This paper examines the effects of public infrastructure spending across Ecuadorian cantons on adequate employment and the multidimensional poverty rate over the period 2008–2022, assessing whether such spending operated as a mechanism of convergence. The analysis is grounded in the hypothesis that infrastructure investment yields stronger effects in cantons characterized by lower initial levels of development. The coefficient of primary interest, associated with the interaction between low initial development and infrastructure expenditure, takes a value of −0.9542, which theoretically indicates a substantially larger impact on outcome variables in lagging cantons. This pattern is consistent with convergence theory and with the notion of investment spillovers, often described as a trickle-down process of development. Nevertheless, the estimated effect is marginally significant at the 10% level. In light of these results, the discussion revisits the convergence hypothesis by emphasizing the role of endogenous and institutional factors in shaping inclusive development across Ecuadorian cantons. The discussion underscores the importance of public expenditure quality in Latin America (LATAM) as a critical factor impacting the region’s economic growth, social equity, and overall development.

The objective of this investigation was to demonstrate that the company Insumos Profesionales Cía. Ltda. Montero was able to reduce the financial and tax impact of the application of the International Financial Reporting Standard (IFRS) 16 Leases, through the implementation of the IFRS for SMEs section 20, under the threshold of resolution No. SCVS-INC- DNCDN- 2019-0009 issued by the Superintendence of Securities and Insurance Companies (SCVS). For this, the theories of several authors related to the object of study were considered, a descriptive documentary investigation was applied, with a qualitative approach, as a data collection tool a formal interview was obtained and analysis of the lease files, the state of results and the statement of financial position for the periods 2018 and 2019, then the calculations of the financial ratios were made. As a result of the application of the information collection instruments, weaknesses in the entity's internal controls and unfavorable effects were evidenced such as: increases in financial ratios, increase in municipal tax 1.5x1000 and increase in current and deferred income taxes; the same ones that were reversed with the application of section 20 of the IFRS for SMEs, which is evidenced in the calculation tables.

La transformación digital representa un reto constante para las instituciones académicas, especialmente en la formación contable, donde las universidades cumplen un rol esencial en la enseñanza de conocimientos técnicos para la aplicación innovadora de la normativa contable. Este proceso se complementa con el uso ético de herramientas digitales que contribuyen al desarrollo económico, social y sostenible de las organizaciones, fortaleciendo estrategias emprendedoras y nuevos modelos de negocio. La articulación entre normativa internacional, prácticas organizacionales y responsabilidad social incide en la calidad de la información financiera y en la toma de decisiones empresariales en entornos competitivos. En este contexto, la integración de tecnología en la educación emprendedora permite la simulación de escenarios reales mediante inteligencia artificial y otras herramientas digitales, promoviendo competencias que responden a las demandas de la economía digital. El presente estudio tiene como objetivo analizar los beneficios de la aplicación de normas contables y herramientas digitales en la educación emprendedora. La investigación adoptó un enfoque exploratorio, descriptivo y correlacional, aplicando una encuesta a 430 estudiantes de Contabilidad y Auditoría de la Universidad Técnica del Norte. Los resultados evidencian que el 79% de los participantes reconoce la relevancia de las normas contables y el uso de inteligencia artificial en su formación profesional. Se concluye que la integración de normativa contable y herramientas digitales fortalece el proceso de enseñanza-aprendizaje fomenta la participación activa del alumnado y contribuye al desarrollo sostenible en el ámbito empresarial.Palabras clave: educación, empresa, herramientas digitales, normas contables ABSTRACTDigital transformation represents a constant challenge for academic institutions, especially in accounting education, where universities play an essential role in teaching technical knowledge for the innovative application of accounting standards. This process is complemented by the ethical use of digital tools that contribute to the economic, social, and sustainable development of organizations, strengthening entrepreneurial strategies and new business models. The articulation between international standards, organizational practices, and social responsibility influences the quality of financial information and business decision-making in competitive environments. In this context, the integration of technology in entrepreneurial education enables the simulation of real scenarios through artificial intelligence and other digital tools, promoting competencies that respond to the demands of the digital economy. The present study aims to analyze the benefits of applying accounting standards and digital tools in entrepreneurial education. The research adopted an exploratory, descriptive, and correlational approach, applying a survey to 430 Accounting and Auditing students at the Universidad Técnica del Norte. The results show that 79% of participants recognize the relevance of accounting standards and the use of artificial intelligence in their professional training. It is concluded that the integration of accounting standards and digital tools strengthens the teaching-learning process, encourages activestudent participation, and contributes to sustainable development in the business field.Keywords: accounting standards, digital tools, education, business