Trabajos de Titulación - Sede Azogues - Contabilidad y Auditoría
URI permanente para esta colecciónhttps://dspace.ucacue.edu.ec/handle/ucacue/79
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Item type: Ítem , Access status: Acceso Abierto , Análisis de la gestión tributaria en las Mipymes del cantón Biblián en el año 2024(Universidad Católica de Cuenca., 2026-06-02) Paguay Guaman, Jacqueline EstherMicro, small, and medium-sized enterprises (MSMEs) constitute a fundamental component of the economic fabric of the canton of Biblián, characterized by a high presence of family businesses with limited administrative structures and varying levels of formalization. In this context, tax management is influenced by both organizational capabilities and increasing regulatory demands and the digitalization of tax systems. This study aimed to analyze the tax management of MSMEs in Biblián during 2024 and examine its relationship with tax culture and corporate financial planning. A quantitative, non-experimental, cross-sectional, and descriptive-correlational design was adopted. The sample consisted of 289 companies, selected through proportional stratified sampling from a population of 1,148 MSMEs. Data were collected through a Likert-scale questionnaire validated by experts and analyzed using the Rstudio statistical software. The results show positive relationships between the variables, highlighting a high correlation between financial planning and tax management (r = 0.829; p < 0.01). However, the multivariate analysis indicated that financial planning was the only significant predictor of tax management, while tax culture had no direct effect. Consequently, it is concluded that the capacity for organization and financial foresight constitutes the main determinant of fiscal performance. Therefore, strengthening competencies in financial planning, together with the development of administrative and digital capabilities, is key to improving tax management and the sustainability of MSMEs. Keywords: tax management, financial planning, tax compliance, MSMEs, multiple linear regression.Item type: Ítem , Access status: Acceso Abierto , Reactivación económica en el sector comercial de las MiPymes en Biblián – Ecuador(Universidad Católica de Cuenca., 2026-06-02) Crespo Calle, Andrea IvonThe study aimed to analyze the factors related to the economic recovery of micro, small, and medium-sized enterprises (MiPymes) in the canton of Biblián. The research adopted a quantitative approach, based on the positivist paradigm, with a non-experimental, cross-sectional design and a descriptive-correlational scope. The study population consisted of 1,148 MiPymes registered in the Business License Registry of the Municipal Government of Biblián, from which a probabilistic sample of 288 companies was selected. Data were collected through a structured in-person survey using a 21-item Likert scale, validated by expert judgment and demonstrating adequate reliability (Cronbach’s α = 0.880). Inferential analysis, conducted using Spearman’s correlation coefficient, revealed that the economic recovery of the commercial sector of MiPymes is perceived to be at a medium-to-high level. Furthermore, the results show positive and statistically significant relationships between the level of digital technology literacy and economic recovery, as well as between business association membership and economic recovery. In this regard, the results suggest that strengthening digital capabilities and business cooperation networks is associated with better conditions for a more sustainable and competitive economic recovery in the local area. Results: Once the information was collected, the data were analyzed using IBM SPSS Statistics software (version 27). The results of the descriptive statistics are presented below, which allow for the characterization og the behavior of the variables analyzed in the study sample. Keywords: MiPymes; economic recovery; business digitalization; business collaboration; COVID-19.Item type: Ítem , Access status: Acceso Abierto , Estrategias innovadoras para el emprendimiento y desarrollo de MiPymes comerciales en la ciudad de Azogues-Ecuador(Universidad Católica de Cuenca., 2026-06-02) Diego Gonzalo , Diego GonzaloThis study focused on identifying the innovative strategies associated with entrepreneurship and the development of commercial MSMEs (Micro, Small, and Medium-sized Enterprises) in Azogues. It was carried out using a quantitative approach, within the positivist paradigm, with a cross-sectional design and an exploratory, descriptive, and correlational scope. The population considered consisted of 180 businesses registered with the Chamber of Commerce and Industries of Azogues, and based on this population, a sample of 123 MSMEs was selected. To collect the information, a self-administered survey with a Likert scale was applied. Five experts reviewed the instrument prior to its application. Following this validation, the questionnaire was reduced from 40 to 33 items. The overall reliability was acceptable, with a Cronbach's Alpha of 0.762. The analysis was conducted using SPSS 27. Since the data did not follow a normal distribution according to the Kolmogorov-Smirnov test, Spearman's Rho was applied. The results show that 61% of the businesses belonged to the commercial sector and that the main need identified was training (63.4%). Training was strongly associated with business development (r = 0.626; p < 0.001), while innovation and digitalization did not show a significant relationship. Keywords: business development, business training, digital transformation, entrepreneurship, MSMEs.Item type: Ítem , Access status: Acceso Abierto , Proyecto de titulación embargado para publicación(Universidad Católica de Cuenca., 2026-04-24) Cantos Romero, Katy MicaelaItem type: Ítem , Access status: Acceso Abierto , Caracterización de la cultura tributaria y ciudadanía fiscal de los ganaderos. Caso: El Tambo-Ecuador(Universidad Católica de Cuenca., 2025-10-28) Chimborazo Yupa, David ElíasTax culture is a fundamental pillar of social development. The low level of tax culture among livestock farmers in the canton of El Tambo, Ecuador, reveals a critical issue: tax evasion and distrust in state institutions limit tax collection. This is a quantitative study, with a cross-sectional design and census sampling (N=212) which analyzes the relationship between variables such as formal education, access to tax information, perceive justice, experiences with the tax administration, cultural norms, and tax culture. Through non-parametric correlations, the study identified significant negative associations between tax culture and factors such as perceived injustice (r = -0.575; p < 0.01), limited access to information (r = -0.534; p < 0.01), and negative experiences with tax authorities (r = -0.441; p < 0.01). However, formal education also showed a negative correlation (r=-0.361; p<0.01), suggesting that its content does not address fiscal aspects. Cultural norms were not found to be relevant (r=-0.072; p=0.299). The study concludes that strengthening tax culture requires strategies focused on transparency, equity in public policies, and contextualized educational programs. Keywords: Basic education, livestock farmers, fiscal citizenship, fiscal responsibility, EcuadorItem type: Ítem , Access status: Acceso Abierto , Factores asociados a la transferencia del conocimiento ancestral de productos artesanales en Biblián – Ecuador(Universidad Católica de Cuenca., 2025-10-28) Guamán Cáceres, Noelia MelisaIn the canton of Biblián, where the artisanal tradition of (toquilla straw) weaving represents an essential part of cultural heritage, a study was conducted to identify the factors influencing the transmission of ancestral knowledge among local artisans. A quantitative methodology was used, based on a non-experimental, cross-sectional, and correlational design. The research involved 85 active artisans, who completed a structured questionnaire previously validated by experts and tested for reliability using Cronbach's Alpha coefficient. Among the most relevant findings, trust and cooperation among group members were positively and significantly related to the culture of associativity (r = 0.284; p = 0.009), demonstrating that strong human relationships are key to preserving and sharing traditional knowledge. In contrast, collaborative practices within the production chain showed a negative relationship with such culture (r = -0.285; p = 0.008), possibly linked to internal difficulties in work organization. Furthermore, although shared norms and values did not show a direct relationship with associativity (p = 0.382), they exhibited a significant correlation with trust and cooperation (r = 0.617; p < 0.001), suggesting a relevant indirect effect. Based on these results, the research aimed to address the following question: What factors are associated with the transfer of ancestral knowledge in the production of handicraft goods in Biblián, Ecuador? Keywords: ancestral knowledge, handicrafts, associativity, cooperation, organizational culture.Item type: Ítem , Access status: Acceso Abierto , Estrategias de marketing digital para el turismo sostenible en Cojitambo-Ecuador(Universidad Católica de Cuenca., 2025-10-27) Neira Verdugo, Ricardo JuanThis study determines the relationship between various digital marketing strategies and the promotion of sustainable tourism in Cojitambo, Ecuador. Using a quantitative approach with a correlational, non-experimental, and cross-sectional design, surveys were administered to 196 national and international tourists selected through simple random sampling. Normality tests indicated that the data did not exhibit a normal distribution; therefore, Spearman’s correlation coefficient was used for the analyses. The findings revealed positive associations between the dependent variable ―promotion of sustainable tourism― and independent variables such as content marketing (r = 0.492**), social media advertising (r = 0.258**), search engine optimization (r = 0.280**) and influencer marketing (r = 0.330**). Additionally, significant relationships were found among the independent variables: content marketing and social media advertising (r = 0.374**); content marketing and search engine optimization (r = 0.627**); and social media advertising and search engine optimization (r = 0.441**). These results demonstrate that digital tools contribute to improving visibility and fostering a positive perception of destinations, offering valuable insights for decision-making. Consequently, content marketing, in combination with the analyzed strategies, is essential to enhance the tourism competitiveness of Cojitambo and generate economic benefits for the local community. Keywords: strategy, digital marketing, promotion, sustainable tourismItem type: Ítem , Access status: Acceso Abierto , Factores que determinan la innovación incremental del sombrero de paja toquilla en Biblián-Ecuador(Universidad Católica de Cuenca., 2025-10-27) LEMA LEMA, MIRIAN MARIBELThe production of the toquilla straw hat in the canton of Biblián represents a culturally significant and economically important activity. This study aimed to identify the factors influencing incremental innovation in this artisanal sector. A quantitative approach was adopted under the positivist paradigm, using a non-experimental cross-sectional design. The sample comprised 85 active craftswomen belonging to the “Padre Rafael González” Cooperative, who responded to a questionnaire validated by experts, whose reliability yielded a Cronbach's alpha coefficient of 0.970, indicating excellent internal consistency. Statistical results showed no significant correlations between the dependent variable “incremental innovation” and the independent variables: market orientation (r = –0.056, p = 0.608), knowledge transfer (r = –0.005, p = 0.966), and associativity (r = –0.036, p = 0.741). However, a significant correlation was found between associativity and market orientation (r = 0.341, p = 0.001), suggesting the existence of strategic links between cooperation and customer adaptation. These findings provide insight into the challenges faced by traditional crafts in contexts of competitiveness and change, and how certain factors could be better leveraged to promote continuous improvement. Keywords: handicraft, associativity, incremental innovation, market orientation, knowledge transfer.Item type: Ítem , Access status: Acceso Abierto , Análisis de la gestión de calidad en la competitividad de las Pymes en Azogues-Ecuador.(Universidad Católica de Cuenca., 2025-10-24) Sigüenza Martínez, David RicardoThis study will analyze how quality management affects the competitiveness of small and medium-sized enterprises (SMEs) in the canton of Azogues, Ecuador. It begins with the acknowledgment that many of these organizations face limitations in resources, lack of knowledge of quality standards, and resistance to change, which compromises their performance and sustainability. Using a quantitative, cross-sectional, and non-experimental approach, a structured survey will be applied to a sample of 140 SMEs registered in the local Chamber of Commerce. The analysis will be conducted using structural equation modeling (SEM), which will allow the identification of causal links between leadership, continuous improvement, customer perception, organizational performance, and financial results. The theoretical framework will be based on approaches such as the resource-based view, competitive advantage, and total quality management. The findings are expected to guide business managers in strategic decision-making aimed at strengthening their competitive positioning, integrating quality management tools as a core element of innovation and customer loyalty in dynamic and demanding contexts. Keywords: quality, competitiveness, SMEs, performance, leadership.Item type: Ítem , Access status: Acceso Abierto , Estudio de la innovación en la cadena de valor alpaquera. Caso: Biblián-Ecuador(Universidad Católica de Cuenca., 2025-10-24) Carchi Tamay, Maritza IsabelThis study focuses on understanding the factors driving innovation along the alpaca value chain in the canton of Biblián. In this area, productive activity faces technical, economic, and social challenges. The study employed a quantitative, non-experimental, and cross-sectional approach, using surveys administered to 32 producers associated with the Socio Bosque program. The questionnaire was validated by experts and demonstrated high internal consistency, with a Cronbach’s alpha of 0.971, confirming the reliability of the collected data. The results show that although variables such as competitive advantage, technology transfer, and installed capacity did not show a significant relationship with innovation, a positive trend was observed between innovation and associativity culture. This connection suggests that the ability of organizations to work collectively and maintain strong bonds among their members can be decisive in adopting new ideas or practices. Rather than depending solely on infrastructure or access to technology, innovation in this context appears to be more closely linked to social and organizational factors that strengthen a sense of community and collective decision-making. In this regard, this study provides a valuable perspective for developing strategies that take into account not only technical aspects but also human and local factors, emphasizing collaboration as a foundation for advancing toward more sustainable and inclusive forms of production. Keywords: alpaca farming, associativity, value chain, innovation, rural productionItem type: Ítem , Access status: Acceso Abierto , Rol de la auditoría interna en prevenir el lavado de activos en instituciones financieras: revisión sistemática(Universidad Católica de Cuenca., 2025-09-29) Bravo Rodríguez , Daysy GabrielaAbstract This article aims to analyze the role of internal auditing in preventing money laundering in financial institutions through a systematic review. It explores the significance of internal auditing as a detection tool and explains how illicit funds interact with the operations of financial institutions. A qualitative, interpretive methodology was employed, and at least 25 scientific articles were analyzed from academic databases. The findings indicate that internal controls, employee training, audit frequency, the implementation of anti-money laundering policies, and the independence of internal audit functions all play a preventive role in mitigating money laundering risk. The study concludes that these elements should be integrated into the Control Systems applied in the country, thereby strengthening the culture of compliance and financial transparency. Keywords: Auditing, internal control, risk management, financial institutions, transparency.Item type: Ítem , Access status: Acceso Abierto , Abordaje odontológico en el tratamiento de la apnea obstructiva del sueño en adultos: Una revisión de la literatura(Universidad Católica de Cuenca., 2025-05-12) Heredia Angamarca, Patricio AlexanderIntroduction: The dental treatment of obstructive sleep apnea includes oral appliances, functional orthodontics, and surgical approaches such as maxillomandibular advancement. These interventions aim to modify the bone structure or mandibular position to improve airway patency. Objective: To evaluate the dental approach in the treatment of obstructive sleep apnea in adults. Materials and Methods: A descriptive and cross-sectional literature review was conducted on obstructive sleep apnea, including 31 articles selected from databases such as Scopus, Taylor & Francis, and PubMed, using keywords and inclusion and exclusion criteria. Results: Several studies have demonstrated the effectiveness of dental treatment in obstructive sleep apnea, showing that oral appliances (monobloc and biobloc) and surgical approaches significantly improve the apnea- hypopnea index and airway volume. The use of oral appliances has shown favorable clinical outcomes, with minimal side effects and good long-term tolerance. Surgery, particularly maxillomandibular advancement, has achieved high success rates, even in patients who did not respond to other treatments. Both approaches have contributed to improved sleep quality and patient quality of life. Conclusion: Through intraoral devices or surgery, the dental approach represents a safe and effective option for treating obstructive sleep apnea in adults. The treatment choice should be adapted to each case, considering the severity of the disorder and individual anatomical characteristics. Keywords: obstructive sleep apnea, dental treatment, oral appliance, mandibular advancement, surgery.Item type: Ítem , Access status: Acceso Abierto , Caracterización de la implementación de sistemas contables en la toma de decisiones PYMES comerciales Azogues-Ecuador(Universidad Católica de Cuenca., 2025-04-16) Sarmiento Celdo , Joaquin MauricioThis study analyzes the implementation of accounting systems in commercial Small and Medium-Sized Enterprises (SMEs) in Azogues, Ecuador, and their impact on business decision-making. A quantitative approach within the positivist paradigm is adopted, with a correlational and cross-sectional design. The research analyzes five independent variables and one dependent variable, using a questionnaire validated by experts and assessed through Cronbach's Alpha coefficient (0.924). The results show that training in accounting systems and automation improves financial management and decision-making. However, resistance to technological change and lack of resources hinder its implementation. It is concluded that using accounting technology strengthens SMEs' profitability, although its impact on customer perception of service quality is insignificant. Accounting modernization is the key to business sustainability in the context studied. Keywords: accounting information systems, decision-making, small and medium-sized enterprises, financial management, application software.Item type: Ítem , Access status: 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 SteveThis 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, taxationItem type: Ítem , Access status: 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 MarceloThis 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-makingItem type: Ítem , Access status: 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 OrtegaThis 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.Item type: Ítem , Access status: 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 NarcizaEnvironmental 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.Item type: Ítem , Access status: Acceso Abierto , Digitalización de la contabilidad en PYMES. Una aproximación teórica(Universidad Católica de Cuenca., 2025-04-01) Vasconez Gaona, Nathaly DanielaThis study systematizes the digitization of accounting in Small and Medium Sized Enterprises (SMEs). The main issue identified is the low acceptance of technological tools due to a lack of training, high initial costs, and resistance to change. The methodology employed included an immersive exploration of the literature, analyzing theories such as the digital divide, transaction costs, technology acceptance, digital accounting, economic regulation, and Schein’s theory. Theoretical findings highlight that access to technology, training, and government support are critical for successful digitization. Additionally, benefits such as a revenue increase of up to 30% and a reduction in operating costs by 20% were identified. However, challenges related to the lack of capital and strategic vision persist. In conclusion, accounting digitization not only enhances efficiency and facilitates the adoption of preventive measures but is also essential for increasing the competitiveness and sustainability of SMEs. Keywords: digitization, accounting, automation, technology, Ecuador.Item type: Ítem , Access status: 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 DoloresItem type: Ítem , Access status: 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 DoloresThis 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.
