In Ecuador, small and medium-sized companies represent 99% of the business economy; therefore, the importance of this economic sector is presented, which is why the accounting management focused on the costs of the country's production companies is analyzed. Cost management is a tool for decision making, because this area generates the necessary information for pricing, acquisitions, product segmentation, among others, so the impact of the information generated through cost accounting and how it affects the profitability of companies is evidenced. The objective of the research is to confront the importance of cost information and its direct impact on profitability through decision making. The methodology applied is quantitative and exploratory, since bibliographic reviews were carried out. The relationship of decision making on profitability affects based on the quality of the information that is presented, it is evident that a correct cost management generates databases to support purchases, sales, projections and above all an increase in profits obtained by the SME sector. Due to their simplicity, small and medium-sized companies do not invest in generating cost accounting information that contributes to decision making, so this sector is generating decisions based on superfluous information that could be improved.

From an economic perspective, it is clear that small and medium-sized enterprises are playing a very important role in economies; Ecuador is no exception to this process that leads to a significant improvement in a nation's economy. Studying the role of small businesses allows for a broader understanding of the positive impact on the economy, which is why knowing what could negatively affect business development is essential for entrepreneurs, as they would already have a framework to avoid the failure of their businesses. The study was based on direct information collection from entrepreneurs to more efficiently determine the factors that hinder the development of these companies. Through this, criteria were reviewed and identified regarding the impact of different factors, policies and regulations, and related businesses that are affected and are recognized as having a high impact by these entrepreneurs.

Forensic auditing is an essential tool for detecting financial fraud in Ecuador, a problem that affects both the public and private sectors. Forensic auditing uses advanced techniques of data analysis and reconstruction of financial events, allowing the discovery of complex irregularities and the recovery of misappropriated assets. Emblematic cases such as Petroecuador and Coopera demonstrate its effectiveness in identifying and tracing illicit transactions, resulting in the recovery of millions of dollars. However, their implementation faces significant challenges, including institutional barriers, lack of a robust regulatory framework, and technical and training limitations. To overcome these obstacles, it is crucial to improve the training and certification of forensic auditors, develop policies and regulatory frameworks that promote transparency, and provide oversight institutions with the necessary resources. Through these actions, forensic auditing can strengthen the country's financial integrity and promote a culture of ethics and accountability in resource management.

Ecuador is a country whose economy is made up of exports, development of new industries, raw materials and as the main factor that contributes to the economy, entrepreneurship itself has been stagnant at times by both internal and external factors; entrepreneurship has stood out for being the main creators of jobs, exports and development, and is considered a great source of income for the country. The city of Santo Domingo is characterized for having an entrepreneurial impetus becoming an innovative, growing and productive city. This article aims to identify the factors that hinder the growth and closure of projects that are promising; the research is based on a qualitative method which concerns the literature review of books, magazines, publications of essays, articles that we interpret to obtain clear results and bases for the entrepreneur to be guided to avoid failure which would mean the loss of invested resources.

Las universidades han emergido como actores para emprendimiento, funcionando principalmente como incubadoras de ideas de negocio, centrándose en la transformación hacia el desarrollo e innovación a través de empresas Spin-Off. El objetivo fue analizar la capacidad de las instituciones universitarias para generar empresas Spin-Off que contribuyan a la economía y sociedad con innovaciones y soluciones, generando recursos financieros propios en beneficio de ellas. Se adoptó una metodología de investigación mixta, realizando un análisis documental en bases indexadas, que sustentaron las variables y aplicación de encuestas a docentes universitarios, para identificar relaciones entre capacidades y recursos de las universidades y el éxito en generación de empresas Spin-Off. Los resultados destacan la importancia de la infraestructura, los recursos y sobre todo las políticas institucionales como factores cruciales en la creación y sostenibilidad. Se observó una correlación positiva entre disponibilidad de recursos en la universidad y efectividad en la generación de estas empresas. Además, se identificaron factores como infraestructura adecuada, políticas de apoyo a la innovación, y programas de incubación como influencias positivas en el éxito. Se concluye que las capacidades y recursos de las universidades juegan un papel crucial en el proceso de transformación de incubadoras a generadoras directas de empresas Spin-Off.

La creciente integración de las tecnologías en la educación superior originó condicionantes negativos a nivel físico y emocional de las personas. El presente estudio su objetivo fue analizar el tecnoestrés en docentes de educación superior en Ecuador, con funciones académicas y administrativas, específicamente desde el manejo y uso de las nuevas tecnologías. El estudio empleó un enfoque mixto, es decir se abordó desde lo cualitativo y cuantitativo a través de la revisión de documentos relevantes y cuantitativos con la aplicación de encuestas a 381 docentes de universidades públicas en Ecuador, que permitió obtener información sobre las dimensiones del uso de tecnología. Los resultados revelan una fuerte correlación entre las altas demandas de la tecnología y el incremento del tecnoestrés entre los docentes universitarios por el procesamiento de la información, además el estrés no solo reduce su bienestar psicológico, sino que también afecta su desempeño profesional, deteriorando la calidad de la enseñanza y la eficiencia en tareas académicas y administrativas. Se concluye que el tecnoestrés está relacionado con las habilidades de los docentes en el manejo de las tecnologías asociadas con características individuales y de las estrategias utilizadas para la implementación de dichas tecnologías.