Introduction: this article analyzes the legal treatment of conflicts of interest in Ecuadorian corporate bodies and the role of corporate compliance as a mechanism for strengthening corporate governance. Objectives: a) To analyze the legal treatment of conflicts of interest in Ecuadorian corporate bodies and the role of corporate compliance as a prevention mechanism; b) to identify the limitations of the regulatory framework against conflicts of interest; c) to determine the scope of compliance as an instrument of good governance; d) to examine the relevance of commercial companies to voluntarily incorporate compliance standards aimed at their prevention and management. Methodology: based on a qualitative review of the Ecuadorian regulatory framework, the provisions applicable to the prevention of conflicts of interest are examined, especially in SMEs, as well as the civil liability that the Civil Code attributes to directors in support of their fiduciary duties. Likewise, the scope of corporate compliance as an instrument of good governance is studied and its potential contribution to transparency, organizational integrity and the protection of the social interest is assessed. Results: the results show that the civil liability of directors, together with compliance programs, codes of ethics, whistleblowing channels, compliance and abstention officers, are relevant tools to strengthen corporate management and promote a culture of compliance in Ecuadorian societies.  Conclusions: Ecuadorian law recognizes, in a general way, the duties of diligence, loyalty and good faith of directors, but lacks specific mechanisms for disclosure, abstention and control in the face of conflicts of interest, a gap that is aggravated in SMEs. Corporate compliance, through a code of ethics, compliance officer, reporting channels and declaration of conflicts, is confirmed as an ideal mechanism to operationalize these duties, provided that its incorporation follows a staggered model that distinguishes between large corporations and SMEs. General area of study: Law. Specific area of study: Corporate law. Type of article: original.

Introduction: despite the rapid expansion of artificial intelligence (AI) in educational settings, empirical evidence regarding its actual effects at the high school level within the Latin American context remains limited. Objective: to evaluate the impact of AI on the learning outcomes of students at Unidad Educative Fiscal Jorge Enrique Chávez Celi, located in Santa Rosa, El Oro, Ecuador. Methodology: a mixed-methods approach with a sequential explanatory design was employed. Academic performance during the 2025–2026 school year, which was conducted without systematic technological intervention, was compared with that of the 2026–2027 academic year, during which trained teachers integrated AI into the learning process in a guided manner. Data collection combined surveys, teacher interviews, and a comparative analysis of academic grades. Results: quantitative: Statistically significant improvements were observed in subjects such as mathematics (difference = +1.1; p < 0.001) and biology (+0.8; p < 0.01), as well as a notable increase in the frequency of AI use and perceived usefulness (p < 0.001). Qualitative: Four central categories emerged: pedagogical potential, the digital divide, the need for teacher training, and the impact on student autonomy. Conclusion: AI enhances the teaching and learning process when supported by adequate training, clear policies, and measures to reduce technological inequalities. General Area of Study: Education. Specific Area of Study: Artificial Intelligence in Education. Type of Study: Original Research Article.

Introduction. Secondary education requires strategies that articulate entrepreneurial competencies, leadership, and pedagogical use of technologies. Objective. The objective was to analyze the pretest postest changes in entrepreneurship and leadership competencies of secondary education students associated with a pedagogical strategy based on mentoring, collaborative networks, and EdTech tools. Methodology. A pre-experimental quantitative study of a particular group was conducted with 33 students aged 16 and 17 years. A 24-item Likert scale (1–5) organized into entrepreneurship, leadership, and use of digital tools/networks was applied. Results. Global internal consistency was high (αpre=.917; αpost=.868). The total score increased from M=88.24 (SD=12.79) to M=109.39 (SD=7.73); the mean difference was 21.15 points, 95% CI [15.97, 26.33], t(32)=8.32, p<.001, with a large effect size (d_z=1.45). Wilcoxon confirmed the difference (W=6, p<.001). Significant increases were also observed in entrepreneurship, leadership, and digital tools/networks. Conclusion. The findings show a large-scale pre-post change and support the formative potential of integrating accompaniment, collaboration, and digital resources. The absence of a control group, the post-test ceiling effect, and the limitations of instrumental validation restrict causal inference. General Area of Study: Education. Specific area of study: Master’s degree in educational leadership and Entrepreneurship. Type of study: Original articles.