Evaluation of computer tools to improve business digital skills aimed at students of the technical baccalaureate of accounting services

Alison Ariana Sabando Fuentes — 2025-04-02

Introduction: This article analyzes the most appropriate computer tools to improve business skills in students at technical high school in accounting services. Objectives: The objective is to select those aligned with the curriculum and the digital skills required in the workplace. The area of study focuses on the accounting and tax packages module, highlighting the importance of technological use in student training. Methodology: A mixed methodology was applied, surveying 70 students before and after the implementation of accounting software, to measure their perception of the use of these tools. In addition, interviews were applied to accounting teachers and companies in the sector where students do internships, to identify the fundamental characteristics of these programs. Secondary sources were also reviewed, identifying ten accounting software for commercial use, of which four were selected based on their characteristics for a practical workshop in a laboratory. Results: The results showed that the use of accounting software fosters skills such as critical thinking, creativity, decision making, responsibility, collaborative work, and conflict resolution. In addition, teachers considered that these tools should be easy to use, accessible and aligned with the demands of the labor market. Conclusions: It is concluded that the implementation of accounting software in the educational process improves the preparation of students for their insertion in the professional field. General study area: Accounting. Specific study area: Accounting and tax packages. Type of article: original.

Personal data protection in the face of the development of artificial intelligence in Ecuador: analysis and legislative proposals

Michelle Jamilex Iñiguez Pineda — 2025-04-02

Introduction: the development of Artificial Intelligence (AI) has transformed various sectors, altering the way personal data is processed and used. In the Ecuadorian legal context, this transformation poses significant challenges related to data protection, user rights, transparency in the algorithms used, ethics in automated information processing, and the applicable regulatory framework to ensure a balance between innovation and fundamental rights. Objectives: in Ecuador, the 2021 Organic Law on Personal Data Protection (LOPDP) establishes an initial legal framework, although it still faces significant challenges in addressing the specific implications posed by AI. This article examines the relationship between AI and personal data protection, identifying risks such as automated profiling, mass surveillance, and algorithmic bias. Methodology: we use the analytical method because it allows us to break down the problem into its fundamental components, making it easier to identify the key information needed to fully understand it. Results: to address these challenges, Ecuador needs to take a more targeted approach to regulating AI in relation to personal data, so we make key proposals to strengthen legislation in this area. Conclusions: international cases and advanced regulatory frameworks, such as the European Union's General Data Protection Regulation (GDPR), are also analyzed to propose legislative recommendations tailored to Ecuadorian reality. Finally, measures are suggested to strengthen national legislation, seeking an appropriate balance between technological innovation and the safeguarding of fundamental rights established in the Constitution of the Republic of Ecuador and relevant regulations. General area of study: Law. Specific area of study: Information technology law. Type of article: Original.

Visionario Digital

Evaluation of computer tools to improve business digital skills aimed at students of the technical baccalaureate of accounting services

Personal data protection in the face of the development of artificial intelligence in Ecuador: analysis and legislative proposals