Sede Azogues - Contabilidad y Auditoría
URI permanente para esta comunidadhttps://dspace.ucacue.edu.ec/handle/ucacue/78
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Examinando Sede Azogues - Contabilidad y Auditoría por Asesores "Reyes Cárdenas, Narciza Azucena"
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Ítem Acceso Abierto Análisis de adaptación de la profesión contable a la inteligencia artificial en Azogues-Ecuador(Universidad Católica de Cuenca., 2025-04-03) Byron Steven, Zhindón Ortega; Reyes Cárdenas, Narciza Azucena; 0350098588This research analyzes the adaptation process of the accounting profession in the city of Azogues concerning the application of artificial intelligence in the accounting field, through a quantitative study involving 54 accountants from the Association of Accountings of Cañar. The analysis of the profession’s adaptation to artificial intelligence reveals that, although there is a moderate positive relationship between AI adaptation and resistance to change (r = 0.471, p < 0.05), suggesting challenges in the transformation of roles and processes, no significant correlations were found between resistance to change and the use of automation technology (r = 0.016, p > 0.05), training (r = -0.089, p > 0.05), or software investment (r = 0.158, p > 0.05). It implies that other factors may influence resistance. AI adaptation can take various forms, highlighting the need for comprehensive strategies to manage the technological transition and maximize the benefits of artificial intelligence in the accounting profession. It is recommended that effective strategies be implemented to manage the technological transition in accounting, with a focus on the importance of professional training and digital transformation using Artificial Intelligence. Keywords: Accounting, artificial intelligence, research, resistance to change, appropriate technology.Ítem Acceso Abierto Análisis del cumplimiento de obligaciones tributarias de contribuyentes sujetos a Régimen General: una revisión sistemática(Universidad Católica de Cuenca., 2025-03-20) González Romero, Cindy Dolores; Reyes Cárdenas, Narciza Azucena; 0350183265This study addresses the issue of low tax compliance among taxpayers under the General Regime, indicating an approximate tax evasion rate of 30%. The methodology was based on a systematic literature review, synthesizing theoretical and empirical evidence on key factors such as the simplicity of the financial system and tax education. The research examined theories such as Tax Morality and Human Capital. The findings highlight that simplified administrative processes and tax education enhance tax compliance. The mandatory implementation of electronic invoicing for General Regime taxpayers has proven beneficial, increasing Value-Added Tax compliance from 19.4% to 28.1%. The study concludes that fostering a tax culture through educational programs and fiscal reforms is essential to reducing evasion and improving compliance levels, ultimately creating a more efficient and equitable tax system.Ítem Acceso Abierto Análisis del cumplimiento de obligaciones tributarias de contribuyentes sujetos a Régimen General: una revisión sistemática(Universidad Católica de Cuenca., 2025-04-01) González Romero, Cindy Dolores; Reyes Cárdenas, Narciza Azucena; 0350183265Ítem Acceso Abierto La gestión financiera y contable en la sostenibilidad de los pequeños emprendimientos : Una revisión teórica(Universidad Católica de Cuenca., 2025-04-09) Guevara Vicuña, Jeremy Steve; Reyes Cárdenas, Narciza Azucena; 0350283198This study assessed the impact of financial and accounting management on the sustainability of small enterprises in Ecuador, representing 99.55% of the country's business sector. Methodologically, the research was based on qualitative measures, including a review of scientific literature, facilitating the exploration of financial and accounting management as direct factors in the common challenges hindering small business expansion. The findings reveal that a lack of accounting knowledge affects most entrepreneurs, and limited access to formal financing has hindered their growth. On the other hand, adopting regulatory models such as the Intemational Financial Reporting Standards (IFRS) for Small and Medium Enterprises (SMEs) has proven effective, with a 66% improvement in financial management quality. Likewise, tax education and financial planning are critical for meeting the demands of future dynamic and competitive markets. Keywords: accounting, financing, small business, taxation
