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 "Solis Muñoz, Juan Bautista"
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Ítem Acceso Abierto La auditoría ambiental y el tratamiento de las aguas residuales: una aproximación teórica en Ecuador(Universidad Católica de Cuenca., 2025-04-02) Muy Conce, Julia Narciza; Solis Muñoz, Juan Bautista; 0105802599Environmental auditing is essential for evaluating compliance with current regulations on wastewater treatment. This process helps identify deficiencies and develop improvement proposals based on sustainability principles and regulatory compliance. In Ecuador, environmental regulations provide guidelines for wastewater treatment. A qualitative methodological approach was employed to analyze case studies across various sectors using a theoretical congruence matrix, which assessed compliance with laws and secondary regulations in each identified case. Deficiencies were detected in treatment plants due to workers' lack of knowledge regarding regulations in public and private companies. This highlights the need to implement environmental management plans for wastewater treatment and train personnel involved in the proper operation of treatment plants and the environmental regulations in force in Ecuador. Keywords: environmental auditing, regulations, wastewater treatment, environment, Ecuador.Ítem Acceso Abierto Prácticas contables en las decisiones financieras de las pymes comerciales en Azogues-Ecuador(Universidad Católica de Cuenca., 2025-04-03) Calle Calle, Angel Marcelo; Solis Muñoz, Juan Bautista; 0302604723This study investigated the relationship between accounting practices and financial decision-making in small and medium-sized commercial enterprises (SMEs) in Azogues, Ecuador, based on Financial Decision Theory and Financial Accounting Theory. The study factors included accounting practices, access to financing, the economic environment, the financial training of the management team, and fiscal and regulatory policies. A quantitative, cross-sectional, non-probabilistic, and purposive approach was used. Although a survey was planned for 202 members of the Chamber of Commerce in Azogues, responses were effectively obtained from 103 participants. The economic environment and fiscal and regulatory policies were statistically significant. This research aims to provide valuable information to the owners and managers of small and medium-sized commercial enterprises in Azogues, helping them understand how improved accounting practices can enhance financial decision-making and contribute to the sustainability and growth of their businesses. Keywords: access to financing, accounting, Ecuador, accounting practices, decision-making
