%). However, there are still areas for improvement, especially in the accuracy of accounting information and the integration of technological tools. Accounting is revealed as a pillar for evaluating profitability, mitigating risks, and guiding the pricing strategy. The need to improve staff training and internal communication to optimize their contribution to strategic decision making in a competitive market is highlighted. It is concluded that accounting is a pillar for the success and competitiveness of security companies in a dynamic business environment.","PeriodicalId":32980,"journal":{"name":"Revista Metropolitana de Ciencias Aplicadas","volume":"45 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141798854","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Modernization of government accounting in the Machala Canton, Ecuador: challenges and opportunities 厄瓜多尔马查拉县政府会计现代化：挑战与机遇
Revista Metropolitana de Ciencias Aplicadas Pub Date : 2024-07-26 DOI: 10.62452/t1hasy51
Evelyn Katherine Arévalo-Sisalima, Myrian Alejandra Montero-Cobo
{"title":"Modernization of government accounting in the Machala Canton, Ecuador: challenges and opportunities","authors":"Evelyn Katherine Arévalo-Sisalima, Myrian Alejandra Montero-Cobo","doi":"10.62452/t1hasy51","DOIUrl":"https://doi.org/10.62452/t1hasy51","url":null,"abstract":"The improvement of government accounting, essential for transparency and efficiency in the management of public resources, is a topic of growing importance in contexts such as the canton of Machala, Ecuador. This study, which adopts a mixed approach combining qualitative and quantitative methods, seeks to explore and understand the current challenges and opportunities for the modernization of the accounting system. Through surveys of public sector accountants, aspects such as the accessibility of financial information, obstacles such as the scarcity of specialized human resources and cultural resistance, as well as the transformative potential of technology in improving accounting processes were examined. The findings expose the need for integrated strategies that include international collaborations, training programs and citizen participation to promote more transparent and efficient financial management. This holistic approach is critical to address persistent challenges and move towards a more effective and accountable public administration in Machala Canton.","PeriodicalId":32980,"journal":{"name":"Revista Metropolitana de Ciencias Aplicadas","volume":"47 34","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141799651","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Continuous auditing and real-time monitoring: detection, mitigation of business risks in hospitality industries 持续审计和实时监控：检测和降低酒店业的业务风险
Revista Metropolitana de Ciencias Aplicadas Pub Date : 2024-07-26 DOI: 10.62452/q62zma54
Evelyn Ivette Bósquez-Andrade, Mireya Magdalena Torres-Palacios
{"title":"Continuous auditing and real-time monitoring: detection, mitigation of business risks in hospitality industries","authors":"Evelyn Ivette Bósquez-Andrade, Mireya Magdalena Torres-Palacios","doi":"10.62452/q62zma54","DOIUrl":"https://doi.org/10.62452/q62zma54","url":null,"abstract":"Continuous auditing involves constant monitoring of risks and controls, using advanced technology and data analysis to provide real-time assurance to management. In this research focused on the hotel industry in Francisco de Orellana, Ecuador, the main objective was to examine the implementation and effectiveness of this practice in risk management. A mixed methodology based on surveys and data analysis was employed. The results revealed a high adoption of continuous auditing, with revealing benefits such as early detection of risks and reduction of financial losses. The correlation between automation of data collection and fraud detection effectiveness was highlighted. The study highlights the importance of these tools, with 90% of respondents recognizing their effectiveness in improving management in the hospitality industry. The integration of digital tools emerges as an essential pillar to ensure the sustainability and competitiveness of the sector.","PeriodicalId":32980,"journal":{"name":"Revista Metropolitana de Ciencias Aplicadas","volume":"14 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141799073","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Management of value added tax in Cotopaxi in the digital era: opportunities and challenges 数字时代的科托帕希增值税管理：机遇与挑战
Revista Metropolitana de Ciencias Aplicadas Pub Date : 2024-07-26 DOI: 10.62452/jf2prj39
Silvia Ximena Andrade-Guapucal, Pedro Enrique Zapata-Sánchez
{"title":"Management of value added tax in Cotopaxi in the digital era: opportunities and challenges","authors":"Silvia Ximena Andrade-Guapucal, Pedro Enrique Zapata-Sánchez","doi":"10.62452/jf2prj39","DOIUrl":"https://doi.org/10.62452/jf2prj39","url":null,"abstract":"Digitalization has evolved as a key factor in the transformation of tax processes, simplifying VAT management and generating new challenges and opportunities, in this sense, the objective of the study is to analyze the impact of digitalization on VAT management in the province of Cotopaxi, Ecuador. A quali-quantitative methodological approach was used by applying surveys to 76 accountants of small and medium-sized commercial enterprises. The results showed a high adoption of digital tools for VAT management, although challenges such as lack of training and technical problems persist. Most respondents perceive that digitalization has improved VAT management, highlighting its contribution to operational efficiency and facilitation of tax compliance. In conclusion, digitization has simplified tax processes, but challenges need to be addressed and opportunities seized to further optimize VAT management.","PeriodicalId":32980,"journal":{"name":"Revista Metropolitana de Ciencias Aplicadas","volume":"33 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141800765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Environmental Cost Accounting: Integrating Sustainable Practices into the Business Decision-Making Process 环境成本会计：将可持续做法纳入商业决策过程
Revista Metropolitana de Ciencias Aplicadas Pub Date : 2024-07-26 DOI: 10.62452/23vs5x98
Michelle Estefanía Vélez-Cordero, A. Torres-Negrete
{"title":"Environmental Cost Accounting: Integrating Sustainable Practices into the Business Decision-Making Process","authors":"Michelle Estefanía Vélez-Cordero, A. Torres-Negrete","doi":"10.62452/23vs5x98","DOIUrl":"https://doi.org/10.62452/23vs5x98","url":null,"abstract":"Environmental cost accounting contributes to business decision making by providing information on the costs associated with operations that impact the environment. In this sense, the objective of this research is to develop an accounting framework that integrates environmental costs into the business decision-making process, identifying economic and environmental benefits. For this purpose, a qualitative-quantitative approach was used based on surveys of public accountants of Internet service providers. It was identified that most companies do not include environmental costs in their financial reports, although they recognize their importance. Tax incentives and consumer demands were highlighted as key drivers for this integration. Companies face challenges, such as lack of knowledge and cultural resistance. The need to close the gap between perception and accounting practice is concluded, thus promoting more sustainable and responsible business management.","PeriodicalId":32980,"journal":{"name":"Revista Metropolitana de Ciencias Aplicadas","volume":"28 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141799238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Deterioro de la cartera de crédito en las COAC: métodos y normativas aplicables en Ecuador COACs 信贷组合减值：厄瓜多尔的方法和法规
Revista Metropolitana de Ciencias Aplicadas Pub Date : 2024-07-26 DOI: 10.62452/1p21z849
María Mercedes Guamán-Chumaina, Lenyn Geovanny Vásconez-Acuña
{"title":"Deterioro de la cartera de crédito en las COAC: métodos y normativas aplicables en Ecuador","authors":"María Mercedes Guamán-Chumaina, Lenyn Geovanny Vásconez-Acuña","doi":"10.62452/1p21z849","DOIUrl":"https://doi.org/10.62452/1p21z849","url":null,"abstract":"This study focused on analyzing accounting and regulatory practices related to bad debt loss management in credit unions in Ecuador. A mixed research approach was used, combining quantitative and qualitative methods. Most institutions use the Expected Loss Provisioning (EPL) method and consider the use of historical data to calculate expected losses in the loan portfolio to be important. In addition, there is a trend towards comprehensive credit risk assessment, including qualitative and quantitative factors. The quality and reliability of financial information, together with regulatory compliance, are key aspects to ensure the financial stability of the COAC. These findings highlight the need for sound policies and procedures for effective credit risk management and transparent financial reporting in the Ecuadorian cooperative sector.","PeriodicalId":32980,"journal":{"name":"Revista Metropolitana de Ciencias Aplicadas","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141799418","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Ethical perspectives in the application of IFRS: a critical analysis in the mining sector 应用《国际财务报告准则》的伦理视角：对采矿业的批判性分析
Revista Metropolitana de Ciencias Aplicadas Pub Date : 2024-07-26 DOI: 10.62452/f5vcpg71
Silvia Consuelo Argüello-Avalos, Carmen Yolanda Jaramillo-Calle
{"title":"Ethical perspectives in the application of IFRS: a critical analysis in the mining sector","authors":"Silvia Consuelo Argüello-Avalos, Carmen Yolanda Jaramillo-Calle","doi":"10.62452/f5vcpg71","DOIUrl":"https://doi.org/10.62452/f5vcpg71","url":null,"abstract":"This study focused on examining the importance of accounting ethics in the integrity and transparency of accountants, as well as the ethical challenges related to the adoption of International Financial Reporting Standards (IFRS). It was conducted through a comprehensive literature review and analysis of survey data. The findings highlighted the conclusive role of accounting ethics in ensuring confidence in financial reporting and fostering professional responsibility in the accounting field. In addition, a direct connection was identified between transparency in financial reporting and effectiveness in fraud prevention, as well as a correlation between the appropriate adoption of IFRS and regulatory compliance. It is concluded that, accounting ethics are necessary to promote responsible accounting practices and maintain the reliability of financial reporting.","PeriodicalId":32980,"journal":{"name":"Revista Metropolitana de Ciencias Aplicadas","volume":"29 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141800686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Artificial Intelligence for equitable, inclusive and quality education. 人工智能促进公平、全纳和优质教育。
Revista Metropolitana de Ciencias Aplicadas Pub Date : 2024-07-26 DOI: 10.62452/bm4k4j93
Joselin Camarena-López, Naomi Paulina Trejo-García, Yuleidy Uribe-Neria
{"title":"Artificial Intelligence for equitable, inclusive and quality education.","authors":"Joselin Camarena-López, Naomi Paulina Trejo-García, Yuleidy Uribe-Neria","doi":"10.62452/bm4k4j93","DOIUrl":"https://doi.org/10.62452/bm4k4j93","url":null,"abstract":"Artificial intelligence can count as a tool for the creation of new environments in daily life, making the acquisition of new knowledge more accessible to the population, favoring the different strategies that can be implemented in its use, likewise, giving a teaching to new generations about the greatest benefit of these new tools. One of the main distinctive features arises from recognizing that Artificial Intelligence (AI) is not a current issue, therefore it is essential to observe the different perspectives in two different periods, although it can be deduced that it was created to support and reduce the work of human beings, on the other hand, to the activities to be carried out by them, so it is important to understand how the evolution of this concept has been carried out as a main role in education with proposals for different problems.","PeriodicalId":32980,"journal":{"name":"Revista Metropolitana de Ciencias Aplicadas","volume":"9 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141802124","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Adoption of IFRS in emerging companies: challenges and implementation strategies 新兴公司采用《国际财务报告准则》：挑战与实施战略
Revista Metropolitana de Ciencias Aplicadas Pub Date : 2024-07-26 DOI: 10.62452/vby7gx89
José David Gordillo-Mejía, J. B. Solís-Muñoz
{"title":"Adoption of IFRS in emerging companies: challenges and implementation strategies","authors":"José David Gordillo-Mejía, J. B. Solís-Muñoz","doi":"10.62452/vby7gx89","DOIUrl":"https://doi.org/10.62452/vby7gx89","url":null,"abstract":"The study examines the implementation of International Financial Reporting Standards (IFRS) in emerging companies (startups) in Ecuador, with the objective of assessing their impact in accounting, financial and operational areas. Using surveys and interviews with 60 accounting professionals and financial managers, familiarity and challenges in the adoption of IFRS were analyzed. The results indicate that 68.33% of respondents have a medium level of familiarity with IFRS, and 93.33% recognize its importance for startups. However, lack of staff training (55%) and financial resources (20%) are the main barriers. Strategies such as continuous training (41.67%) and external advice (23.33%) were identified as effective solutions. The findings highlight the need for a comprehensive approach that addresses both technical and organizational aspects to ensure an effective transition, improve financial transparency and strengthen the sustainability of start-ups.","PeriodicalId":32980,"journal":{"name":"Revista Metropolitana de Ciencias Aplicadas","volume":"32 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141800817","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Financial accounting 2.0: innovative strategies for commercial companies 财务会计 2.0：商业公司的创新战略
Revista Metropolitana de Ciencias Aplicadas Pub Date : 2024-07-26 DOI: 10.62452/c6as5b16
Martha Verónica Vásquez-Sánchez, Narciza Azucena Reyes-Cárdenas
{"title":"Financial accounting 2.0: innovative strategies for commercial companies","authors":"Martha Verónica Vásquez-Sánchez, Narciza Azucena Reyes-Cárdenas","doi":"10.62452/c6as5b16","DOIUrl":"https://doi.org/10.62452/c6as5b16","url":null,"abstract":"Accounting has evolved from its origins in ancient civilizations to adopt advanced technologies such as Accounting 2.0, which is essential to improve accuracy and transparency in financial records in an increasingly competitive market. This study, conducted in commercial enterprises in Cuenca, Ecuador, employed a quali-quantitative approach to investigate the adoption of accounting innovations. The results reveal a high familiarity with accounting 2.0, highlighting transparency and technological integration as key aspects valued by respondents. Although a significant number of companies surveyed report adopting innovative approaches, challenges such as technology integration and associated costs remain. Effective implementation of accounting 2.0 requires adapting accounting standards and improving data security. In conclusion, moving towards accounting 2.0 requires close collaboration to develop flexible regulatory frameworks that foster innovation and ensure efficient and transparent financial management, essential to strengthen the competitiveness and sustainable growth of organizations.","PeriodicalId":32980,"journal":{"name":"Revista Metropolitana de Ciencias Aplicadas","volume":"20 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141801400","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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