Introduction. Small and medium-sized enterprises (SMEs) are those companies that are dedicated to various activities in the province of Tungurahua, annually invoice several thousand dollars for the sales of their goods and services, this sector was hit hard by the pandemic, therefore, Various management strategies were applied to keep them running. Target. Determine the impact of strategic management for the development of strategies and implement them in the most vital departments of any organization. Methodology. The population consists of 381 companies of goods and services registered in the National Institute of Statistics and Censuses, to develop the research it was necessary to apply the descriptive method through a survey of the administrative staff, to give the level of reliability it was necessary to calculate the reliability coefficient known as Cronbach's Alpha, in turn it was required to develop a theoretical framework for which it was necessary to apply the bibliographic method to collect all the definitions detailed in the present investigation. Results. Thirty-eight percent of the companies in the province of Tungurahua conduct a SWOT analysis to develop strategies which are involved with the marketing, sales, production, administration, finance, and production departments, and 50% of these companies use indicators to prepare reports that allows to measure the effectiveness of the implemented strategies. Strategic administration is vital for the implementation of strategies and to be able to conduct activities according to the health reality faced by the province and the entire world. Conclusion. The pandemic caused innovation to be sought in the method of operation of any company, therefore, it was necessary to conduct analyzes and develop strategies based on the operation of each department, evaluate them through indicators and control them through statistical data.

Introduction. Family succession in companies is a more customary practice than is believed because 90.5% of existing companies in zone three of Ecuador have a family nucleus to develop their activities. In addition, these companies contribute significantly to the productive matrix of the country. Target. Know the factors that influence the administrative management of companies with family succession. Methodology. The deductive method based on a quantitative and qualitative approach was applied, in addition, this research is of a documentary type. The study population was 243,651 companies between these large, medium, and small companies, the survey was applied to a sample of 384 companies via email to the managers of the companies, these results were validated by the coefficient known as Cronbach's Alpha, the bibliography modality was also used to elaborate the theoretical framework according to the problem that is going to be studied. Results. The results obtained in the investigation show that more than 80% of family businesses will not exceed the barrier of 10 years of operation, this is due to the little preparation that the managers of these companies have, which means that they are not considered. all the necessary factors to make adequate decisions that guarantee the future of these companies. Conclusion. Analyze each variable and develop administrative management methods to guarantee the survival of companies because they are job-generating entities, which leads to the progress of society.

The need to address the phenomenon of corruption from a systemic administrative approach is demonstrated, where risk processes, human talent management, and, administration, contribute to perfecting the functions and prevention of positions that are sensitive and vulnerable to corruption. A tool is formulated, implemented, and validated, aimed at preventing corruption in vulnerable positions in public institutions. A deductive method, non-experimental design is declared. Descriptive, exploratory, explanatory, case study studies are adopted. Scientific methods are applied, such as analysis and synthesis of informational sources, inductive deductive, of experts, of dialectical contradictions. Process sheets and As-Is diagrams are designed in the methodological design. The results are expressed through the methodological design of the tool, the feasibility of its application, and its adoption in the Prefecture of Chimborazo. It was concluded that corruption can be prevented based on public positions, from the functions and risks, in elements, actions, and profiles that minimize the occurrence of it.

Introduction: social innovation proposes the creation of processes that create value, through the implementation of policies and models that help society meet its needs. The cooperative financial sector finds an opportunity for growth, being able to expand its product portfolio, more efficiently leveraging technological advances, being able to serve its customers in a unique way than what was customary in other times, without implying higher costs, as greater accessibility is possible through smartphones and the internet. Objective: the objective of this paper is to analyze the processes of financial innovation and its impact on a greater development of the cooperative financial sector, by achieving collaborative finance and the possibility of including and bringing a greater number of people closer to financial services, by being able to create savings accounts in a more agile way from the comfort of their homes. Methodology: The methodology used in this research focuses on the review of literature through the deductive method, using strategies of search, selection and analysis of data; once the literature review is concluded, the correlational research scope is established, because it seeks to determine if there is a level of incidence of financial innovation against the development of the cooperative financial system.  Conclusions: the data obtained from several studies on the growth of the cooperative financial sector show that technological financial innovation achieved an exponential expansion by including a greater number of people in an agile way to the economic and financial field, through the opening of a greater number of savings accounts.

Introduction: This article aims to determine the impact of the application of the International Financial Reporting Standards for SMEs in microenterprises in Ecuador, given that microenterprises make up a large economic sector of growth and employment generation in Ecuador, that is why the State guidelines always seek the generation of more growth opportunities for them, denoting especially the creation of new jobs, that is why. Objective: To analyze the impact that had the application of the International Financial Reporting Standards for SMEs in microenterprises in Ecuador. Methodology: A qualitative research approach was applied due to the analysis of research related to the topic of study. Results: The main results mentioned that the application of IFRS within a microenterprise entails several benefits in the short, medium and long term, thus generating that microenterprises have a better economic profitability Conclusions: According to the research carried out, it is concluded that the main incidences that IFRS accounting regulations have had for microenterprises are centered on the fact that the implementation of IFRS makes companies much more attractive to investors, more organized accounting, international communication, ease of reading financial statements, tax administration, business growth, financing, appetizing ventures and the acquisition of foreign investments.

Introduction. Social security in Ecuador is a fundamental pillar in the stability of labor, social and economic relations of the population; so, this study addresses the notions and protection that surrounds social security, which allows us to understand the importance of being categorized as a human right. In this context, the scope and current situation of the provision of this right in Ecuador is analyzed, as well as the complexity or need to involve criminal law in the absence of affiliation to Ecuadorian social insurance. Objective. Identify the advantages and disadvantages of criminal intervention and alternatives, to make them efficient and seek to protect the right to social security, and in turn be less harmful to other rights considering the principle of minimum intervention of criminal law. Methodology. The method applied is the legal investigation of doctrine, legal principles, historical events, national research works treated and normative that allow to obtain relevant information and sufficient notions on the subject to reach a reflection of the author. Results. Among the results obtained by applying the research methodology, it is shown that there is a clash of constitutional rights and principles when it comes to weighing the principle of ultima ratio of criminal law against the right to social security. Conclusion. It was concluded that there are alternative methods or tools to the use of criminal law in the face of non-affiliation to the IESS, as is the case with the administrative sanctions of the Organic Administrative Code.

Introduction. Countries worldwide have seen the need to oversee the same language within the financial accounting field when the International Accounting Standards came into force. Ecuador shared this dynamic by promoting the application of IAS 16, fulfilling the objective, verifying its depreciable amount and the operation of its tax system through the creation of laws and regulations to achieve an adequate contribution by taxpayers. Therefore, mechanisms have been implemented that reduce tax costs in the declaration and collection of the different taxes generated. However, despite the efforts by the tax administration to achieve its application, there are still tax and accounting analyzes that taxpayer must comply with their tax obligations, which generates that taxpayer incur in the non-application of the already existing regulations. It is due to ignorance or because they do not have the support staff. Goal. Properly apply the accounting and tax implications of NIC 16 in the tax reconciliation of Ecuafeed S.A., for the generation of deferred taxes. Methodology. The applied method was deductive, with a qualitative and quantitative approach, not experimental design, and documentary type. The population forty workers of the company Ecuafeed S.A. in Jambelí del Cantón Santa Elena, which is our object of investigation, where the study of the application of NIC 16 was conducted. Results. Among the results obtained through the application of the international accounting standard, it is evident that it has a significant impact on the tax reconciliation of Ecuafeed S.A. to reinvest their profits. Conclusion. It was concluded that the application of NIC 16 and its related issues are applied by Ecuafeed, and the benefits are taken advantage of according to what is established in the legal and tax systems.