DOI: https://doi.org/10.33262/ap.v4i1.1

Published: 2022-02-05

Internal accounting control as a fundamental factor for business administration

Business administration aims to shape organizations to achieve the proposed goals efficiently and effectively. This task represents a challenge in the face of the changes and transformations that occur today and directly influence the internal business environment. Specifically in the organizational internal control, the internal accounting control emerges as the controls designed to verify the correctness and reliability of the accounting data that offer an adequate record and summary of the authorized financial operations. To analyze the relevance of internal accounting control in business administration, documentary-bibliographic research was carried out, in which documentary sources were interpreted and analyzed. From this analysis it is concluded that the lack of internal accounting control is a fact that affects most companies due to the lack of knowledge that officials and workers have and the need to produce and sell company goods or services. However, internal accounting control allows the information on profits and losses to remain updated, duly systematized and accessible at any time to generate reports and carry out the respective analyzes to draw conclusions and make relevant decisions, which is why it is essential in the administration control by means of an internal accounting manual, monthly accounting records and an administrative accounting computer system as well as compliance with the control elements to apply corrective measures in the event of possible deviations from the organizational objectives and goals.

Pedro Alexander Avilés Almeida, Francisco Javier Rodas Hidalgo, Carolina Jennifer Molina Villacís

42-55

Six Sigma as a management model technique

Today, companies seek to optimize their processes, in order to reduce losses, both in raw materials and financially, as well as, for the improvement and optimization of services, for this they seek to apply management techniques and tools of quality that allow you to know, in which of the processes that are carried out are presenting the main failures or errors. In the market there is a diversity of these techniques, so that organizations can choose those that best suit or adapt to their particular needs. One of these techniques is Six Sigma, it is a tool that is currently being applied by many companies, in view of the good results it has generated in those that have already done so. This technique allows to determine the causes that originate the errors, as well as defects and / or delays in each of the processes that need to be evaluated, through the application of five phases: Define, Measure, Analyze, Improve and Control. Finally, as a conclusion, it is mentioned that this technique will allow to measure if the products or services offered are of high quality and satisfy the needs of the client, its use is necessary if organizations seek to evaluate and improve their processes, since it allows the reduction of complexity in product and process designs.

Ubaldo Olmedo Saldarriaga Coronel, Cecilia Teresita de Jesús Carbajal Llauce

94-108

Internal control in the physical verification of stocks and long-lived assets of the Government Provincial de Manabí, year 2020

Internal control has become a tool for improvement throughout institutional history, since it is conceived as the adoption of policies and procedures that regulate the flow of activities in this case related to inventory and long-lived assets, no in-depth research has been found on internal control related to the physical verification of inventories and long-lived assets designed by the institutions, thus complying with the General Regulations. The objective was to analyze internal control in the management of physical verification of inventories and long-lived assets in the Provincial Government of Manabí. The research was mixed, non-experimental, transactional and descriptive, based on the deductive method. The results showed that the personnel in charge of inventories are unaware of the physical verification procedures in accordance with the Internal Control Standards. Physical verification of inventories is performed periodically and of long-lived assets every year. There is organized information with stock details, which facilitates real-time visualization.  Based on the results, the inventory management procedure was designed, which has improved the flow of activities, defining the guidelines that are applicable. The officers involved in each of the activities were made responsible in accordance with the Internal Control Standards. It also contributed to the continuous improvement in the management of the physical verification of long-lived assets and inventions. It is concluded that internal control favors the management of inventories and long-lived assets with procedures for a clear perception of effectiveness, suitability and compliance of operations.

Yandry Rodolfo Reyna Delgado, María Fernanda Mendoza Saltos

109-132

Social responsibility as a determining factor in the prestige and recognition of companies

The objective of this research is based on evaluating social responsibility as a determining factor in the prestige and recognition of companies. The applied methodology is based on a bibliographic design of a documentary type. The good prestige and recognition of companies in the market and society is due to various factors, and one of them is social responsibility, where good intentions and ethical, honest, transparent and sincere actions are reflected. companies both with the environment, their workers and society and through these achieve goals that help them achieve benefits and greater competitiveness and profitability. In conclusion, it can be mentioned that corporate social responsibility is much more than just exercising philanthropic actions, they are complex processes that require skills and good business strategies to achieve the objectives set. This allows the company and all those who make up its structure to understand the importance of being socially responsible, not only for the benefit of the company but also in a personal professional way and benefiting the surrounding communities, it also allows companies to reduce their costs., which can generate a better quality of life for both the company and employees.

Halder Yandry Loor Zambrano, Martha Lissette Zambrano Moreira, Danilo Renato Valle Arellano

176-187

How to generate quality teaching management in public universities?

The general objective is to analyze the importance of how to generate a quality of teaching management that allows for professionals capable of solving current problems with their own awareness and generating sustainable development for the world. The methodology to be used in this research is a documentary-type bibliographic design. Educational management and educational quality seek to develop new ways of generating strategies that foster skills and knowledge, through the application and guidance of international standards that help guide the right path for a productive education. The foregoing is not fulfilled if the teaching management does not have the necessary protagonist for such changes. Teaching management must plan and control the activities, strategies and methods that allow quality education. Harmonizing the strategies with the sustainable changes necessary for society and with the fulfillment of the new techno-pedagogical strategies are the bases to be able to create leaders who are capable of offering suitable climates for each type of environment. All of the above allows teaching management to have meaning in modern times, in the development of knowledge and in the training of professionals according to the needs of the productive sector and society.

Arturo Francisco Ordoñez Peña, Jimy Humpiri Núñez, Raúl Andrés Villao Vera

188-207

Technology, a good ally for times of pandemic

This study aimed to describe how technology has become an ally in times of pandemic for students of the Literature career of the Faculty of Philosophy, Letters and Education Sciences. For this, a quantitative, descriptive, exploratory, field design, non-experimental, cross-sectional study was methodologically developed. The population was 120 students enrolled in the literature career of the Faculty of Philosophy, Letters and Educational Sciences, University of Guayaquil. As a data collection technique, the survey was used, through the application of a questionnaire, applied through Google Forms, with 17 propositions of closed answers, distributed in two dimensions: types of technological tools and use of technology, these constituted by five subdimensions. As results, for access to information, there is a tendency towards the extensive use of Laptops or PCs, Tablets and smartphones; for connectivity and coordination of tasks, there is evidence of a trend towards extensive use of the internet and wi-fi; however, they make medium use of Bluetooth; For expository technologies, it is evident that most of the ex-students prefer to use Power Point to Prezi; For Technological Platforms, it is evident that most of the students prefer to use Moodle, Zoom and Google Meet a lot; Among the applications, it is evident that the majority make a lot of use of: YouTube, WhatsApp and Telegram; and finally the majority of the apprentices, 85.8% thought that the benefits of using technology are many. In conclusion, technology has been a good ally in times of pandemic

María Alejandrina Nivela Cornejo, Segundo Vicente Echeverría Desiderio, Carlota Alexandra Tenesaca Morales

208-233

Citizen participation in the participatory budget process in the municipal management of Canchaque-Huancabamba

The general objective of the study is to design a plan with citizen participation to guide the participatory budget in the management of the municipality of Canchaque - Huancabamba. A basic, non-experimental descriptive methodology was applied. The results obtained allowed us to conclude that from the analysis and relationship of both variables, the need to establish a set of strategies such as monitoring public works projects, organizing regular meetings, designing regulations, creating a communication channel was established. mobile communication, a work plan, apply audits and the creation of monitoring committees. For it. A set of means of verification is proposed, such as the minutes of meetings, audiovisual recording, audit reports, municipal resolutions and monitoring reports. In the same way, a schedule is proposed according to the approach of the strategies of the plan, which range from one, two months, for one month, every two months and for an entire period of municipal government. Finally, it is established which resources must be taken into account, among them the minute books, the attendance record, the verification sheets, the audit book and the registration sheets.

Fidel Antonio Ramírez Vidarte, Cecilia Teresita de Jesús Carbajal Llauce , Juan José Jacinto Chunga

223-254

Autonomy of the will and rule of law: freedom or administrative submission before the law

Latin America has experienced various social legal episodes that have served as a precedent for their societies to be forged according to the institutional framework that each country has imposed, and that in most cases recognize the people as its maximum exponent with sovereign power, worthy of freedom and democracy. The general objective of this research is to analyze whether the autonomy of the will and the rule of law is part of freedom or an administrative submission to the law, the methodology used is bibliographic design and documentary type. The autonomy of the will and the rule of law are relevant aspects of politics and society, where it has been forgotten, despite the fact that constitutionally it is intended to affirm that they are the rights of a democratic people. However, its concepts have changed over time, at convenience and individual interests. In conclusion, it is mentioned that the autonomy of the legal will in the new normality and before, was already recognized as a small range of general legal action, which revolves around the thought and the free choice of the individual as a social actor. In this sense, the citizen must adapt to the legal order of local law that is granted to him, and this will depend largely on the type of president that the country has. Therefore, it can be expressed that the autonomy of the will and the rule of law, despite being signs of democracy and freedom, will always be subject to rigorous norms and laws to which the people will always be subject, as a result of the power that the established law has. in each of the countries where they live.

José Luis Vásconez Fuentes

267-278

Modernization of the administration through empowerment, is it possible in public institutions?

Today, organizations have to adapt to modernization, adapting to the changes that derive from it, for this, they must be in constant renewal and internal structural changes, in order to adapt to the new trends that are being born. One of these most used trends is the Empowerment administrative tool implemented by many organizations, mainly private ones. The objective of this research is based on evaluating whether empowerment as part of the modernization of the administration is possible to be implemented in public institutions. The applied methodology has a bibliographic design of a documentary type. As a conclusion, it is mentioned that the transformation of the administration is necessary to achieve the goals, effectiveness, and efficiency of the organizations, taking into account the changes caused by modernization, both in technologies and processes. Each organization is responsible for assuming the changes it deems pertinent to achieve its objectives and goals. However, empowerment is a very effective tool, since it causes workers to be involved with all processes within organizations, one of the most prominent being participation in decision-making, which translates into a greater sense of belonging to their work and therefore to the organization.

Samuel Alberto Pazmiño Linares, Sandra Monserrate Vélez Vélez

Downsizing as a strategy for business reorganization: is it feasible in the post-COVID-19 pandemic era?

The general objective of this research is based on analyzing downsizing as a strategy for business reorganization and verifying its feasibility in the post-pandemic. The applied methodology is of a bibliographic design of a documentary type. Downsizing, despite not being highly appreciated, especially at present because it is facing the consequences of the COVID-19 pandemic, allows us to face these external situations of change due to the economic, political and social restrictions imposed by the countries, as well as also being able to remain active in the market despite the difficulties caused by the decrease in productive activities; In the same way, the managers, by knowing better and understanding the advantages that it has, it can be achieved that the people involved improve their points of view and accept that the applied organizational changes are made not only to achieve the goals, but also to achieve satisfaction. work among employees, minimizing work stress, and increasing productivity levels. Likewise, downsizing has made it possible to facilitate the management of work areas where complex processes existed and which, as a result of the pandemic, had to reduce their operations, therefore, by reducing the use of resources to optimize these processes, activities that allow the proper management of operations and increase profitability that has been so affected by the presence of the Coronavirus.

Albert Joao Nieto Pacheco, Ronny Pedro Carriel Sevillano

372-381

Influence of emotional intelligence in the work environment

Emotional Intelligence is defined as the ability that people have to be able to understand and comprehend their own feelings as well as those of others, to be able to motivate themselves and manage their own emotions taking into consideration how these can affect others. The general objective of this research is based on analyzing the influence of emotional intelligence on the work environment. Likewise, a methodology based on a documentary-type bibliographic design is used that will allow to know in greater depth. In conclusion, it can be mentioned that EI is necessary in organizations, and especially in workers, since this facilitates relationships between them, they transmit knowledge and skills that can serve their colleagues, and in turn be used to achieve organizational success, fulfilling goals and objectives set within the organization. It is important to be clear that having people in organizations with emotional intelligence increases productivity, since there are creative people, with skills and controlled emotions, giving way to a work environment that generates teamwork aimed at success. It is necessary for workers in their organizations to feel that their needs are covered from the most basic to those of the highest hierarchy, as this allows them to feel an adequate, stable state of mind, without work stress and in case there are greater demands within their areas of work are able to control these emotional pressures avoiding possible pathologies that harm their quality of life, their work and personal environment.

Evelyn Jahaira Aragundi Castro, Carlos Jimmy Piloso Rodríguez

499-513