Revista Científica Arbitrada Multidisciplinaria de Ciencias Contables, Auditoría y Tributación: CORPORATUM 360 - ISSN: 2737-6443.

IMPACT OF BUSINESS MANAGEMENT ON THE COMPETITIVENESS OF SMALL AND MEDIUM-SIZED ENTERPRISES

Mon, 30 Jun 2025 00:00:00 +0000

Business management plays a crucial role in the competitiveness of small and medium-sized businesses (SMEs), allowing them to adapt to changes in the environment and improve their performance. This study aims to analyze the impact of business management on the competitiveness of SMEs through a bibliographic analysis based on scientific publications indexed in Scopus. A quantitative approach was adopted to examine 170 articles selected through defined criteria, processed using the Bibliometrix library in RStudio. The bibliometric indicators used include keyword co-occurrence analysis, publication trends and collaboration networks between authors and institutions. In addition, the countries with the greatest scientific production on the subject and the areas of greatest impact were identified. The results show a sustained increase in research on business management and competitiveness in SMEs during the last five years, with emphasis on innovation strategies, digital transformation and sustainability. The most relevant keywords include “business management”, “small and medium-sized enterprises”, “competitiveness” and “innovation”. With this background, it can be mentioned that business management is a determining factor for the competitive growth of SMEs, especially when it is aligned with innovative and sustainable practices that allow them to face the current challenges of the global market.

RSE PETFRIENDLY AND ITS IMPACT ON PURCHASING BEHAVIOR, BARS AND RESTAURANTS BARBASQUILLO, MANTA

Mon, 30 Jun 2025 00:00:00 +0000

This research aims to analyze how CSR Petfriendly activities contribute to the purchasing behavior in bars and restaurants in the Barbasquillo, Manta. The methodology applied is descriptive, field and bibliographic, with a mixed approach (qualitative-quantitative), under the inductive method. The results were processed in the statistical system IBM SPSS 27.0, performing the correlation between variables and hypothesis tests. As part of the data collection, a Likert scale survey was applied to 383 people, previously validating the instrument, which displayed a reliability of 0.996 using the Cronbach Alpha coefficient. The demonstration of the general hypothesis of 1.000 (perfect high degree), under the Spearman Rho correlation, exposes as a finding that in the bars and restaurants of Barbasquillo in Manta, the CSR Petfriendly variable does influence the purchasing behavior of consumers.

SOCIAL ACCOUNTING AND EQUITY VALUATION IN HOTEL TOURISM SMES IN THE CANOA PARISH, SAN VICENTE CANTON

Mon, 30 Jun 2025 00:00:00 +0000

The study addressed the problem of the limited application of social accounting in hotel tourism SMEs in the Canoa parish, San Vicente canton, affecting their heritage valuation and sustainability. Its objective was to analyze its integration into economic, social, and environmental management, identifying its impact on the competitiveness of the sector. The methodology was mixed, combining qualitative and quantitative approaches. An interview with 15 hotel managers and a survey were applied to evaluate their perception and level of implementation. The population included 36 hotels, selecting a sample of 15 through non-probabilistic convenience sampling. A non-experimental and descriptive design was used, with inductive and deductive analysis. The results indicated that, although most recognized the importance of social accounting, its implementation was weak due to lack of regulations, financial incentives, and training. 93% stated that management had a key role, but only 40% applied utility theory in their administration. Additionally, 87% disclosed social information, although the integration of natural assets in equity accounting was low. It was concluded that social accounting could enhance the sustainability and competitiveness of tourism SMEs, but it required more inclusive accounting strategies, specialized training, and policies that encouraged its adoption. Without these elements, hotels would continue to focus their asset valuation on traditional financial criteria, limiting their development in a market that increasingly prioritizes sustainability and corporate social responsibility. This highlighted the need for accounting reforms to facilitate its implementation.

Study of Efective Rate applied in electrodomestics Stores in Ecuador

Mon, 30 Jun 2025 00:00:00 +0000

This study analizes the annual effective rates (AER) applied in the Ecuadorian electrodomestics stores, showing discrepancies with the Consuming rates of the Central Bank, that vary between 16,29% and 16,77%. With an inductive focus, collecting data of 24 products in national stores in Manta, revealing that the average AER is 168,65%, with a minimum of 88,34% and a maximum of 481,68%. The rates were calculated using the yearly and interpolation formulas, considering the regular price and the cost of the credit. TVs showed lower rates, while cell phones were higher. The study shows a lack of transparency from the store, which impose higher costs to consumers, who do not know the financial implications of the credit. This behavior, which is not related with the Ecuadorian financial laws, persists for the absence of effective regulations and sanctions from entities like Defensoría del Consumidor. Although, the consuming credit eases the purchase, takes risks like excessive debt and the payment of the final prices are much higher than the real one. This study highlights the urgent necessity of a much stronger regulatory law, alongside financial education campaigns for consumers, to highlight the importance of protecting the population of this abusive practices.

Orgtech and commtech in organizations: a theoretical approach

Mon, 30 Jun 2025 00:00:00 +0000

We are connected to and driven by the convergence of digital, physical and biological technologies that are increasingly disrupting our actions, our thoughts and the way we act. With all these evolutionary processes, a new industrial revolution is on the horizon. As part of these changes and new technological disruptions, OrgTech is born, understood as an extensive use of technologies and tools that have been created for two purposes. On the one hand, to optimize the management and operation of organizations; and on the other hand, to enhance the work of employees who are part of these organizations. In parallel, there is also CommTech, which is understood as a science that merges communication and technology. Terminologies that have grown in their analysis and professional debate in the last two years. This research aims to generate an updated approach on the theories and definitions of OrgTech and CommTech in the communication field. To meet the objective, a search was conducted in scientific and popularization databases through the web, taking into account authors, relevance and timeliness in documents such as articles, journals and reports. In addition, the search took into account the most outstanding repositories by applying Boolean codes through which the search was more accurate and precise, which allowed to compile the most outstanding in theory and structuring of such technological tools of communication. The results are presented as definitions that have emerged in recent years in digital platforms, which allow to know the rise of a new era in corporate communication.

Value chain and competitiveness of the Zambrano de Manta commercial

Mon, 30 Jun 2025 00:00:00 +0000

Ignorance of the value chain in a business does not allow us to create value for customers, sell products or services that are different from the competition, innovate or reduce costs, among other advantages. Therefore, the objective of this research was to analyze how the management of the value chain influences the competitiveness of Comercial Zambrano in the Manta-Manabí canton. With a descriptive-correlational, cross-sectional design and mixed approach, information was collected through surveys administered to workers and clients and, interviewing the owner, information validated with the normality test (Shapiro-Wilk) and correlation (Spearman). The findings highlighted a positive correlation between value chain management and competitiveness, with a coefficient of 0.863 and a significance of 0.001. The areas of greatest impact were logistics and customer service, while the lack of technology and internal coordination emerged as relevant limitations. Likewise, 76% of customers rated service as efficient, highlighting it as a key strength. Based on this research, it is argued that the value chain is a strategic axis to enhance business competitiveness, highlighting the need to innovate and optimize internal processes to guarantee sustainable positioning and image.

Maturity Of Organizational Change Management In An Agricultural Research Organization

Mon, 30 Jun 2025 00:00:00 +0000

The purpose of this article is to evaluate the level of maturity of organizational change management at the Pichilingue Tropical Experimental Station, analyzing the strategic and mission perspectives. The study has a quantitative approach, with a non-experimental cross-sectional design and descriptive scope. To achieve this objective, a survey was applied with questions validated by Mac Carte and Fariña (2021), descriptive analyses were performed using Minitab, evaluating dimensions such as strategic vision of change, leadership, culture, communication, resources, and metrics. The results show that the strategic group shows greater strength in its vision and use of resources compared to the operational group. Similarly, the importance of promoting an organizational culture receptive to change and establishing effective communication channels to integrate all groups in the organization was identified. Regarding the evaluation of the maturity level, it was determined that the organization is at an advanced stage, with an overall maturity index of 4.32, indicating a high capacity to manage and lead change processes. Finally, the findings highlight the need to strengthen integration between both groups, ensuring that the change management vision and practices are applied consistently throughout the organization. They also emphasize the importance of continuing to invest in training and developing an organizational culture that continually supports change processes.

SOCIOECONOMIC IMPACT OF COVID-19 ON MEMBERS OF THE SANTA MARIA SAVINGS AND CREDIT COOPERATIVE

Mon, 30 Jun 2025 00:00:00 +0000

The objective of this study was to evaluate the socioeconomic impact of the COVID-19 pandemic on the members of the Santa María Savings and Credit Cooperative, located in El Carmen, Ecuador. A mixed methodological approach was used, combining quantitative and qualitative techniques through the application of surveys to a probability sample of 344 members, in order to analyze variations in key indicators such as employment, income and delinquency. Literature review, descriptive, inductive and analytical methods were used. The results show that, during the confinement, the proportion of members earning less than one Unified Basic Wage (UBW) increased from 74.1 % before confinement to 80.2 %, while delinquency in debt and rent payments increased significantly, to the point that 29.3 % of members applied for credit restructuring, compared to a low utilization of 11.9 % of outstanding credit in that period. The pandemic aggravated the socioeconomic conditions of members, highlighting structural vulnerabilities in access to basic services, education and financial stability, and raising doubts about the effectiveness of public interventions during the crisis. Despite a slight recovery in employment and income after confinement, the effects of the pandemic are still present.

Index of Structural Intellectual Capital Disclosure in the Industrial Sector of Ecuador

Fernanda Gabriela Martínez Ñacato — Mon, 30 Jun 2025 00:00:00 +0000

This study analyzes the level of disclosure of sustainable structural intellectual capital in the corporate reports of companies belonging to the industrial sector. Through the design of a disclosure index (IRCIS), the main information categories related to systems, processes, innovation, and sustainability are identified. The methodology was based on content analysis supported by ATLAS.ti software, applying structured coding to more than 15 annual and sustainability reports from the years 2023–2024. The results show a high degree of disclosure in areas such as risk management, occupational health and safety, and supply chain, while elements such as organizational resilience, inventory management, or technological infrastructure show low reporting levels. The overall index reached 2,181 mentions, reflecting a solid but uneven transparency strategy on the part of the organizations. It is concluded that, although there have been relevant advances in the integration of ESG criteria, challenges remain in achieving a more comprehensive and balanced disclosure of structural capital.

Entrepreneurship in the Tourism Sector of Manabi: Opportunities and Challenges for MSMEs

Mon, 30 Jun 2025 00:00:00 +0000

The objective of this research was to examine the opportunities and challenges faced by tourism MSMEs in Manabí, considering their contribution to employment and local development, as well as the difficulties of financing and technical training. A mixed and exploratory-descriptive methodology was implemented, combining surveys applied to entrepreneurs and tourists from the cantons of Manta, Portoviejo and Puerto López, in order to obtain representative data on the current situation of the sector. The results showed the relevance of MSMEs as local economic drivers, highlighting the lack of access to credit and limited technical training as restrictive factors to growth. The SWOT analysis made it possible to identify strengths such as cultural and natural wealth, while weaknesses were linked to informality and little innovation. The proposed strategies emphasized the need for continuous training programs, financial support policies and promotion of strategic alliances to strengthen the competitiveness and sustainability of the sector.

He SENSORY MARKETING: CUSTOMER LOYALTY IN TOQUILLA STRAW HATS. “MODESTO HATS” STORE IN MONTECRISTI

Génesis Geomayra Baque Véliz, Xavier Iván Jácome Santos — Mon, 30 Jun 2025 00:00:00 +0000

The purpose of this research is to determine how Sensory Marketing influences Customer Loyalty in Toquilla Straw Hats. “Modesto Hats” store in Montecristi, through a qualitative-quantitative approach, in which theoretical and relevant information was collected, opting for a survey directed at a population of 382 inhabitants of the canton, structured on a 5-point Likert scale on the indicators. sensory marketing and customer loyalty. The data obtained were analyzed using the SPSS version-21 program, using correlation coefficients such as Kendall and Spearman, resulting in an approximate range of 0.853 - 0.884, demonstrating that there is a high positive relationship respectively in the research variables. Sensory marketing has a significant impact on customer loyalty, since it appeals directly to the senses, creating memorable and satisfactory experiences with consumers, in order to strengthen their loyalty and obtain greater brand recognition.

Trabajo en equipo y su influencia en el desempeño organizacional de la Asociación de Mujeres Comunitarias del cantón Tosagua

Mon, 30 Jun 2025 00:00:00 +0000

Teamwork has been established as a determining factor in optimizing organizational performance within the business environment. This research aimed to evaluate the influence of teamwork on the organizational performance of the Association of Community Women of Tosagua Canton (AMUCOMT). To do so, a mixed approach was adopted, combining qualitative and quantitative methods, with a design that integrated bibliographic review and fieldwork. Interviews were conducted with management and structured surveys applied to members and employees. Data analysis was performed using the SPSS statistical software, using non-parametric tests. The results showed a significant positive correlation (r = 0.679) between teamwork and organizational performance, suggesting that strengthening collaborative dynamics directly affects the efficiency and effectiveness of the organization. These findings underline the importance of teamwork as a strategic pillar for organizational sustainability and growth, highlighting the need for its continued promotion in AMUCOMT.