Vol. 4 No. 1 (2026): Frecuencia: Enero/Marzo

Artículos

• Estrategias de marketing y canales de venta de materiales reciclables recolectados informalmente: evidencia empírica desde el vertedero de Cerro Patacón

  Martin Luther Jones Grinard (Autor/a)

  1-14

  • PDF (Spanish)

• La bioestadística como lenguaje universal del conocimiento: Razones para su inclusión en la formación universitaria

  Michelle Goya Carranza, Allisson Génesis Villamar García, Amy Odec Delgado Batallas, David Octavio Rugel Gonzáles (Autor/a)

  15-24

  • PDF (Spanish)

• Economy of administrative automation and organizational productivity

  Carlos Artemidoro Zea Barahona, Mariana Lissette Castillo Baque, María Victoria Cedeño Zamora (Autor/a)

  25-36

  • PDF (Spanish)

• Value chain and the generation of operational advantages in private companies

  Carlos Artemidoro Zea Barahona, Gina Gabriela Medina Armijo, Vianka Katherine Chila Conforme (Autor/a)

  37-49

  • PDF (Spanish)

• Algorithmic governance in universities and its impact on institutional efficiency

  Jose Manuel Chiquito Macias, Jorge Luis Espinoza Laine, Odalys Kristhel Bone Caicedo (Autor/a)

  50-60

  • PDF (Spanish)

• Estrategias de gamificación con enfoque de contextualización rural

  Alexandra Elizabeth Castro Alay, Katty Janeth Parrales Cedeño, Marcos Manuel Manobanda Parrales, Susana Fabiola Gutiérrez Regalado (Autor/a)

  61-71

  • PDF (Spanish)

• Limitations in the implementation of the annual procurement plan and its effect on parochial public procurement management

  Aldrin Jefferson Calle García, Cindy Elizabeth Murillo De La Cruz (Autor/a)

  72-86

  • PDF (Spanish)

• Didactics of proportional reasoning and reduction of systematic errors in mathematics

  Zoila Ana Marcillo Sornoza, Ángel Alexis Manobanda Suárez (Autor/a)

  87-98

  • PDF (Spanish)

• Optimization of public resources through governance strategies in parish governments

  Aldrin Jefferson Calle García, Nathaly Michell Mendoza Verduga (Autor/a)

  99-110

  • PDF (Spanish)

• Dissemination of international migration law through legal education via radio and the internet

  Franklin Orlando Mera Zavala, Ruth Nayhely Mera Cedeño, Jorge Franklin Mera Cedeño, Franklin Alberto Mera Cedeño (Autor/a)

  111-122

  • PDF (Spanish)

• Strategic budget management and optimization of territorial public spending

  Ginger Elizabeth Salazar Pin, Julissa Lissette Tómala Rodríguez (Autor/a)

  123-136

  • PDF (Spanish)

• Articulation of risk assessment, monitoring, and parish budgetary sustainability

  Aldrin Jefferson Calle García, Hellen Nicole Álvarez Jose (Autor/a)

  137-149

  • PDF (Spanish)

• Accounting and financial control in the Stereo Guia cooperative of Jipijapa

  Erick Raúl Baque Sánchez, Dexi Janeth Mera Loor (Autor/a)

  150-160

  • PDF (Spanish)

• Operational control and effective execution in rural parish governments

  Aldrin Jefferson Calle García, Jordy Samir Segovia Portilla (Autor/a)

  161-174

  • PDF (Spanish)

• Organizational planning and budget performance in rural governments

  Aldrin Jefferson Calle García, Dennisse Daniela Cevallos Pacheco (Autor/a)

  175-188

  • PDF (Spanish)

• Financial control and institutional performance in rural parish governments

  Aldrin Jefferson Calle García, Jilena Jazmín García Quimis (Autor/a)

  189-202

  • PDF (Spanish)

• Optimization of budgetary articulation and operational compliance in rural parish governments

  Aldrin Jefferson Calle García, Melanie Dayana Loor Velez (Autor/a)

  203-216

  • PDF (Spanish)

• Accounting digital transformation and financial performance in agro-productive organizations

  Mónica del Pilar Quiñonez Cercado, Joustin Kenny Lino Franco (Autor/a)

  217-229

  • PDF (Spanish)

• Accounting knowledge and tax compliance in the mechanical sector: empirical evidence from the Jipijapa canton

  Miguel Ángel Jaime Baque, Glenda María Robles López (Autor/a)

  230-242

  • PDF (Spanish)

• Informational capacities and fiscal knowledge gaps among traders in popular markets

  Cruz Verónica Ponce Alvarez, Juletzi Elizabeth Vásquez Chancay (Autor/a)

  243-257

  • PDF (Spanish)

• Structural and cultural barriers in the adoption of formal tax practices: merchants of Jipijapa canton

  Laura Beatriz Farfán Menéndez, Anette Michele Cedeño Zamora (Autor/a)

  258-270

  • PDF (Spanish)

• Public investment and agricultural infrastructure in Manabí and its impact on productivity (2007–2020)

  Msc. Cesar Francisco Suárez Arellano, Dr. Wayky Alfredo Luy Navarrete, Br. Kevin Grover Namay Olivares (Autor/a)

  271-283

  • PDF (Spanish)

• Tax evasion in municipal budget planning and execution: empirical evidence from Jipijapa canton

  Gladys Mabel Del Pino Yépez, Joseph Alexander Baque Zorrilla (Autor/a)

  284-295

  • PDF (Spanish)

• Quality of financial information and administrative efficiency in local public enterprises

  Sandra Patricia Toala Bozada, Julissa Katherine Castro Solorzano (Autor/a)

  296-309

  • PDF (Spanish)

• Territorial development and human resource management of the rural parish decentralized autonomous government of La América

  Maryury Elizabeth Morejón Santistevan, Carla Janina Sánchez Quiroz (Autor/a)

  310-322

  • PDF (Spanish)

• Tax formalization and economic sustainability in urban microenterprises

  Sandra Patricia Toala Bozada, María Cristina Delgado Segovia (Autor/a)

  323-337

  • PDF (Spanish)

• Personalized education mediated by digital technologies: contributions to the improvement of teaching practice and learning in basic education

  Fernanda Stefanía Quijije Véliz, Jaime Eduardo Alcívar Cobeña, Dolores Guadalupe Loor Macías, Ricardo Antonio Cedeño Aldaz (Autor/a)

  338-351

  • PDF (Spanish)

• Institutional technical capacities and efficiency in the allocation of parish public expenditure

  Aldrin Jefferson Calle García, Melanie Jelitza Reyes Velez (Autor/a)

  352-364

  • PDF (Spanish)

• Gaps between territorial planning and budgetary programming in rural parish governments

  Mabel Gladys Del Pino Yépez, Mariana Lissette Castillo Baque (Autor/a)

  365-379

  • PDF (Spanish)

• Efficiency of internal control in the management of the parish annual investment plan

  Aldrin Jefferson Calle García, Arelys Julitza Pin Lino (Autor/a)

  380-393

  • PDF (Spanish)

• Relationship between nursing workload and hemodynamic variability in ventilated critically ill patients

  Dana Lisbeth Palma Morán, María Nicolle Giler Briones, Michael Vinicio Giler Briones (Autor/a)

  394-408

  • PDF (Spanish)

• Budgetary analytics and quality of strategic decision-making in public expenditure management

  Aldrin Jefferson Calle García, Sindy Marilyn Candelario Reyes (Autor/a)

  409-421

  • PDF (Spanish)

• Strategic management of public spending and institutional performance in local governments

  Mónica del Pilar Quiñonez Cercado, Kelly Betzabé Menéndez Cevallos (Autor/a)

  422-435

  • PDF (Spanish)

• Art-based didactic strategies and learning levels among students in educational institutions of Jipijapa

  Armando Fabian Quimis Castillo, Gema Roxana Zambrano Alcívar, Dolores Guadalupe Loor Macías, Melissa Iveth Cañarte Cañarte (Autor/a)

  436-450

  • PDF (Spanish)

• Institutional evaluation of budget monitoring and its impact on parish public management

  Aldrin Jefferson Calle García, David Santiago Delgado Casquete (Autor/a)

  451-462

  • PDF (Spanish)

• Cumplimiento fiscal reactivo en microempresarios y eficiencia recaudatoria municipal post pandemia

  Argenis Gabriel Rodríguez Bravo, Sara Jenniffer Chávez Vargas (Autor/a)

  463-474

  • PDF (Spanish)

• Financial efficiency and sustainability: evaluation from the stakeholders’ perception in Servicorp-Ep

  Gloria Pascuala Chiquito Tigua, Damaris Noemi Pincay Andrade (Autor/a)

  475-488

  • PDF (Spanish)

• Social oversight in the allocation of territorial public expenditure

  Argenis Gabriel Rodríguez Bravo, Madeline Lizeth Contreras Jaramillo (Autor/a)

  489-501

  • PDF (Spanish)

• Role of tax tools and fiscal obligations in the community services association, Machalilla

  William Patricio Proaño Ponce, Gema Paola Palacios Robles (Autor/a)

  502-512

  • PDF (Spanish)

• Financial capacities and fiscal formalization in commercial sector enterprises

  Maryury Elizabeth Morejón Santistevan, Diana Narcisa Parraga Castro (Autor/a)

  513-526

  • PDF (Spanish)

• Institutional determinants in the regularity of commercial tax obligations

  Aldrin Jefferson Calle García, María Victoria Cedeño Zamora (Autor/a)

  527-539

  • PDF (Spanish)

• The role of ICTs in family-school communication: integration strategies in communities in the southern area of Manabí

  José Arturo Murillo Zavala, Geomayra Katherine Cevallos Ponce, Angely Laura Toalombo Figueroa, Christian Renato Chilán Conforme (Autor/a)

  540-552

  • PDF (Spanish)

• Technological infrastructure and digital divide: a diagnosis in rural educational institutions of southern Manabí

  Geomayra Katherine Cevallos Ponce, José Arturo Murillo Zavala, Ronald Enrique Alonso Muñiz, Joseph Humberto Suárez Azua (Autor/a)

  553-566

  • PDF (Spanish)

• Participatory governance and project prioritization in territorial development planning

  Cruz Verónica Ponce Alvarez, Paulina Anahí Maza Campoverde (Autor/a)

  567-578

  • PDF (Spanish)

• Integrated financial strategic planning linked to technological innovation processes

  Jaime Eduardo Alcívar Cobeña, Emily Massiel Celi Basurto, Ibeth Roxana Garcia Galeas (Autor/a)

  579-591

  • PDF (Spanish)

• Strategic management control through predictive analytics

  Ana Maria Moran Macias, Mike Eduardo Rodríguez Zambrano, Marcelo Emanuel Salazar Torres (Autor/a)

  592-605

  • PDF (Spanish)

• Strategic planning and financial decision-making in complex organizations

  Sandra Maria Cevallos Solórzano, Iker Luis Chilan Fienco, Maria Cristina Delgado Segovia (Autor/a)

  606-619

  • PDF (Spanish)

• Accessibility of budgetary information and public trust in territorial governance

  Felix Ignacio Macias Loor, Victoria Allison Wilson Salgado (Autor/a)

  620-633

  • PDF (Spanish)

• Governance of budgetary performance and institutional monitoring in rural parish governments

  Cruz Verónica Ponce Alvarez, Yuleidy Liseth Cedeño Pilay (Autor/a)

  634-646

  • PDF (Spanish)

• Organizational determinants and tax compliance in microenterprises of the commercial sector

  Ginger Elizabeth Salazar Pin, Leonella Fernanda Figueroa O'Brien (Autor/a)

  647-660

  • PDF (Spanish)

• Public information management and accountability in parish administration

  Aldrin Jefferson Calle García, Isabel Marissa Peñafiel González (Autor/a)

  661-674

  • PDF (Spanish)

• Strategic control and fiscal discipline in territorial budget management

  Aldrin Jefferson Calle García, Melissa Nayely Velásquez Alcívar (Autor/a)

  675-687

  • PDF (Spanish)

• Normative coherence and quality of parish budget programming

  Sandra Patricia Toala Bozada, Maritza Fernanda Mantuano Muñiz (Autor/a)

  688-699

  • PDF (Spanish)

• Territorial planning and public expenditure in rural parish governments

  Aldrin Jefferson Calle García, Britany Sulema Moran Zambrano (Autor/a)

  700-712

  • PDF (Spanish)

• Articulation of social priorities in public expenditure programming

  Maryury Elizabeth Morejón Santistevan, Kerlyn Yeritza Delgado Alvia (Autor/a)

  713-727

  • PDF (Spanish)

• Mobile technologies and tax compliance among local merchants

  Jhon Jairo Silva Gorozabel, Iker Luis Chilan Fienco (Autor/a)

  728-741

  • PDF (Spanish)

• Participatory governance and distributive efficiency in rural parish governments

  Gladys Mabel Del Pino Yépez, Genesis Deyaneira Moreira Tello (Autor/a)

  742-755

  • PDF (Spanish)

• Strategic articulation between territorial planning and operational execution in rural parish governments

  Jaime Arturo Zavala González, Keyla Carolina Herrera Puya (Autor/a)

  756-768

  • PDF (Spanish)

• Gestión tecnológica y eficiencia operativa en la administración de justicia

  Publio Francisco Jiménez Belmont, Ghenkis Amilcar Ezcurra Zavaleta, Nicanor Luis Chiroque Samane, Jhony Cristhian Gonzales Palomino, Milton Sandro Sócola Sunción (Autor/a)

  769-783

  • PDF (Spanish)