Trabajos de Titulación - Sede Azogues - Contabilidad y Auditoría
URI permanente para esta colecciónhttps://dspace.ucacue.edu.ec/handle/ucacue/79
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Ítem 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 Mauricio; Quevedo Barros, Quevedo Barros; 0303084149; Quevedo BarrosThis 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.Ítem 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, taxationÍtem 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-makingÍtem 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 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 Digitalización de la contabilidad en PYMES. Una aproximación teórica(Universidad Católica de Cuenca., 2025-04-01) Vasconez Gaona, Nathaly Daniela; Solis Muñoz , Juan Bautista; 0302143391This 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.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 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 de la inversión pública municipal: Azogues, Biblián y Déleg, período 2017-2022(Universidad Católica de Cuenca., 2024) Fernández Tenemaza, Segundo Guillermo; Villarreal Cherrez , Tania Maricela; 0605012111This study analyzes public investment management in the cantons of Biblián, Déleg, and Azogues between 2017 and 2022, aiming to evaluate the allocation and execution of public resources to improve community services. A mixed methodology was employed, using quantitative and qualitative analysis. Secondary data was collected from management reports and municipal budgets, complemented by interviews with municipal officials and key civil society stakeholders to understand their perception of public investment. The data was analyzed to identify patterns in budget allocation and assess the efficiency of execution. The results indicated that 70% of the entities prioritized the budget programming of public investment, and 90% implemented policies for its execution, although only 66% complied with current regulations. Of the total resources, 70% was allocated to improving public services and 30% to other expenses. However, challenges remained, such as efficiency in execution and clientelist practices in some cases. Budget execution averaged 74.77% in Biblián and Déleg, while in Azogues, it was 58.58%. Despite conducting budget evaluations, only two entities implemented corrective actions to improve management. The research underscores the importance of strengthening strategic planning and the efficient execution of investment projects, prioritizing the population's needs to maximize the positive impact of public investment on local development and improve the quality of life. Keywords: Management, Indicators, Strategic Planning, BudgetÍtem Acceso Abierto CARACTERIZACIÓN DE LA DEVOLUCIÓN DEL IVA EN DISCAPACITADOS. - CASO NAF DEL CAMPUS AZOGUES(Universidad Católica de Cuenca., 2024) Ortega Vicuña, Daniel Patricio; Quevedo Barros , Manuel Rafael; 0350178083In Ecuador, individuals with disabilities benefit from government policies to ensure a better life. One of the most impactful benefits is the mandatory refund of the Value Added Tax (VAT), which, despite being legally instituted, still constitutes an expense for the state. This study focuses on characterizing the processes of VAT refunds for disabled individuals served at the Azogues campus's Accounting and Fiscal Support Center (NAF by its Spanish acronym). The conditions and requirements to qualify for this tax benefit will be considered to achieve this goal. To accomplish this stated objective, a descriptive and cross-sectional investigation will be used to understand the current situation of NAF regarding tax assistance provided for the VAT refund to disabled individuals, with a quantitative approach involving surveys of different beneficiaries. The study includes a sample of 1102 people with disabilities surveyed during 2022 and the first semester of 2023 at the NAF Azogues Campus. The main result obtained is the characterization of VAT refund, concluding these individuals served at NAF are aware of various expected benefits outlined in the law, the most significant being the VAT refund. Therefore, a level of knowledge about the tax benefit and the claim process was identified.Ítem Acceso Abierto La rentabilidad en los emprendimientos en venta directa. caso: Yanbal en Azogues-Ecuador.(Universidad Católica de Cuenca., 2023) Rojas Avila, Flora Gimena; Quevedo Barros, Manuel Rafael; 0301419370Profitability in direct sales is a marketing strategy involving product and service distribution through independent representatives. It is a form of entrepreneurship that has gained relevance in the current economic context, enabling women to venture into their businesses, resulting in significant profits and achieving the company's success. A case study was conducted in Azogues, Ecuador, where primary data were collected through surveys and interviews with ‘Yanbal’ entrepreneurs. The study produced the expected results, with 114 consultants and directors, the majority of whom are satisfied with the credit provided by ‘Yanbal’ to start their businesses. The variables used in the study include profitability, entrepreneurship, direct sales, and Yanbal catalog sales. Additionally, the company employs an information platform to enhance productivity and efficiently reach customers. The benefits of direct catalog sales are primarily based on flexible schedules, autonomy, and profitability, offering up to a 35% discount on products upon reaching the best levels of commercial incentives for consultants. As for the directors, they manage multi-level networks based on their leadership, achieving goals and earning a commission of 11% for their group, along with promotions up the ladder of success. They reach the highest level of recognition (the Yanbal car) to improve the profitability of their entrepreneurs.Ítem Acceso Abierto ROL DEL OFICIAL DE CUMPLIMIENTO DENTRO DE UN MODELO INTEGRADO DE COMPLIANCE EN ASEGURADORAS ECUATORIANAS(Universidad Católica de Cuenca., 2023) Quevedo Naspud, Fausto Patricio; Quevedo Barros, Manuel Rafael; 0302267075; ., .This article is framed in the culture of regulatory compliance in Ecuador insurance companies and the Compliance Officer's performance in the control programs dictated by the regulatory bodies. However, not all companies have an integrated model of Compliance Culture, so the following research problem is addressed: Does an integrated model of Compliance Culture govern Ecuadorian insurance companies through a compliance officer? Under a positivist paradigm, this research sustained a qualitative approach, applying comparative, deductive, and descriptive methods. Three variables were examined: Compliance Officer, Compliance Culture, and Risk Management. A survey was used as a research technique to implement improvement actions, with a questionnaire of 18 multiple-choice questions validated by experts, with a universe of 30 Insurance Companies in Ecuador. With a 5% margin of error and 95% confidence, a sample of 28 study subjects was determined. The most relevant data determine the importance of a Compliance Officer, the usefulness of having a Compliance model applied, and the correct management of risks. Therefore, employing an integrated compliance model demonstrates a proactive attitude to improve the compliance culture and strengthen the effectiveness of internal policies and controls. It is concluded that for better control, it is necessary to implement an integrated model of Compliance Culture in the Ecuadorian Insurance Companies operations.Ítem Acceso Abierto GESTIÓN PRESUPUESTARIA Y CALIDAD DEL GASTO DEL GAD PARROQUIAL DE TADAY, PERIODO 2020-2022(Universidad Católica de Cuenca., 2023) Lojano Mendia, Katy Maribel; Reyes Cárdenas, Narciza Azucena; 0302637541; ., .This research aimed to analyze the management of budgets and the quality of spending in the Taday decentralized autonomous government Parish (GAD by its Spanish acronym) for the period 2020-2022. To this end, a theoretical framework was built, comprised of the scientific contributions of recognized authors; it served as a basis for analyzing the elements inherent to the study variables. It presented three studies referring to the research topic. A methodology of bibliographic research and budget reports was developed to identify the Budgetary Management and Quality of Expenditure in the Taday GAD Parish from 2020 to 2022; therefore, content analysis and interviews were utilized. The results showed that the GAD complies with budget execution in accordance with the law, with most of its income coming from state transfers, which finance the permanent operating expenses and the fulfillment of the Development Plan through developed projects, including those not completed in the previous administration. It is concluded that it is essential to comply with the budget cycle with effectiveness, efficiency, and economy, which impacts the spending quality, permitting greater transparency and benefit to the community.Ítem Acceso Abierto CARACTERIZACIÓN DEL GOBIERNO CORPORATIVO EN LOS HOSPITALES PRIVADOS DE AZOGUES-ECUADOR(Universidad Católica de Cuenca., 2023) Espinoza Lazo, Jimy Fernando; Quevedo Barros, Manuel Rafael; 0302408489; ., .This research project focused on Corporate Governance and risk management in Azogues, Ecuador Private Hospitals. It is recognized that, in recent years, corporate governance has faced challenges due to the lack of regulation and oversight, which has generated problems such as corruption and financial mismanagement in companies. This work applied a methodology incorporating different research methods, including documentation, induction, and field research, with a quantitative approach. Relevant and opportune information was collected, permitting a transparent and objective assessment of budget management in private medical centers. The study proposes a model aimed at private hospitals to enhance their administrative and management capacity to maintain long-term competitiveness. Ecuadorian corporate governance is based on ideal premises adapted to the surrounding companies' needs, which affects management's transparency and reliability in the long term. Thus, this project offers a close look at how corporate governance influences the organizational performance of private hospitals in the city. Through good governance practices, these institutions achieve more success and benefits for the community. It was also determined that most institutions understand the concept and apply appropriate practices to ensure transparency and accountability. However, a significant group of hospitals must improve in strategic planning and social responsibility areas.Ítem Acceso Abierto “RESPONSABILIDAD SOCIAL EMPRESARIAL Y EL ROL DEL CONTADOR PÚBLICO, EN LAS PYMES AZOGUES-ECUADOR”(Universidad Católica de Cuenca., 2023) Urgiles Gaona, Kateryn Susana; Quevedo Barros, Manuel Rafael; 0350103545; ., .Corporate Social Responsibility (CSR) has become a more significant issue and has been considered an integral part of the strategy in small and medium enterprises (SMEs), summing an added value to obtain more excellent performance at a productive and competitive level. Today, some SMEs in Azogues city have promoted Corporate Social Responsibility as a skill of capacity through which organizations inform their social, economic, and environmental interest to people, thus improving their positioning and quality of life. CSR is an opportunity for a Certified Public Accountant (CPA) to transmit the limits of technology. These professionals should not only expose financial results but should be directed toward social and environmental well-being by practicing commitment and transparency in decision-making. This research was based on a quantitative approach aimed at public accountants of SMEs in Azogues city and an expert in mastering CSR, obtaining favorable results in response to the questions posed in the research techniques, inferring that professional accountants do know what the relationship between CSR and their profession is, but consider that the profession has increased its credibility and trust of third parties, This requires to highlight the role of the public accountant in the management of CSR in SMEs, to determine how they distinguish it and how their work performance contributes to establishing the process of implementing CSR practices.Ítem Acceso Abierto AUDITORÍA GUBERNAMENTAL EN GOBIERNOS AUTÓNOMOS DESCENTRALIZADOS MUNICIPALES DE LA PROVINCIA DEL CAÑAR 2017-2022.(Universidad Católica de Cuenca., 2023) Calle Tenesaca, Najhely Estefanía; Villarreal Chérrez, Tania Maricela; 0302611199; ., .This research aimed to determine how Governmental Auditing affects the Municipal GADs (Autonomous Decentralized Government by its Spanish acronym) in Cañar province from 2017 to 2022; theoretical aspects were considered from specialists' vision in the area, such as Alvarez et al. (2020). An exploratory, field, and documentary study was developed, applying a survey comprising 11 questions to 7 administrative directors to collect bibliographic data regarding the execution of audits. As a result, from 2017 to 2022, there is a decreasing percentage variation in audits in the compared entities; in addition, not all control actions are conducted periodically. Therefore, it is concluded that government audits are essential to maintain transparent and responsible public resources management.Ítem Acceso Abierto LA CONTABILIDAD, HERRAMIENTA DE GESTIÓN EN NEGOCIOS DE ECONOMÍA POPULAR Y SOLIDARIA NO FINANCIERA, AZOGUES–ECUADOR(Universidad Católica de Cuenca., 2023) León Vinueza, Jasmín Alexandra; Reyes Cárdenas, Narcisa Azucena; 0301931911; ., .The research is directed at Popular and Solidarity Economy organizations, which aim to promote social inclusion, sustainable development, and economic equity; This model is based on principles of solidarity, cooperation, and social responsibility, and they try to generate economic opportunities for sectors of the population that have traditionally excluded from the formal economic system, understanding how they control the financial operations of their goods and services to improve their economic development. This work aims to analyze how the non-financial Popular and Solidarity Economy sector considers accounting an essential management tool for their economic activity. It uses a mixed methodology with an exploratory approach and data collection in the field. For the research, the sample size was determined using a statistical formula with a confidence level of 95% and a margin of error of 5%. The study focuses on the Popular Solidarity Economy organizations in the Azogues canton, using techniques such as literature reviews and surveys. Among the results, the organization's representatives recognize the importance of applying accounting for the financial management of the businesses; however, only some implement it due to various factors. Maintaining equity controls in the organizations of this economic model is essential to guarantee sustainable growth and an equitable distribution of economic benefits.Ítem Acceso Abierto LA CONTABILIDAD ADMINISTRATIVA EN LA GESTIÓN DE LAS PYMES COMERCIALES EN EL CANTÓN AZOGUES – 2022.(Universidad Católica de Cuenca., 2023) Nivelo Álvarez, Ramón Martín; Reyes Cárdenas, Narcisa Azucena; 0350129425; ., .Although not mandatory, administrative accounting and its management processes are fundamental in small and medium commercial organizations and other enterprises, according to their business activity, to have records, data, and documents on which provisions are made for organizational success. Decisions made by managers can directly affect success or failure due to a lack of administrative process analysis because of factors such as a low level of business understanding, weakness in control, and insufficient application of accounting records in different areas of the company. This research analyzed the accounting, administrative, and management procedures that affect commercial SMEs in the Azogues canton. The methods applied in the investigation were made of documentary and explicit sort that exposes data related to different technical analyses; a data collection tool was used, with the development of a questionnaire and application of the survey, it was observed that 100% of the population wanted to implement management accounting and 93% shows how important is the issuance of financial statements for action taking, It provides a better way to growth and economic sustainability through planning, management, and decision making processes, concluding that management tools permit a change in competition and economic development, and as a result of proper planning and identification of improvement processes in the administration.Ítem Acceso Abierto CONTROL INTERNO Y RIESGOS EN LA EJECUCIÓN PRESUPUESTARIA EMAPAL EP: 2017-2022(Universidad Católica de Cuenca., 2023) Guamán Orellana, Giovanna Fernanda; Villarreal Chérrez, Tania Maricela; 0302491493; ., .This research analyzes the internal risk control within the budget execution of the Potable Water and Sewage Public Municipal Company of Azogues city (EMAPAL by its Spanish acronym), province of Cañar from 2017 to 2022, to determine how internal control procedures were performed to minimize risks in the budget execution. The methodology employed was supported by a literature review of different authors who referred to the subject, using the qualitative method with an inductive approach; 11 servers comprised the sample, the technique used was the survey, and the instrument was the internal control evaluation questionnaire, the results revealed a confidence level of 77% and a control risk level of 23% for all factors assessed. Regarding budget management, the incomes and expenditures of the periods mentioned were analyzed considering the budgeted versus accrued, determining that the lack of compliance in the risk assessment component influenced the budget effectiveness and, therefore, the achievement of the projected goals. Finally, conclusions are drawn on the importance of having proper control, identification, and response to risk in budgetary procedures and, thus, managing public resources efficiently to meet Azogues people's needs.Ítem Acceso Abierto POLÍTICAS TRIBUTARIAS EN ECUADOR: SU INCIDENCIA EN EL PRESUPUESTO DEL GAD CANTÓN CAÑAR, PERIODO 2020-2023(Universidad Católica de Cuenca., 2023) López Naranjo, Tanya Gissela; Reyes Cárdenas, Narcisa Azucena; 0302619051; ., .Tax policies establish regulations and normative frameworks to finance administrative activities and cover public spending. In this context, this research aims to analyze the reforms that were implemented in tax policies and their impact on the Decentralized Autonomous Government (GAD by its Spanish acronym) budget of Cañar Canton from 2020 to 2023 through a deductive research methodology with a qualitative approach by presenting information through an interview. The results were based on an analysis of the income and expense budget documents, demonstrating that during the study period, the budget presented low compliance in the investment and capital spending accounts during the period analyzed, while income remained within an average margin of increase. It is concluded that the tax policies of the Cañar Canton GAD underwent only one reform that deals with the retention of 100% VAT in the non-financial public sector. It was also concluded that there is a lack of commitment to fulfilling the investment and capital accounts as expenditures.
