Trabajos de Titulación - Contabilidad y Auditoría
URI permanente para esta colecciónhttps://dspace.ucacue.edu.ec/handle/ucacue/3
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Item type: Ítem , Access status: Acceso Abierto , Proyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2026) Pizarro Guamán, Aracely MarianelaItem type: Ítem , Access status: Acceso Abierto , Proyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2026) Zea Cisneros, Lorena Patricia; Navas Luna, ayeli DanielaItem type: Ítem , Access status: Acceso Abierto , “Evaluación del Control Interno del área de caja: estudio comparativo en dos cooperativas de ahorro y crédito del Segmento 1 de la provincia del Azuay.”(Universidad Católica de Cuenca., 2026) Chunchi Zhingri, Jorge PatricioInternal control is essential for maintaining financial stability, adapting to technological advances, and complying with regulatory changes. Therefore, this study aimed to evaluate internal control in the cash operations area by comparing two credit unions in Cuenca: Jardín Azuayo and La Merced. A qualitative, non-experimental, cross-sectional approach was used, applying the Risk Identification, Segregation, and Control Evolution Review (RISICAR) method. The analysis made it possible to identify and assess the risk, as well as to evaluate the effectiveness of the controls that had been implemented. Data were obtained through a detailed analysis of institutional documentation, including internal procedures and control policies for each entity. This revealed significant differences in the quality of risk management. The results showed that Jardín Azuayo, although it has an internal control system with certain weaknesses, has more structured procedures and daily operations that function adequately. In contrast, La Merced showed significant deficiencies, including overly complex processes and insufficient staff training, which increase the risk of operational and financial errors. In conclusion, strong internal controls help reduce operational risk and, above all, strengthen the financial stability of these credit unions.Item type: Ítem , Access status: Acceso Abierto , Proyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2026) Carabajo Bermeo, Luis Mateo; Pineda Ruilova, Luisa FernandaItem type: Ítem , Access status: Acceso Abierto , “Control Interno y su incidencia en la rentabilidad de empresas de transporte carga pesada en la ciudad de Cuenca-Ecuador. Periodo 2021-2024”(Universidad Católica de Cuenca., 2026) Guevara Pesantez, Gabriela EstefaníaThis study examines the management of internal control mechanisms and the profitability of companies in the heavy cargo transport sector in Cuenca from 2021 to 2024. The study adopts a quantitative methodology, using a descriptive documentary approach, applied during the specified period, based on financial data obtained from the digital repository of the Superintendency of Companies, Securities, and Insurance. An evaluation tool based on the Committee of Sponsoring Organizations (COSO) framework was used to evaluate the internal control structure of the organizations, which serves as the basis for developing the Optimal Internal Control Index. Profitability was measured using financial indicators, such as return on assets (ROA), return on equity (ROE), and net profit margin. Data collection reveals that most of the evaluated companies have moderate to high levels of internal control; however, Spearman’s correlation indicated that this variable does not have a statistically significant relationship with profitability. The findings suggest that, in the sector analyzed, internal control primarily focuses on preventing and managing business risks rather than directly impacting financial performance.Item type: Ítem , Access status: Acceso Abierto , “Incidencia de las cooperativas de ahorro y crédito del Segmento 5 en el desarrollo económico del Ecuador, periodo 2019-2024”(Universidad Católica de Cuenca., 2026) Contreras Muñoz, Leslie AlexandraSavings and Credit Cooperatives in Segment 5 represent the smallest entities within Ecuador’s Popular and Solidarity Financial Sector. Due to their territorial proximity, these cooperatives can facilitate access to savings and loans in rural and peri-urban areas where commercial banking has a limited presence. This study aimed to analyze the incidence of financial intermediation by Segment 5 on Ecuador’s economic development during 2019-2024. A non-experimental longitudinal design with a quantitative approach was employed. The database integrated financial information from the Superintendence of Popular and Solidarity Economy (SEPS, by its acronym in Spanish), national accounts from the Central Bank of Ecuador (BCE, by its acronym in Spanish), and labor market indicators from the National Institute of Statistics and Census (INEC, by its acronym in Spanish). Using 220 panel data observations, fixed-effects models were estimated, along with a dynamic panel model using System GMM as a robustness test. The results suggest a positive relationship between collected savings and macroeconomic performance: a 1% increase in deposits is associated with an approximate 0.31–0.34% increase in real Gross Domestic Product (GDP), while loans have a positive effect of a smaller magnitude. The labor market shows a positive impact on employment, particularly in areas with a low banking service density. Overall, the evidence supports that Segment 5 contributes to stimulating local economies; therefore, strengthening institutional sustainability is recommended by prioritizing consolidation processes that preserve territorial coverage.Item type: Ítem , Access status: Acceso Abierto , “Control interno y su efecto en la eficiencia de la gestión de cartera en empresas comercializadoras de motocicletas en Cuenca, período 2023–2024”(Universidad Católica de Cuenca., 2025) Bravo Ramón, Angélica MercedesInternal control is a crucial element for ensuring the efficiency and sustainability of business operations, since it protects resources, reduces the risk of fraud, and ensures the reliability of financial information by improving portfolio management, assisting in credit recovery, and reducing delinquency. In light of this, this research analyzes the impact of internal control on portfolio management efficiency at two motorcycle dealerships in Cuenca during 2023-2024. The study used a quantitative approach with a descriptive-comparative design, evaluating internal control components through the COSO model and complementing the analysis with portfolio-related financial indicators. The results reveal relevant differences between the companies: EC-Kawasaki del Ecuador S.A. demonstrates a more structured and reliable internal control system, with lower risk exposure and better levels of liquidity and solvency. Conversely, Motor Power EC Importadora Motpow S.A. shows weaknesses in communication and monitoring components, increasing its financial vulnerability. Despite these differences, both companies have difficulty collecting accounts receivable, reflected in low portfolio turnover and long collection periods. Overall, the findings suggest that internal control supports portfolio management, but its effectiveness depends on proper implementation, monitoring, and consistency of internal processes. The study enhances understanding of how internal control influences portfolio management and offers valuable guidelines for strengthening administrative and financial practices.Item type: Ítem , Access status: Acceso Abierto , “Cambio organizacional en florícolas ecuatorianas y su impacto en la satisfacción y el rendimiento laboral 2023-2024”(Universidad Católica de Cuenca., 2025) Corrales Aucay, Elian IsmaelThe research analyzes the relationship between organizational change, job satisfaction, and performance in Ecuadorian flower farms during the period 2023-2024. A quantitative, non-experimental, cross-sectional approach was adopted, with a sample of 71 workers from three companies in the province of Pichincha. A survey validated by expert judges with acceptable reliability (α=0.66) is used, and Pearson's correlation analyses were applied using SPSS. The results show significant relationships between organizational change and performance (r=0.920), as well as between internal communication and positive perception of change (r=0.862). A strong link was also observed between recognition and job satisfaction; however, staff participation in decision-making regarding change was practically non-existent (r=0.010). This discrepancy—between productivity improvements and low inclusion—suggests that the benefits of changes are only strengthened when supported by recognition, two-way communication, and participatory leadership. In summary, the “what” of change works, but the “how” remains deficient. The study recommends implementing co-design mechanisms (joint committees and structured feedback), climate indicators, incentive programs, and ongoing training focused on digital skills. Limitations in cross-sectional design and moderate internal consistency are recognized, so it is proposed to expand the sample and apply longitudinal models. It is concluded that organizational change has a positive impact on performance through satisfaction, provided that participation is genuine and strategic.Item type: Ítem , Access status: Acceso Abierto , Proyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2025) Rocano Landi , Jael DayannaItem type: Ítem , Access status: Acceso Abierto , “Carga tributaria sobre personas naturales en Latinoamérica: Análisis comparativa entre Ecuador, Perú, México, Colombia y Chile, 2024”(Universidad Católica de Cuenca., 2025) Gutierrez Morocho, Daniela EstefaníaThe tax burden on individuals in Ecuador, Peru, Mexico, Colombia, and Chile in 2024 refers to the weight of direct taxes, such as income tax, on the earnings generated by individuals in each country, each of which has a progressive taxation system. A qualitative approach with bibliographic and descriptive research is used. In this context, the results show that, regarding income tax and gross domestic product (GDP) (Figure 4), there are marked contrasts, with Mexico having the highest tax collection capacity, followed by Colombia and Ecuador. Peru and Chile show low ratios of tax collection process or system during the fiscal years studied. Therefore, this analysis is useful for understanding how tax collection systems operate in each country during each fiscal year.Item type: Ítem , Access status: Acceso Abierto , Análisis de los factores económicos que influyen en la morosidad de los créditos de consumo en la banca privada ecuatoriana, entre 2020 y 2023(Universidad Católica de Cuenca., 2025) Yuquilima Chitacapa, José Eduardo; Zavala López, Pamela EstefaníaThe objective of this research is to analyze the impact of economic factors on consumer loan delinquency in private banks in Ecuador between 2020 and 2023, given the high risk these institutions face in consumer lending due to customers’ inability to repay their debts. For this analysis, an explanatory methodology with a quantitative approach is used, supported by descriptive statistics, Pearson’s correlation coefficient, and a longitudinal panel data design for the specified period. The findings reveal that the unemployment rate has a moderate-to-strong negative relationship with delinquency; inflation shows a weak and statistically non-significant correlation; and the gross domestic product (GDP) shows a negative correlation with delinquency. Additionally, moderate interrelationships are identified among the macroeconomic variables: a negative relationship between inflation and unemployment, and a positive one between inflation and the GDP. These results support the initial hypothesis that economic factors have a significant influence on consumer loan delinquency rates.Item type: Ítem , Access status: Acceso Abierto , “La planificación estratégica como herramientas para el crecimiento de los microemprendimientos en la ciudad de Cuenca en el periodo 2022-2024.”(Universidad Católica de Cuenca., 2025) Cortez Peña , José AndrésStrategic planning is considered fundamental for the growth and sustainability of microenterprises, especially in competitive environments such as the city of Cuenca. The study addresses the problem of the lack of adoption of strategic tools in these businesses, which limits their capacity to face economic challenges and take advantage of opportunities. The research aims to analyze how strategic planning contributes to the growth of small businesses in Cuenca, by identifying its benefits and barriers to implementation. To this end, a mixed-methods approach was used, combining surveys applied to 150 microenterprises and research based on data from the official INEC website. The results demonstrate that strategic planning contributes to sales growth and market positioning.Item type: Ítem , Access status: Acceso Abierto , Proyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2025) Jara González, Tabata DayannaItem type: Ítem , Access status: Acceso Abierto , Proyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2025) Mora Zhungo , Alicia DalilaItem type: Ítem , Access status: Acceso Abierto , "Incidencia del riesgo de crédito en la liquidez y rentabilidad de las cooperativas de ahorro y crédito (COACS) del segmento 1 en Ecuador periodo 2021 - 2024"(Universidad Católica de Cuenca., 2025) Castillo Vélez, Johan Alexander; Sinche Barbecho, Michelle CarolinaSavings and credit cooperatives play a fundamental role in the country's growth due to their contributions through the granting of loans to millions of beneficiaries. However, in recent years, they have faced risks of reduced profitability due to external and internal factors. These factors generate financial instability due to increased delinquency and decreased income. In this context, the objective of the research is to analyze the impact of credit risk on the liquidity and profitability of Segment 1 savings and credit cooperatives in Ecuador for the period 2021-2024. The type of research is non-experimental, with an explanatory and descriptive longitudinal design. It takes a quantitative approach, as data will be obtained from the financial statements of the Superintendency of Popular and Solidarity Economy, which were analyzed using descriptive statistics: mean, standard deviation, minimum, and maximum, to characterize the variables. Pearson's correlation was then applied to explore initial relationships between credit risk and financial performance. Finally, a multivariate analysis of variance (MANOVA) was used. It was concluded that credit risk reduces the profitability of COACs in segment 1, due to increased delinquency and reduced surpluses, while liquidity is strengthened as a mechanism of protection against contingencies, generating a relative balance that ensures short-term solvency but limits the allocation of resources to new loans and productive investments, affecting the expansion and sustained growth of the institution.Item type: Ítem , Access status: Acceso Abierto , “Auditoría de Gestión a los clubs deportivos especializados formativos. Caso de estudio “TEAM PRADO JUDO” de la ciudad de Cuenca. Año 2023”(Universidad Católica de Cuenca., 2025) Cabrera Segarra, Jennifer Alexandra; Ortega Tenecora , Erika NikolIn Ecuador, sports clubs play a fundamental role in training athletes and promoting values such as discipline, effort, and competitiveness. Proper administrative management and efficient use of resources are essential to ensure the achievement of institutional objectives. In this context, a management audit serves as a key tool for evaluating the effectiveness, efficiency, and economy of internal processes, as well as identifying strengths and weaknesses that affect organizational performance. This research aimed to conduct a management audit of the Specialized Training Sports Club "Team Prado Judo" in the city of Cuenca during 2023. The study was developed using a qualitative and descriptive approach, applying inductive and deductive methods. The techniques used included direct observation, structured interviews, and a questionnaire based on the COSO model. The Annual Operating Plan (AOP) was also analyzed. The sample consisted of the club manager and accountant, who provided key information on administrative management. The results revealed weaknesses in internal control, reflected in the absence of a formal system, deficiencies in annual operational planning, and a lack of management indicators. Limitations in the optimization of available resources were also identified. In conclusion, it was determined that it was necessary to implement strategies to strengthen internal control mechanisms, establish indicators, and ensure monitoring and evaluation processes that contribute to continuous improvement and the fulfillment of institutional objectives.Item type: Ítem , Access status: Acceso Abierto , El impacto de la inteligencia artificial en la contabilidad y su incidencia en la mejora en la toma de decisiones(Universidad Católica de Cuenca., 2025) Coronel Ñauta , Pablo Andres; Jiménez Quito, María GabrielaThis article analyzes the impact of Artificial Intelligence (AI) on the accounting field, focusing on its influence on the decision-making processes of accounting professionals. This research was prompted by the increasing automation of repetitive tasks and the potential for improved accuracy in financial reporting. A mixed-methods approach was employed, combining qualitative and quantitative techniques. Data collection was conducted through a structured survey with closed-ended questions administered to 111 accountants and processed using specialized statistical software. The study's results reveal that 43% of accountants in the Cuenca region, particularly among the younger generations of professionals, hold a positive view and perceive an improvement in the efficiency and precision of data analysis. Furthermore, 68% agree that the use of AI contributes to more effective decision-making in accounting. However, 30% express concern about potential job displacement due to automation. Additionally, the study analyzed a proposed hypothesis to determine if there is a statistical relationship between age and the use of AI tools. This research is based on concrete data regarding the benefits and challenges of AI integration into the accounting process. It contributes to academic dialogue on technological evolution and the need for responsible, ethical, and professionally adapted AI applications.Item type: Ítem , Access status: Acceso Abierto , “Impacto de la gestión del talento humano en la mejora de la evaluación de medianas y pequeñas empresas de Cuenca, 2023-2024”(Universidad Católica de Cuenca., 2002) Parra Cabrera, Andrea GisellaSmall and medium-sized enterprises (SMEs) are a fundamental sector in the economy of the city of Cuenca. Human talent management within these types of companies is a tool that strengthens the work environment by increasing employee productivity through the development of their activities. Performance evaluation in SMEs allows measuring the level of efficiency and effectiveness to determine areas where more effective control can be exercised. The objective of this article is to analyze the impact of human talent management on the performance evaluation of personnel in SMEs in Cuenca during the period 2023-2024. A descriptive-correlational quantitative approach was employed using a sample of 382 medium and small enterprises, . Using the chi-square test method, a value of 920.393 was found with a significance level of 0.001, which confirms the significant relationship between the variables. The results obtained highlight the need for effective management of the human resources area in SMEs, as it is fundamental for the progressive development of companies, enhancing employee satisfaction in their tasks, and increasing staff retention. Additionally, it generates new evaluation criteria, optimizing employees' contributions in the performance of their duties.Item type: Ítem , Access status: Acceso Abierto , Proyecto de Titulación embargado con fines de publicación de impacto.(Universidad Católica de Cuenca., 2025) Serrano Mogrovejo, Christopher Joffre; Barrera Miranda , Christian IsaacItem type: Ítem , Access status: Acceso Abierto , “El papel de la contabilidad gerencial en la toma de decisiones estratégicas: Un estudio en las empresas de venta de materiales para la construcción en Azuay, Ecuador.”(Universidad Católica de Cuenca., 2025) Beltrán Méndez , Jean Carlos; Portalanza Mosquera, Maitee AbigailThis research analyzes the contribution of management accounting to strategic decision-making in construction material trading companies in Azuay, Ecuador. The research determines how accounting tools influence profitability, cost management, and resource optimization in the sector. This study adopted a mixed methodology with qualitative and quantitative approaches through questionnaires directed at managers and accountants, as well as financial and econometric analyses. It was found that businesses that adopt advanced accounting tools in their systems improve their profitability and strategic results. Furthermore, it was discovered that net profit determines Return On Assets (ROA) and Return On Equity (ROE), followed by liability management and revenue. Among other results, companies with high liquidity and better financial control have a greater competitive advantage because they improve their cost structure and strengthen their investment capacity. Having said this, it was concluded that management accounting is an important instrument in the sustainability and growth of companies and, consequently, of the sector. Despite, the opportunities for improvement in the adoption of modern accounting strategies and in the application of technology to improve decision-making. It is recommended to carry out future research on macroeconomic factors, the digitalization of accounting, as well as the effects of fiscal regulation on the profitability of the sector.
