Template-Type: ReDIF-Article 1.0 Author-Name: Bacilio Segundo Pomaina Pilamunga Author-Name-First: Bacilio Segundo Author-Name-Last: Pomaina Pilamunga Author-Name: Víctor Raúl Chucho Cuvi Author-Name-First: Víctor Raúl Author-Name-Last: Chucho Cuvi Author-Name: Deisy Valeria Quevedo Amay Author-Name-First: Deisy Valeria Author-Name-Last: Quevedo Amay Author-Name: Esteban Xavier Contreras Peñaherrera Author-Name-First: Esteban Xavier Author-Name-Last: Contreras Peñaherrera Title: Cost-benefit analysis of indigenous music as a strategy for sustainable tourism development in Andean communities in Ecuador Abstract: Introduction: Indigenous music in Ecuador's Andean communities represents a valuable cultural heritage with the potential to promote sustainable tourism. Its integration into tourist routes can generate economic benefits and strengthen local cultural identity. Objective: To evaluate the relationship between the cost-benefit analysis (CBA) of indigenous music and its cultural and economic impact on Andean communities in Ecuador within the context of sustainable tourism development, considering financial variables. Method: A mixed-methods study with a concurrent design was conducted. The qualitative phase consisted of ethnographic research in the parish of Sicalpa, Colta canton, with participant observation, 700 sound recordings, and 20 audiovisual recordings. The quantitative phase used a cost-benefit analysis (CBA) and contingent valuation to estimate the economic value of musical heritage and tourists' willingness to pay. Indicators such as Net Present Value (NPV) and Internal Rate of Return (IRR) were calculated to assess the financial viability of musical tourism routes. Results: Indigenous music has significant economic value, with tourists willing to pay a high price for authentic experiences. The CBA projects a positive NPV of $150,000 USD over 5 years and an IRR of 18%, exceeding the social discount rate. Direct economic benefits (employment, income) and indirect benefits (strengthening of cultural identity, social cohesion) were identified. Conclusion: Indigenous music is a cost-effective strategy for sustainable tourism development in the Ecuadorian Andes, generating positive economic and social returns. The implementation of public policies that support community management and the creation of tourism products based on musical heritage is recommended. Journal: Management (Montevideo) Pages: 331 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025331 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:331:id:1062486agma2025331 Template-Type: ReDIF-Article 1.0 Author-Name: Wenqi Zhang Author-Name-First: Wenqi Author-Name-Last: Zhang Title: An Exploration of the Influencing Factors of Virtual Influencers on Consumers' Purchase Intentions Abstract: Introduction: In the developing landscape of digital marketing, virtual influencers’ (VIs) computer-generated features powered by artificial intelligence (AI) are reshaping the way brands connect with consumers. As these digital personas gain traction on social media platforms, their potential to influence consumer behavior, particularly purchase intention (PI), is becoming increasingly relevant. Despite their growing popularity, there remains limited empirical research on the factors that drive consumer responses to VIs. Objective: This research explores the key attributes of Vis such as credibility, informative value (IV), human-likeness (HL), attractiveness, and entertainment value that influence consumer engagement (CE), and PI. Method: Using a structured questionnaire, data were collected from 523 social media users who had prior exposure to VIs. The data was examined using a structural equation model (SEM) and statistical methods, including Reliability analysis, Descriptive statistics, and Confirmatory Factor Analysis (CFA). Result: The results from the SEM revealed that perceived credibility (PC) (β = 0.41, p< 0.001) had the strongest positive impact on CE, which significantly influenced PI. IV and HL also positively contributed to engagement. While attractiveness and entertainment value (A&EV) significantly affected consumer engagement, they had no direct effect on PI. Conclusion: This research enriches AI-driven influencer marketing literature by providing theoretical insights and actionable implications, guiding brands toward evidence-based strategies. It establishes a foundation for leveraging VIs more effectively in modern, data-informed marketing and CE campaigns. Journal: Management (Montevideo) Pages: 327 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025327 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:327:id:1062486agma2025327 Template-Type: ReDIF-Article 1.0 Author-Name: Jiang Qiy Author-Name-First: Jiang Author-Name-Last: Qiy Title: Assessing the Impact of Live-streaming Duration and Frequency on Customer Stickiness in E-Commerce Platforms Abstract: Introduction: This study investigates the impact of live-streaming duration and frequency on customer stickiness in Malaysian e-commerce platforms, emphasizing the mediating role of perceived value. With live streaming becoming a popular marketing tool, understanding its influence on customer engagement and loyalty is crucial for e-commerce businesses aiming to strengthen customer retention. Methods: A quantitative research approach was employed, utilizing a structured online survey distributed to Malaysian consumers who engaged in live-streaming shopping events on platforms like Shopee and Lazada. A total of 500 valid responses were collected for structural equation modeling (SEM) analysis. Results: The findings reveal that live-streaming frequency has a stronger influence on perceived value and customer stickiness than its duration. Frequent live-streaming sessions enhance customer engagement, foster emotional connections, and increase perceived value, which in turn boosts loyalty and repeat purchases. Duration had a less significant impact on customer stickiness. Perceived value mediated the relationship between live-streaming frequency and customer stickiness. Conclusions: This research highlights the importance of frequent, interactive live-streaming sessions for increasing customer loyalty in e-commerce. Perceived value plays a central role in converting frequent interactions into long-term engagement. E-commerce platforms should focus on increasing live-streaming frequency and enhancing content interactivity to improve customer retention and foster sustained business growth. These insights offer practical guidance for e-commerce operators seeking to optimize their live-streaming strategies. Journal: Management (Montevideo) Pages: 320 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025320 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:320:id:1062486agma2025320 Template-Type: ReDIF-Article 1.0 Author-Name: Berchmans Author-Name: Vasanthi Author Author-Name: Justin John Stephen Author-Name-First: Justin John Author-Name-Last: Stephen Title: Temporal Dynamics of BRIC-A and US Stock Indices: Pre-, During-, and Post-Pandemic Analysis Abstract: Introduction: Global financial markets exhibit varying degrees of interdependence, which can shift during systemic disruptions such as the COVID-19 pandemic. Understanding these dynamics is crucial for investors, policymakers, and risk managers. Objectives: To examine the evolving interdependence between the US stock market and BRIC-A stock markets (Brazil, Russia, India, China, and South Africa) across three distinct periods: pre-pandemic, pandemic, and post-pandemic. Methods: The Johansen cointegration framework was used to test for the presence and stability of long-run relationships, and the Granger causality test identified short-run directional linkages among the markets during the three phases. Results: The analysis revealed that the long-run equilibrium between the US and Indian markets remained stable throughout, while structural shifts were observed in the relationships with China and Russia, indicating heterogeneous market responses to systemic shocks. In the short run, bidirectional linkages between the US and all BRIC-A markets existed before the pandemic; however, post-pandemic, these persisted only with India’s BSE and China’s SSE indices. Conclusions: Global crises can recalibrate financial market integration, reducing linkages among major markets and reshaping interdependencies. These findings have significant implications for portfolio diversification strategies, contagion risk management, and international policy coordination during periods of systemic disruption. Journal: Management (Montevideo) Pages: 315 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025315 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:315:id:1062486agma2025315 Template-Type: ReDIF-Article 1.0 Author-Name: Lelo Sintani Author-Name-First: Lelo Author-Name-Last: Sintani Author-Name: Ina Karuehni Author-Name-First: Ina Author-Name-Last: Karuehni Author-Name: Feridawati Title: The Effect of Candidate Branding and Election Socio-Economics On Voter Loyalty In Regional Elections In Palangka Raya City With Candidate Image as an Intervening Variable Abstract: Introduction: This study aims to analyse and explain the influence of candidate branding and voters’ socio-economic conditions on voter loyalty in the regional head elections (Pemilukada) in Palangka Raya City, with candidate image serving as an intervening variable. Methods: Using a quantitative approach, this research employed a survey method involving 400 respondents proportionally selected from various sub-districts in Palangka Raya. Data were gathered through structured questionnaires and analysed using Structural Equation Modeling (SEM) to assess both direct and indirect relationships among variables. Results: The results show that candidate branding has a positive and significant effect on candidate image, and that candidate image significantly mediates the influence of branding on voter loyalty. Additionally, voters’ socio-economic conditions also impact candidate image, with their influence on voter loyalty becoming stronger when mediated by candidate image. Conclusions: These findings suggest that efforts to foster voter loyalty should prioritize building an authentic, credible, and community-relevant candidate image, taking into account the local socio-economic context. Theoretically, this study supports approaches in political communication and voter perception theory. Practically, it offers strategic guidance for candidate success teams in designing effective branding and campaign communication strategies based on socio-economic voter segmentation. Journal: Management (Montevideo) Pages: 300 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025300 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:300:id:1062486agma2025300 Template-Type: ReDIF-Article 1.0 Author-Name: Sherwin Santos Author-Name-First: Sherwin Author-Name-Last: Santos Author-Name: Gaudencio Gallardo, Jr. Author-Name-First: Gaudencio Author-Name-Last: Gallardo, Jr. Author-Name: Matilde Melicent Santos-Recto Author-Name-First: Matilde Melicent Author-Name-Last: Santos-Recto Title: Modeling the Determinants of Success for Accountants: Evidence from a Public University in the Philippines Abstract: The Central Luzon State University Accountancy program has long been considered as one of the most in-demand courses and despite the meager number of its licensure examination takers, there were a lot of passers with one placing at number 10 in the National List of Top Ten Passers. The various aspects surrounding the students' examination-taking circumstances served as a matter of interest among the researchers in order to improve academic and institutional performance. A Likert questionnaire was designed and pre-rested to collect data which was used in qualitative and quantitative correlational analysis. The factors that have an impact on the success of licensure examination takers were the reviewer in the formal review school, family income, faculty from the institution, and the year of graduation. Correlation analysis inferred that the examination ratings are associated with the review school variables like subjects offered, scope of review, and review materials, and the requirements and activities provided by faculty members. Among the school factors, it was determined that assignments with relevance and requirements that receive feedback were important for a good examination rating. A Model of Success Determinants was formulated from the results to be used as guide for future college review programs. Journal: Management (Montevideo) Pages: 297 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025297 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:297:id:1062486agma2025297 Template-Type: ReDIF-Article 1.0 Author-Name: Nur Wahyuni Author-Name-First: Nur Author-Name-Last: Wahyuni Author-Name: Putu Sudira Author-Name-First: Putu Author-Name-Last: Sudira Author-Name: Kokom Komariyah Author-Name-First: Kokom Author-Name-Last: Komariyah Author-Name: Muhammad Nurtanto Author-Name-First: Muhammad Author-Name-Last: Nurtanto Author-Name: Jasiah Author-Name-Last: Jasiah Title: Improving village tourism marketing through the implementation of smart digital platforms: An Applied study in Indonesia Abstract: Introduction: Village tourism has the potential to enhance the local economy, preserve cultural heritage, and ensure sustainability. However, several tourism villages in Indonesia suffer from a lack of visibility, poor marketing strategies, and Low digital presence. Hence, this study aimed to design an innovative, website-based digital tourism village platform to promote marketing, facilitate visitor access, and empower local communities. Method: Based on the ADDIE model (Analyze, Design, Develop, Implement, and Evaluate), this study adopted a research and development approach that involved validation from tourism and digital specialists. Eight administrators and 48 users participated in the platform testing. Key variables included platform feasibility, which was assessed in terms of functionality, usability, reliability, maintainability, user satisfaction, and data analytics, all of which were described quantitatively alongside the ISO 9126 standards. Result: validation by experts confirmed that the platform was categorised as “very feasible” in terms of effectiveness, usability, and overall maintenance. User responses rated the platform “very good” on all metrics, including ease of use, design, and the relevance of visualisation context. Despite some concerns regarding rural infrastructural limitations, the platform enhanced marketing, facilitated interactions, and streamlined visitor experience customisation. Conclusion: The smart digital platform successfully overcame barriers in marketing village tourism by providing culturally relevant, engaging, and easy-to-use features. It enhances local brand equity, expands market reach, and fosters sustainable tourism. For other uses, there is a need to constantly tailor infrastructure, the level of digitisation, and socio-economic conditions. This aids in the holistic development of tourism by advancing technology-based community self-reliance. Journal: Management (Montevideo) Pages: 295 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025295 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:295:id:1062486agma2025295 Template-Type: ReDIF-Article 1.0 Author-Name: Alok John Author-Name-First: Alok Author-Name-Last: John Author-Name: Manish Tiwari Author-Name-First: Manish Author-Name-Last: Tiwari Title: Strategic Assessment of ESG and CSR Attitudes on Human Resource Performance Abstract: Introduction: Corporate Social Responsibility (CSR) and sustainability have significantly reshaped the fields of finance and accounting, steering the movement toward sustainable finance embraced by institutional investors and individual stakeholders who prioritize strong environmental, social, and governance (ESG) practices. Objective: The objective of this study is to explore the connection between ESG performance and financial outcomes, specifically examining how a firm's CSR orientation influences this relationship. Companies are increasingly facing expectations from stakeholders to act responsibly towards society and the environment, making ESG performance substantially important. Method: The study utilized a Kaggle dataset, analyzing ESG and financial metrics from 1,000 global firms across nine industries and seven regions, covering the period from 2015 to 2025. It employed advanced statistical methods, including regression frameworks and a novel multi-level analytical approach, to identify patterns and account for industry-specific dynamics. Result: The research found a generally positive association between ESG scores and CSR performance, though this relationship exhibits considerable variability depending on specific ESG components and industry contexts. Conclusion: This study reinforces the increasing importance of ESG practices in influencing CSR performance and meeting stakeholder expectations. It provides valuable insights for practitioners and researchers by highlighting the central role of the environmental dimension of ESG, the varying impacts across industries, and the influence of methodological choices on observed relationships. Journal: Management (Montevideo) Pages: 288 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025288 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:288:id:1062486agma2025288 Template-Type: ReDIF-Article 1.0 Author-Name: Pudjiono Author-Name: Mutamimah Author-Name: Bedjo Santoso Author-Name-First: Bedjo Author-Name-Last: Santoso Author-Name: Widodo Title: Trustworthy Financial Responsibility Towards Quality Financial Performance Abstract: Quality financial performance is vital, reflecting an organization’s financial health and fund utilization efficiency. While corporate governance principles enhance financial outcomes, they remain focused on material benefits and stakeholder obligations, overlooking human relationships and divine accountability as part of worship toward Allah SWT. This study introduces Islamic Corporate Governance, emphasizing amanah financial responsibility to address these gaps. Adopting an explanatory research approach, it investigates the roles of Islamic Financial Literacy, Amanah Codes of Conduct, Amanah Open Access, Amanah Value-Sensitive Design, and their impacts on Quality Financial Performance. Data were collected from 35 Heads of Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah in Central Java via questionnaires and Google Forms and analyzed using SEM mediation techniques. Results reveal significant positive relationships among Islamic Financial Literacy, Amanah principles, and Quality Financial Performance, offering a novel conceptual framework to enhance accountability and financial health within an Islamic governance perspective. Journal: Management (Montevideo) Pages: 290 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025290 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:290:id:1062486agma2025290 Template-Type: ReDIF-Article 1.0 Author-Name: Long Dai Khuc Author-Name-First: Long Author-Name-Last: Dai Khuc Author-Name: Thanh Van Ta Author-Name-First: Thanh Author-Name-Last: Van Ta Author-Name: Thu Bui Thi Author-Name-First: Thu Author-Name-Last: Bui Thi Title: A study on the impact of corporate social responsibility on customer loyalty among young consumers in ho chi minh city: A case study of the smartphone industry Abstract: This study examines the influence of corporate social responsibility (CSR) on customer loyalty among young consumers aged 18–35 in Ho Chi Minh City, Vietnam, within the context of the smartphone industry. The research aims to elucidate the direct and indirect effects of CSR on loyalty through the mediating roles of brand trust and brand satisfaction. A survey of 250 respondents was conducted using a structured questionnaire, with data analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM). Results indicate that CSR exerts a significant direct effect on customer loyalty (β = 0.585, p < 0.001) and indirectly through brand satisfaction (β = 0.164, p = 0.012). CSR also positively impacts brand trust (β = 0.555, p < 0.001) and brand satisfaction (β = 0.448, p < 0.001); however, brand trust does not directly influence loyalty (β = -0.094, p = 0.169). These findings highlight CSR’s pivotal role in fostering loyalty, particularly via satisfaction, among young consumers in an emerging market. Managerial implications suggest that smartphone firms should prioritize ethical and transparent CSR practices, such as environmental sustainability and community engagement, to enhance customer retention and competitive advantage. This study contributes to the literature by providing robust empirical evidence on the CSR–loyalty relationship in Vietnam’s technology sector, offering strategic insights for sustainable business practices. Journal: Management (Montevideo) Pages: 281 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025281 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:281:id:1062486agma2025281 Template-Type: ReDIF-Article 1.0 Author-Name: Toria Gladys Orcid Author-Name-First: Toria Gladys Author-Name-Last: Orcid Author-Name: Okolie Augustine Oke Author-Name-First: Okolie Augustine Author-Name-Last: Oke Author-Name: Ebiaghan Frank Orits Author-Name-First: Ebiaghan Frank Author-Name-Last: Orits Title: Effects of Liquidity, Leverage, and Profitability on Financial Distress among Industrial Goods Firms in Nigeria Abstract: Introduction: There are limited empirical studies that can be found on liquidity, leverage and profitability as indicators of financial distress in the industrial goods sector of Nigeria. Objective: This study examines the determinants of financial distress among industrial goods firms listed on the Nigerian Exchange Group using liquidities, leverage and profitability. Methods: The study employed a fixed effect panel regression model using panel data of 11 purposively selected firms in a ten year period (2015- 2024) with Altman Z score as a proxy for financial distress. Results: The findings indicated a negative, but statistically insignificant, effect of liquidity on financial distress suggesting that short term solvency does not fully predict financial distress in the sector. It was found that debt leverage had a considerable negative effect, meaning that managed debt can decrease the chances of financial distress. On profitability, return on equity was also highly correlated with an inverse relationship with financial distress. The model of financial distress proved very robust since the explained percentage of the variation in financial distress was 72.3%. Conclusion: It concludes that firm managers should give more importance to the strategies that yield profitability like cost control, revenue maximization, and optimum use of capital by maintaining the optimum debt structure so as to reduce the risk of financial solvency. Journal: Management (Montevideo) Pages: 279 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025279 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:279:id:1062486agma2025279 Template-Type: ReDIF-Article 1.0 Author-Name: Richmayati Author-Name: Tubagus Ismail Author-Name: Rudi Zulfikar Author-Name-First: Rudi Author-Name-Last: Zulfikar Author-Name: Iis Ismawati Author-Name-First: Iis Author-Name-Last: Ismawati Title: Intellectual Capital As A Driver Of Corporate Social Responsibility: A Mediation Analysis Of Corporate Financial Factors Abstract: Introduction: Transparency and accountability are key pillars in building corporate social legitimacy amid rising stakeholder expectations. Corporate social responsibility (CSR) disclosure is an important means of demonstrating a company's commitment to sustainability, but internal determinants that influence this practice still show varying results. Objective: This study aims to analyse the influence of leverage, profitability, liquidity, and company size on CSR disclosure, as well as to evaluate the moderating role of intellectual capital in strengthening these relationships. Method: This study employs a quantitative approach using panel data regression based on a fixed-effects model. The sample consists of 16 companies that have been consistently listed on the Jakarta Islamic Index (JII) during the period 2019–2023. Results: The analysis results indicate that leverage and liquidity have a significant negative effect on CSR disclosure, while company size has a significant positive effect. Profitability, measured by both ROA and ROE, does not show a significant effect. Intellectual capital is found to moderate the effects of leverage, liquidity, and company size on CSR, but does not moderate the relationship between profitability and CSR. Conclusion: These findings highlight the strategic role of intellectual capital in enhancing the effectiveness of CSR disclosure, particularly for companies facing pressure from financial structures or high public expectations. This study reinforces the theoretical understanding of agency, stakeholder, and legitimacy frameworks in the context of corporate social disclosure. Journal: Management (Montevideo) Pages: 275 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025275 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:275:id:1062486agma2025275 Template-Type: ReDIF-Article 1.0 Author-Name: Fengwen Wang Author-Name-First: Fengwen Author-Name-Last: Wang Title: Dual Drivers of Institutional Pressure and Socio-Psychological Expectations: A Multilevel Analysis of CSR Practices in Emerging Markets Abstract: Corporate Social Responsibility (CSR) has gained increasing relevance in emerging markets, driven by globalization, stakeholder expectations, and evolving regulatory frameworks. Firms are expected to balance profit-making with broader social and environmental commitments. CSR adoption is inconsistent across firms, often influenced by external institutional demands and internal socio-psychological dynamics, and there is limited understanding of how these drivers shape CSR behaviors in a transitional economic environment. This research investigates the combined influence of institutional pressures and socio-psychological expectations on CSR engagement through a multilevel lens. Data were collected from 312 companies across emerging markets using a structured questionnaire capturing key institutional factors, regulatory pressure, normative pressure, and cognitive pressure, along with core socio-psychological constructs, including leadership commitment, organizational values, and employee CSR expectations. Confirmatory Factor Analysis (CFA) and reliability testing (Cronbach’s alpha > 0.80) ensured the validity and internal consistency of the constructs. The relationships were analyzed using Structural Equation Modeling (SEM) and path analysis to identify both direct and mediated effects. The SEM model demonstrated the most important factors in increasing CSR are RP (β = 0,32, p < 0,05), LC (β = 0,29, p < 0,05), and ECE (β = 0,30, p < 0,05). Findings reveal that institutional pressures significantly influence CSR adoption, but their effect is enhanced or diminished based on the strength of internal socio-psychological alignment. This research provides a nuanced understanding of CSR drivers in emerging markets, highlighting the interplay between external forces and internal motivations. It provides valuable insights for corporate strategists and policymakers aiming to foster sustainable, values-driven business practices in developing economies. Journal: Management (Montevideo) Pages: 273 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025273 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:273:id:1062486agma2025273 Template-Type: ReDIF-Article 1.0 Author-Name: Qin Shuheng Author-Name-First: Qin Author-Name-Last: Shuheng Title: ESG Information Disclosure and Path Selection of New Energy Enterprises in the Context of Digital Economy Abstract: In the context of accelerating global digital transformation, Environmental, Social, and Governance (ESG) information disclosure has become a crucial measure of transparency, sustainability, and corporate responsibility. However, new energy enterprises often face challenges such as inconsistent disclosure standards, technological limitations, and a lack of strategic direction, especially when adapting to the evolving digital economy. This research aims to evaluate the current state of ESG information disclosure among new energy enterprises and identify optimal paths for improving transparency and effectiveness through digital tools and data-driven strategies. Data were collected through structured surveys from selected new energy enterprises. A series of statistical methods was then applied to analyze the data. Descriptive statistics (DS) provided an overview of current disclosure practices, while Pearson correlation analysis (PCA) assessed the relationship between DML and ESG disclosure quality. Multiple regression analysis (MRA) was used to identify key predictors of high-quality disclosure. The results demonstrated a significant positive correlation between digital integration and the effectiveness of ESG reporting. Businesses that used cloud computing and Artificial Intelligence (AI) more frequently disclosed information that was more relevant, consistent, and responsive to stakeholders. The research concludes that digital advancement is a critical enabler of effective ESG disclosure and recommends the implementation of standardized digital frameworks to support strategic decision-making and regulatory compliance in the new energy sector. Journal: Management (Montevideo) Pages: 272 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025272 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:272:id:1062486agma2025272 Template-Type: ReDIF-Article 1.0 Author-Name: Helly Aroza Siregar Author-Name-First: Helly Author-Name-Last: Aroza Siregar Author-Name: Muhamad Taqi Author-Name-First: Muhamad Author-Name-Last: Taqi Author-Name: Munawar Muchlish Author-Name-First: Munawar Author-Name-Last: Muchlish Author-Name: Ina Indriana Author-Name-First: Ina Author-Name-Last: Indriana Title: Spiritual Intelligence, Workplace Spirituality, And Fraud Prevention: The Moderating Role Of Women’s Leadership In Government Accounting Abstract: Introduction: this research is motivated by the importance of leadership in preventing fraud, particularly in the context of government institutions. Spiritual leadership exercised by women is believed to bring strong values of integrity and ethics, especially through a spiritual approach within organisations. Objective: this study aims to analyse the relationship between spiritual intelligence and spirituality in the workplace on fraud prevention, as well as to explore the role of spiritual leadership by female leaders as a moderating variable in that relationship. Method: using a quantitative approach, this study involved 258 government employees working in institutions led by women. Data analysis was conducted using Structural Equation Modelling (SEM) with Smart-PLS 3 to test the relationships between variables. Result: the results of the study indicate that spiritual intelligence does not have a significant effect on fraud prevention. However, spirituality in the workplace has a positive and significant effect. Additionally, spiritual leadership by female leaders has been proven to strengthen the effect of spiritual intelligence on fraud prevention, but it does not influence the relationship between spirituality in the workplace and fraud prevention. Conclusion: this study emphasises the importance of providing more opportunities for women to lead in the government sector. The findings also highlight the need to create a more stable and sustainable leadership system within the government structure, given the high frequency of leadership changes that can disrupt the continuity of integrity values in public institutions. Journal: Management (Montevideo) Pages: 271 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025271 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:271:id:1062486agma2025271 Template-Type: ReDIF-Article 1.0 Author-Name: Iryna Khoroshylova Author-Name-First: Iryna Author-Name-Last: Khoroshylova Author-Name: Oksana Nuzhna Author-Name-First: Oksana Author-Name-Last: Nuzhna Author-Name: Dmytro Sushko Author-Name-First: Dmytro Author-Name-Last: Sushko Author-Name: Hanna Skyba Author-Name-First: Hanna Author-Name-Last: Skyba Title: Moral Principles in Finance: Challenges and Risks in the Context of Contemporary Commerce Abstract: Introduction: The study is based on an empirical study of the importance of ethics in accounting as an important element of ensuring the transparency of financial reporting and trust in economic systems. In the modern business environment, accounting professionals face a number of challenges and threats, including: conflict of interest, managerial pressure, the use of aggressive tax schemes, distortion of financial reporting, manipulation of financial data, challenges of digital transformation. Methods: This empirically based study summarizes scientific, theoretical, and practical approaches to defining the role of accounting ethics in the business environment. Results: The main standards of ethical responsibility according to the Code of Ethics for Professional Accountants (IESBA) and the key factors of ethical violations that cause global financial scandals are identified. The ethical principles of global accounting practice and the features of the application of international standards in the USA, Germany, Australia, Canada and Japan are considered. A comparative analysis of tax evasion in 2024 showed that economically developed regions have higher rates than underdeveloped ones. The importance of corporate culture and the transfer of innovations in the formation of accounting ethics is emphasized. Unethical practices undermine the image of companies and deter investment. Conclusions: Key areas for developing universal ethical standards for accountants in a global context have been identified. Adherence to ethics, use of control, audit, and innovation in a competitive environment are factors of successful business, strengthening trust, transparency, and integrity of financial information. Journal: Management (Montevideo) Pages: 268 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025268 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:268:id:1062486agma2025268 Template-Type: ReDIF-Article 1.0 Author-Name: Olena Mykhailovska Author-Name-First: Olena Author-Name-Last: Mykhailovska Author-Name: Tetiana Shestakovska Author-Name-First: Tetiana Author-Name-Last: Shestakovska Author-Name: Oksana Adamyk Author-Name-First: Oksana Author-Name-Last: Adamyk Author-Name: Nataliia Filipova Author-Name-First: Nataliia Author-Name-Last: Filipova Author-Name: Anastasiia Duka Author-Name-First: Anastasiia Author-Name-Last: Duka Author-Name: Grygoriy Starchenko Author-Name-First: Grygoriy Author-Name-Last: Starchenko Title: Professional Training in the Digital Age: The Role of Management in Shaping Technological Awareness Abstract: Introduction: A number of initiatives are currently being actively developed to create the necessary conditions for the development of the digital economy. The purpose of this article is to determine the effectiveness of management in improving human capital competence through the development of sustainable digital skills. Methods: The study used a combination of theoretical and empirical methods, including analysis, synthesis, generalization, and theoretical modeling. Results: The study considers the role of management in the context of digital transformation of the economy, and highlights the development of personnel in the direction of digital inclusion. It is established that the manager of the digital era should integrate tools for process automation, form a personnel reserve and effectively regulate processes in human resource management. The main advantages of implementing digital solutions are determined, including an increase in the level of staff competence and the development of inclusiveness. The essential foundations of modern digital economic development are highlighted. It is established that the active use of the digital environment allows to form individual trajectories of strategic development of companies and ensure sustainable competitiveness in market conditions. The main challenges of the studied process are identified, including insufficient digital competence of managers, uneven resource provision and lack of institutional support. The importance of digital literacy and competencies for economic growth and competitiveness of companies is substantiated. It is proved that employees with digital skills are positioned not only as effective performers, but also as catalysts for the innovative development of companies. Conclusions: The study summarizes that the strategic role of the manager in the development of human capital is becoming crucial, as it determines the success of employees in attracting digital resources to achieve the company's key business goals. Journal: Management (Montevideo) Pages: 267 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025267 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:267:id:1062486agma2025267 Template-Type: ReDIF-Article 1.0 Author-Name: Liliia Honchar Author-Name-First: Liliia Author-Name-Last: Honchar Author-Name: Liudmila Batchenko Author-Name-First: Liudmila Author-Name-Last: Batchenko Author-Name: Valentina Rusavska Author-Name-First: Valentina Author-Name-Last: Rusavska Author-Name: Iryna Holubets Author-Name-First: Iryna Author-Name-Last: Holubets Author-Name: Irina Verezomska Author-Name-First: Irina Author-Name-Last: Verezomska Author-Name: Olena Zavadynska Author-Name-First: Olena Author-Name-Last: Zavadynska Title: Management Approaches in the Tourism Sector in the Hospitality Industry Through the Prism of Adaptive and Innovative Approaches Abstract: Introduction: The syncretisation of differentiated managerial paradigms – ranging from classical dispositions to systemic and situational approaches – predetermines the capacity of hospitality enterprises to manoeuvre effectively within a turbulently evolving market landscape, ensuring a heightened degree of reactive adaptability to exogenous challenges of diverse provenance and intensity. The institutionalisation of adaptation strategies within this context emerges as an imperative component of an antifragile operational framework for entities within the hospitality sector, wherein intensive technological transformation and the dynamic evolution of consumer preferences continuously modify dominant managerial practices. Innovation-driven trajectories in the hospitality domain are reflective not only of the specific exigencies of target clientele and their solvency levels but also of the relativised parameters of market conjuncture, collectively underscoring the exigency of a polyphonic, multiparadigmatic discourse for the optimisation of adaptive matrices and the formation of viable innovation clusters. Objective: The principal aim of this investigation is summarizing patterns of efficacy inherent in the utilisation of a multiparadigmatic methodology of business management within the hospitality sphere, with an emphasis on the construction of sustainable adaptive mechanisms for enterprises confronting the exigencies of a postmodern operational environment. In parallel, the study seeks to identify adaptive strategies and innovative constructs capable of enhancing competitiveness, transforming operational processes, and meeting the evolving demands of consumers. Methods: The methodological apparatus employed encompasses a synthetic amalgamation of comparative analysis, systematisation, generalisation of empirical data, and structured surveying. Results: The analysis of survey data substantiates that the segmental structure of the hospitality market exhibits a pronounced predisposition toward autonomous hotel units, which constitute 80% of the total sample, whereas motels comprise 10% (122 entities), national hotel chains 5% (61 entities), hostels 4% (49 entities), and international hotel chains a mere 1% (12 entities). The implicit dominance of the classical management paradigm – employed by 512 establishments – attests to a deeply entrenched institutional inertia within prevailing governance models. Simultaneously, it has been identified that 39.6% of independent hotels articulate a high degree of decision-making flexibility, serving as an indicator of their latent adaptive potential. The principal impediments to the implementation of a multiparadigmatic approach are identified as resistance to organisational transformation (39.4% in independent hotels) and the complexity of integrating conceptually disparate managerial doctrines (39.3% in motels and 34.5% in hostels). Notably, in the category of international hotel chains, the capacity for rapid responsiveness to environmental fluctuations is defined as the key vector of adaptation (59.8%), a figure that resonates with similar tendencies among independent hotels (49.5%). Conclusions: The analysis of innovation drivers reveals that intensifying competitive pressures, shifts in consumer behaviour, and aspirations for revenue augmentation serve as the predominant motivational determinants, with such factors being most acutely actualised in international hotel chains. Concurrently, it has been established that hostels and motels face greater impediments arising from constrained resource endowments and insufficient qualification levels among personnel. Journal: Management (Montevideo) Pages: 266 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025266 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:266:id:1062486agma2025266 Template-Type: ReDIF-Article 1.0 Author-Name: Andrii Ivanchenko Author-Name-First: Andrii Author-Name-Last: Ivanchenko Author-Name: Alona Sadykina Author-Name-First: Alona Author-Name-Last: Sadykina Author-Name: Alona Stadnyk Author-Name-First: Alona Author-Name-Last: Stadnyk Author-Name: Viktor Kuzmin Author-Name-First: Viktor Author-Name-Last: Kuzmin Author-Name: Mariia Kuzmina Author-Name-First: Mariia Author-Name-Last: Kuzmina Title: Integrating Psychological Expertise into Professional Development and Career Advancement Strategies Abstract: Introduction. In an era of global labor market transformations, building individualized career trajectory became essential. Professional competencies formation increasingly depends on psychological expertise, which served as a systemic tool for managing human capital. Objective. This study explored psychological assessment’ contribution to career development, focusing on its role in shaping soft skills, leadership potential, and stress resilience. It also examined international practices and corporate strategies that integrated psychometric tools. Method. Using a mixed-method approach, the study analyzed theoretical models—psychometric, constructivist, and integrative—of psychological assessment in professional settings. Empirical data included case studies from multinational corporations (Google, Microsoft, Amazon, Ford, Procter & Gamble) and national systems in the USA, Germany, France, Japan, and Sweden. Results. The findings showed that psychological expertise enhanced core competencies such as emotional self-regulation, self-reflection, and psychological maturity—factors critical for long-term professional success. In leading global companies, psychometric assessments formed a central element of HR strategies. National systems varied in structure and predictive models but shared a focus on aligning individual potential with labor market demands. In educational contexts, psychodiagnostic tools were used for early identification of professional profiles, guiding students toward informed career choices. Conclusion. Integrated psychological assessment was identified as a key factor in fostering adaptive and sustainable career behavior. By supporting emotional and cognitive readiness for professional challenges, it enabled individuals to navigate uncertainty and complexity. The study highlighted the strategic value of psychological expertise in both educational and corporate environments, positioning it as a cornerstone of modern human capital development. Journal: Management (Montevideo) Pages: 265 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025265 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:265:id:1062486agma2025265 Template-Type: ReDIF-Article 1.0 Author-Name: Andriy Kruhlyanko Author-Name-First: Andriy Author-Name-Last: Kruhlyanko Author-Name: Svitlana Korobka Author-Name-First: Svitlana Author-Name-Last: Korobka Author-Name: Rostyslav Soroka Author-Name-First: Rostyslav Author-Name-Last: Soroka Author-Name: Tetiana Kravchenko Author-Name-First: Tetiana Author-Name-Last: Kravchenko Author-Name: Nadiia Vasylieva Author-Name-First: Nadiia Author-Name-Last: Vasylieva Title: Adapting Management Strategies in SMEs to the Era of Digital Transformation Abstract: Introduction: Given the benefits of digitalisation, including optimisation of internal processes, increased productivity, better stakeholder engagement, and adaptation to rapidly changing market conditions, the analysis of digital transformation and its role in shaping enterprise management strategies is particularly relevant. Objective: The article aims to analyse the impact of digital transformation on the formation and implementation of management strategies for SMEs'. Methods: The article uses general scientific methods of cognition, in particular, methods of synthesis, systematisation and generalisation, to determine the status and current trends in the development of SMEs. Quantitative analysis includes statistical data analysis to collect, process and group the initial data; forecasting to identify trends in SME performance; and correlation analysis to determine the impact of digitalisation on SMEs' economic activities. Results: Strong positive correlations between EGDI (r = 0.965, p = 0.002), OSI (r = 0.955, p = 0.03), TII (r = 0.934, p = 0.006) and medium-sized enterprise performance show digital transformation significantly boosts management efficiency and stability. Conversely, digitalisation weakly or negatively affects small individual entrepreneurs, highlighting the need for tailored strategies amid ongoing global challenges and war escalation. Conclusion: The results of the quantitative study confirm that digital transformation has a positive impact on the activities of small and medium-sized enterprises while requiring the adaptation of digitalisation strategies for individual entrepreneurs, as the analysis did not reveal a significant correlation between the performance of this group and the digital development indices. Journal: Management (Montevideo) Pages: 264 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025264 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:264:id:1062486agma2025264 Template-Type: ReDIF-Article 1.0 Author-Name: Oksana Penkova Author-Name-First: Oksana Author-Name-Last: Penkova Author-Name: Andriy Sogorin Author-Name-First: Andriy Author-Name-Last: Sogorin Author-Name: Olena Kitchenko Author-Name-First: Olena Author-Name-Last: Kitchenko Author-Name: Olha Klimovych Author-Name-First: Olha Author-Name-Last: Klimovych Author-Name: Oleksandra Tesak Author-Name-First: Oleksandra Author-Name-Last: Tesak Title: Maximizing Marketing Impact: Examining Video Content Through Analytics and Consumer Behaviour Abstract: Introduction: The article examines the impact of video content on the effectiveness of marketing strategies with a focus on analytical interpretation of audience behavioral reactions. The purpose of the study is to analyze the potential of marketing campaigns in the context of adaptation to changes in media consumption. Methods: The study was based on the analysis of secondary empirical data obtained from authoritative analytical reports covering current trends in video marketing and digital consumer engagement. The methods used are quantitative content analysis, thematic classification, and discursive interpretation. Results: It is found that video content demonstrates a high level of strategic importance - 95% of marketers recognize it as a key tool for influencing the target audience. The main types of barriers to video implementation are identified: lack of time and technical complexity. It is established that video helps to increase brand trust, forms emotional contact with the consumer, and provides an opportunity to accurately measure audience reactions through digital metrics (watch time, CTR, engagement rate). It is shown that cultural relevance, professional visual quality, and artificial intelligence support are key factors in the effectiveness of video on social media. Conclusions: The article emphasizes the need for a comprehensive integration of video content into strategic planning, including the development of intra-team competencies, analytical reporting, and automated video performance evaluation systems. Prospects for the study are to form adaptive models of video strategy focused on changing consumer behavioral patterns and digital transformation of marketing communications in various sectors. Journal: Management (Montevideo) Pages: 259 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025259 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:259:id:1062486agma2025259 Template-Type: ReDIF-Article 1.0 Author-Name: Mykyta Hordieiev Author-Name-First: Mykyta Author-Name-Last: Hordieiev Author-Name: Nataliia Nalyvaiko Author-Name-First: Nataliia Author-Name-Last: Nalyvaiko Author-Name: Oksana Parkhomenko-Kutsevil Author-Name-First: Oksana Author-Name-Last: Parkhomenko-Kutsevil Author-Name: Ruslan Molyboha Author-Name-First: Ruslan Author-Name-Last: Molyboha Author-Name: Andriy Chabanov Author-Name-First: Andriy Author-Name-Last: Chabanov Title: The Metamorphosis of Global Trade Routes: Immediate Challenges and Advanced Logistics Techniques Abstract: Introduction: In the context of dynamic global transformations, digitalisation is becoming a key factor in improving the efficiency and sustainability of global supply chains. Emerging technologies such as artificial intelligence, blockchain, and the Internet of Things (IoT) have demonstrated the potential to optimise logistics processes and mitigate operational risks. Objective: This study aimed to evaluate the measurable impact of specific digital technologies on logistics efficiency and supply chain sustainability, as well as to assess their role in supporting transparency, cost reduction, and fraud prevention. Methods: A mixed-methods approach was employed, combining qualitative analysis with comparative quantitative assessment. The study analysed case-based data on the integration of blockchain for secure documentation, AI-driven route optimisation and sales forecasting, and IoT-based monitoring systems to enhance service quality and reduce delays. Results: The findings revealed that the implementation of AI reduced delivery time by an average of 15%, while blockchain applications decreased document-processing fraud incidents by 23%. Additionally, IoT solutions contributed to a 12% improvement in inventory visibility and reduced losses. Conclusions: Modern digital tools have practical applicability in reshaping supply chain operations, improving resilience and responsiveness. Future research should focus on the development of adaptive risk management frameworks tailored to the cybersecurity and cost-related challenges of digital transformation. Journal: Management (Montevideo) Pages: 257 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025257 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:257:id:1062486agma2025257 Template-Type: ReDIF-Article 1.0 Author-Name: Nataliia Stativka Author-Name-First: Nataliia Author-Name-Last: Stativka Author-Name: Alla Nadtochii Author-Name-First: Alla Author-Name-Last: Nadtochii Author-Name: Tetiana Hordieieva Author-Name-First: Tetiana Author-Name-Last: Hordieieva Author-Name: Nina Petrukha Author-Name-First: Nina Author-Name-Last: Petrukha Author-Name: Andrii Telendii Author-Name-First: Andrii Author-Name-Last: Telendii Title: Assessment and Analysis of Public Policy Impact: Contemporary Approaches and Future Application Opportunities Abstract: Introduction: The article examines the methods of monitoring and evaluating the effectiveness of government programmes actively implemented in different regions to address modern socio-economic and environmental challenges. The topic’s relevance is driven by the need to increase the transparency of public administration and the efficiency of public resources globally. Objectives: The study’s objectives included an assessment of the IEP programme effectiveness index and ROI, comparing the achieved and projected results by key indicators, and studying the prospects for introducing digital technologies into monitoring processes. Methods:The study was based on the methods of comparative analysis and calculations of the programme effectiveness index (IEP) and return on investment (ROI). Their application allowed us to analyse the effectiveness of programmes of various scales using key social, economic, and environmental indicators. Results: It was found that local initiatives with a narrow focus demonstrate a significantly higher efficiency IEP = 0.400 due to the rational use of limited resources. Instead, large-scale programmes ensure long-term systemic changes, but their efficiency index remains relatively low IEP = 0.00027 due to long implementation periods and multidirectional tasks. The article emphasises the importance of integrating digital technologies, in particular, automating monitoring processes and using artificial intelligence to analyse large amounts of data, which can improve the accuracy of evaluation and adaptability of government programme management. Conclusions: The article outlines the need to introduce adaptive monitoring mechanisms that allow for the efficient management of government programmes and for achieving goals in the dynamic conditions of the modern world. Prospects for research include the development of new approaches to the evaluation of long-term programmes, taking into account the latest technological trends, and the integration of cloud platforms for transparent management and monitoring. Journal: Management (Montevideo) Pages: 254 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025254 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:254:id:1062486agma2025254 Template-Type: ReDIF-Article 1.0 Author-Name: Kostiantyn Orobets Author-Name-First: Kostiantyn Author-Name-Last: Orobets Author-Name: Vladyslav Shkolnikov Author-Name-First: Vladyslav Author-Name-Last: Shkolnikov Author-Name: Tetiana Batrachenko Author-Name-First: Tetiana Author-Name-Last: Batrachenko Author-Name: Tetiana Baranovska Author-Name-First: Tetiana Author-Name-Last: Baranovska Author-Name: Valeriy Sereda Author-Name-First: Valeriy Author-Name-Last: Sereda Title: Legislative Categorization of Crimes Committed with the Help of Cryptocurrencies Abstract: Introduction: The legal regime of cryptocurrency in different countries of the world is heterogeneous. In some, it is not defined at all, which leads to legal conflicts, including when qualifying crimes committed with cryptocurrency use. The situation is further complicated because such crimes can occur in the territories of several states where cryptocurrency has a different legal regime. Traditional legislation and mechanisms for combating money laundering and terrorist financing are practically ineffective in the landscape of crimes involving the use of cryptocurrency. Objectives: The aim of the study is to systematise the main patterns of crimes related to the use of cryptocurrency, as well as analyse existing vectors of their legal assessment, appropriate design and application of effective methods of combating these crimes. Methods: Based on the methods of analysis and synthesis, qualitative data analysis, using content analysis as the primary research tool, it is shown that the main problem in preventing the use of cryptocurrency in predicate crimes lies in the technical difficulty of identifying a person or group of persons who carry out cryptocurrency transactions for illegal purposes. Such goals may be aimed at legalising funds, i.e., concealing their illegal origin, making payments in a hidden network, organising various fraudulent schemes, financing terrorism, and other crimes. Results: The article argues that given the technical specifics of cryptocurrency transactions and the technical capabilities of "masking" the origin of cryptocurrency funds, it is necessary to develop methods for studying trace formation and develop an algorithm for establishing and consolidating forensically significant information for this type of crime. The results indicate that the future of law enforcement in the fight against cryptocurrency-related crime will require a multifaceted approach. Agencies must adopt a proactive approach by foreseeing emerging criminal strategies. To protect the public from crimes using digital assets, law enforcement must be flexible, progressive, and technologically savvy as cryptocurrencies continue to develop. The development of provisions on cryptocurrency also determines the theoretical significance of the work as an object and means of committing crimes, a surrogate means of payment during the commission of certain crimes. Conclusions: The practical significance of the work lies in the possibility of using its results to solve problems arising in the law-making activities of state authorities and law enforcement activities, as well as in developing recommendations for improving criminal legislation in the field of cryptocurrency-related crimes. Journal: Management (Montevideo) Pages: 253 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025253 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:253:id:1062486agma2025253 Template-Type: ReDIF-Article 1.0 Author-Name: Iryna Shchyrba Author-Name-First: Iryna Author-Name-Last: Shchyrba Author-Name: Olena Lagovska Author-Name-First: Olena Author-Name-Last: Lagovska Author-Name: Olesia Demianyshyna Author-Name-First: Olesia Author-Name-Last: Demianyshyna Author-Name: Zoriana Myronchuk Author-Name-First: Zoriana Author-Name-Last: Myronchuk Author-Name: Edina Shebeshten Author-Name-First: Edina Author-Name-Last: Shebeshten Title: Challenges of Cloud Accounting Systems Landscape within the Context of Cybersecurity Paradigm Abstract: Introduction: The evolution of cloud-based systems of accounting and the regulatory backing for them between 2020 and 2024 are examined in this article Objective: Identifying the current challenges experienced by corporate sector in cloud accounting systems operation, in particular in the landscape of the effects of cybersecurity tactics and legal requirements is the goal of this study. Methods: Based on the methodology of comparative analysis and synthesis, with an emphasis on data security and risk management, the contemporary cybersecurity challenges of cloud-based accounting practices and the features of appropriate regulatory requirements landscape are examined. Results: The authors emphasize the difficulties posed by rising cyberthreats in the context of the expanding use of cloud-based systems for processing financial data. The primary multi-factor authentication and data encryption-based cybersecurity tactics are described. The essay examines how, in light of rising transaction volumes and cyberthreats, industrialized nations are strengthening their cybersecurity and financial regulation standards. The market for cloud accounting systems is expected to grow in the following five years in the following primary directions. The paper focuses in particular on how government organizations are involved in creating regulations for cloud accounting systems. Consideration is given to the tactics of the of imposing technology standards on cloud providers in order to guarantee market stability and security. Journal: Management (Montevideo) Pages: 252 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025252 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:252:id:1062486agma2025252 Template-Type: ReDIF-Article 1.0 Author-Name: Alla Poltoratska Author-Name-First: Alla Author-Name-Last: Poltoratska Author-Name: Olena Garmash Author-Name-First: Olena Author-Name-Last: Garmash Author-Name: Iryna Marchenko Author-Name-First: Iryna Author-Name-Last: Marchenko Author-Name: Olena Garmatiuk Author-Name-First: Olena Author-Name-Last: Garmatiuk Author-Name: Volodymyr Stefinin Author-Name-First: Volodymyr Author-Name-Last: Stefinin Title: Communications Efficiency Within Digital Landscape of Organizational Behaviour: Culture, Practice, and Tools Abstract: Introduction: The relevance of the study lies in the need to rethink the impact of digital technologies on the culture of organizational communication, as changes in communication practices and ethical norms affect the effectiveness of internal interaction in organizations Objective: The purpose of the article is to identify and evaluate the specific effects of digital communications on the culture of organizational communication, taking into account the transformations of social norms and ethical principles in the digital age. Methods: The study used qualitative and quantitative methods. For theoretical substantiation, there was used a synthesis of literature sources, systematization and generalization methods to analyze the impact of digital solutions on organizational culture. The quantitative research included an online survey of 104 employees, with data analysis using indices of trust, satisfaction, and ethical comfort, as well as correlation analysis to test hypotheses about the impact of digital tools on the quality of communication. Results: The quantitative analysis revealed a high level of digital engagement (4.51), communication satisfaction (4.46), ethical comfort (3.95), and an average level of trust (3.28), indicating an uneven impact of digital tools on various aspects of the communication environment. The correlation analysis revealed statistically significant positive correlations between digital activity and satisfaction (r = 0.571, p < 0.001) and communication effectiveness (r = 0.514, p < 0.001), while trust and ethical comfort showed weaker and more variable relationships, in particular with openness (r = 0.200, p < 0.05) and sense of security (r = 0.242, p < 0.05). Therefore, the results confirm the positive impact of digital activity on communication satisfaction, while pointing to the need for more detailed research on the relationship between digital tools and trust and ethical comfort. Conclusions: Digitalization is significantly transforming the culture of organizational communication, forming new ethical guidelines, models of interaction and management, which are based on flexibility, mobility and technological integration, setting strategic vectors for the development of modern organizations. Therefore, based on a quantitative analysis, there can be proposed the integration of digital communication tools that contribute to strengthening ethical interaction, increasing the transparency of intra-organizational dialogue, and forming an adaptive communication culture focused on the values of the digital age. Journal: Management (Montevideo) Pages: 251 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025251 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:251:id:1062486agma2025251 Template-Type: ReDIF-Article 1.0 Author-Name: Anatolii Benzar Author-Name-First: Anatolii Author-Name-Last: Benzar Author-Name: Yuliia Kovalenko Author-Name-First: Yuliia Author-Name-Last: Kovalenko Author-Name: Artem Taranenko Author-Name-First: Artem Author-Name-Last: Taranenko Author-Name: Olha Balynska Author-Name-First: Olha Author-Name-Last: Balynska Author-Name: Igor Balynskyi Author-Name-First: Igor Author-Name-Last: Balynskyi Title: Organizational Context of Security Management: Implications for Information Systems Abstract: Introduction: In the context of an unprecedented intensification and structural complication of cyber threats, which increasingly manifest as full-scale attacks on organizational entities across diverse economic clusters, the exigency of formulating and implementing conceptually sound and technologically advanced paradigms of information security management has become irrefutable. Objective: The principal objective of this scholarly inquiry is the identification and systematic structuring of prevailing trends, as well as the analytical explication of the discursive features characterizing the implementation of innovative approaches to information security within the corporate domain. Methods: The methodological framework is grounded in a descriptive-analytical model, incorporating elements of methodological pluralism—particularly the confluence of deductive theoretical analysis of security governance paradigms and empirical reflection on secondary data pertinent to the state and specificities of such implementation. Results: The findings substantiate the premise that the persistent escalation in the complexity of cyber threats precipitates substantial reputational, economic, and operational risks, thereby compelling organizations to recalibrate their strategic posture towards integrative models of information security governance. The most adaptive to the volatile threat landscape are risk-based and holistic approaches. Moreover, regulatory transformations within the European legal framework concerning personal data protection function as a significant catalyst in the strategic reconfiguration of information security imperatives. Conclusions: The practical significance of this study lies in the critical generalization and systematization of the tendencies that shape the emerging epistemology of information security management in contemporary organizational structures. Journal: Management (Montevideo) Pages: 250 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025250 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:250:id:1062486agma2025250 Template-Type: ReDIF-Article 1.0 Author-Name: Carlos Alberto Gómez-Cano Author-Name-First: Carlos Alberto Author-Name-Last: Gómez-Cano Author-Name: Verenice Sánchez-Castillo Author-Name-First: Verenice Author-Name-Last: Sánchez-Castillo Author-Name: Yeraldyn Zabaleta González Author-Name-First: Yeraldyn Author-Name-Last: Zabaleta González Title: Incidence of Article 771-5 of the Tax Statute on the Agricultural Sector in Florencia (Colombia) Abstract: Introduction: This study sought to answer the research question: What is the incidence of Article 771-5 of the Tax Statute in the agricultural sector in Florencia? Method: The methodological route of the research has a descriptive scope, a non-experimental design and quantitative approach, in which a survey was conducted to two hundred businessmen of the agricultural sector and the information was processed in Excel. Results: The data show a low recognition and use of art. 771-5 in the agricultural economy this is due to the great rootedness that this population has on the use of cash, however, there are some advances in the use of financial means. Conclusions: Both the results and the theoretical foundations agree that the use of financial means in the agricultural sector requires an inter-institutional accompaniment that encompasses education, technologies and the financial system so that it can benefit from the fiscal aspects of electronic payments. Journal: Management (Montevideo) Pages: 247 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025247 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:247:id:1062486agma2025247 Template-Type: ReDIF-Article 1.0 Author-Name: Zhuoxi Chen Author-Name-First: Zhuoxi Author-Name-Last: Chen Author-Name: Baitong Zhong Author-Name-First: Baitong Author-Name-Last: Zhong Author-Name: Chengke Ran Author-Name-First: Chengke Author-Name-Last: Ran Author-Name: Zixin Li Author-Name-First: Zixin Author-Name-Last: Li Title: A Study of Housing Price Drivers in China's New First-Tier Cities Abstract: Over the past two decades, urban housing prices in China have surged dramatically, prompting extensive research into the underlying causes. Despite scholarly efforts, a comprehensive analysis of the factors influencing housing prices in newly-designated first-tier cities remains elusive. This study aims to bridge this gap by examining a range of determinants impacting housing prices within these rapidly growing urban areas.Utilizing a detailed conceptual framework, the research identifies key influences such as financial expectations, market demand, and the availability of public services. The findings suggest that these factors play a substantial role in driving housing prices upwards, reflecting the rising purchasing power and urbanization trends in these cities. Interestingly, the study also highlights that limited land supply—often considered a primary driver of housing costs—does not significantly impact pricing in the context of new first-tier regions.This analysis underscores the complexity of the housing market dynamics in China, suggesting that policymakers should consider a broader range of influencing factors when addressing housing affordability and stability in these burgeoning urban centers. As a result, the study contributes valuable insights for stakeholders aiming to better understand and navigate the challenges of housing prices in China's evolving urban landscape. Journal: Management (Montevideo) Pages: 246 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025246 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:246:id:1062486agma2025246 Template-Type: ReDIF-Article 1.0 Author-Name: Ángel Emiro Páez Moreno Author-Name-First: Ángel Emiro Author-Name-Last: Páez Moreno Author-Name: Daniel David Román-Acosta Author-Name-First: Daniel David Author-Name-Last: Román-Acosta Author-Name: Esteban Rodríguez Torres Author-Name-First: Esteban Author-Name-Last: Rodríguez Torres Title: Design of an attitude scale to measure transformational marketing Abstract: This research poses the challenge of generating a proposal for the measurement of transformational marketing through the validity of content and calculation of the reliability of an attitude scale. To achieve the proposed objectives, a content validation was carried out, the reliability calculation (Cronbach's alpha) of the scale proposal, the reliability calculation (Cronbach's alpha) of the responses of the members of academic associations in Latin America, and the findings related to the attitudes of the interviewed subjects were carried out. A sample of 1112 members of academic associations was obtained, with a margin of error of 2.77% and a confidence level of 95%. Once the reliability test is run, it can be seen that Cronbach's alpha value is 0.96. Journal: Management (Montevideo) Pages: 245 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025245 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:245:id:1062486agma2025245 Template-Type: ReDIF-Article 1.0 Author-Name: Elisabeth Viviana Lucero Baldevenites Author-Name-First: Elisabeth Viviana Author-Name-Last: Lucero Baldevenites Author-Name: Pedro Luis Bracho-Fuenmayor Author-Name-First: Pedro Luis Author-Name-Last: Bracho-Fuenmayor Author-Name: Jorge Antonio Espindola Álvarez Author-Name-First: Jorge Antonio Author-Name-Last: Espindola Álvarez Title: Sustainable development, social responsibility and greenwashing: a trend analysis of scientific production in the Scopus database Abstract: Corporate sustainability has evolved from a marginal initiative to a strategic imperative, yet greenwashing persists as a deceptive practice. This study analyzes recent scientific literature to understand this paradox. The research aimed to examine conceptual trends in corporate social responsibility and greenwashing. A mixed-methods approach (bibliometric and semantic) was applied to Scopus data (2020-2024), with five phases: descriptive characterization, structural mapping, relational analysis, prospective evaluation, and visual integration using VOSviewer. Greenwashing emerged as the central focus, followed by corporate social responsibility. Six thematic domains were identified, with corporate hypocrisy as the primary interdomain connector. Corrective mechanisms showed uneven effectiveness, proving more robust in developed economies. The transition from corporate social responsibility to Environmental, Social, and Governance criteria reflects a financialization of sustainability, yet perpetuates greenwashing. Dynamic models integrating micro, meso, and macro scales are needed to address the detected geopolitical and sectoral asymmetries. Journal: Management (Montevideo) Pages: 244 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025244 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:244:id:1062486agma2025244 Template-Type: ReDIF-Article 1.0 Author-Name: Pedro Luis Bracho-Fuenmayor Author-Name-First: Pedro Luis Author-Name-Last: Bracho-Fuenmayor Author-Name: Castellanos Muñoz Adriana María Author-Name-First: Castellanos Muñoz Author-Name-Last: Adriana María Title: Distributed leadership from the perspective of economic and administrative sciences Abstract: Distributed leadership represents a management approach that addresses the inherent challenges of contemporary organizations, which face high complexity due to the need for constant adaptation. This research adopted a systematic literature review design to analyze the development of distributed leadership from economic and administrative sciences. A total of 623 documents indexed in Scopus between 2019 and 2024 were examined using bibliometric and qualitative analyses with tools such as VOSviewer. The results reveal exponential growth in scientific production (126.7% since 2019), initially led by the United States and the United Kingdom but with increasing contributions from emerging economies such as Malaysia and Jordan. Four main thematic clusters were identified: hybrid leadership (transformational/ethical), organizational dynamics, critical contexts (education/health), and digital transformation. However, geographical gaps (Latin America, Africa) and methodological biases persist, with a predominance of cross-sectional quantitative studies over qualitative approaches. In education, distributed leadership was found to strengthen teacher collaboration and institutional effectiveness. In the business sector, it was associated with greater innovation and resilience, particularly in technology industries and crisis contexts. Journal: Management (Montevideo) Pages: 243 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025243 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:243:id:1062486agma2025243 Template-Type: ReDIF-Article 1.0 Author-Name: Bridget Onajite Urhibo Author-Name-First: Bridget Onajite Author-Name-Last: Urhibo Author-Name: Hwerien Rosemary Idamoyibo Author-Name-First: Hwerien Rosemary Author-Name-Last: Idamoyibo Author-Name: Bridget Imuetinyan Ibobo Author-Name-First: Bridget Imuetinyan Author-Name-Last: Ibobo Author-Name: Mercy Etakpobunor Agbamu Author-Name-First: Mercy Etakpobunor Author-Name-Last: Agbamu Author-Name: Ejiroghene Emmanuel Aruoren Author-Name-First: Ejiroghene Emmanuel Author-Name-Last: Aruoren Title: Administrative Accountability on Organisational Performance of Ethiope East Local Government Area, Delta State, Nigeria Abstract: The study examined the effect of administrative accountability on organisational efficiency and performance of government officials, local government employees and community representatives; identify the challenges associated with implementing administrative accountability systems and how they can be addressed; assess the impact of administrative accountability on stakeholders trust and organisational goal alignment in Ethiope East Local Government Area (EELGA), Delta State, Nigeria. The study used mixed-method research of both qualitative and quantitative data. The data were sourced from questionnaire and in-depth interview, the questionnaire were on five point Likert Scale. The study population comprised 2000 stakeholders in EELGA, Delta State. A sample size of 350 respondents were drawn for adequate representation. Descriptive statistic and Spearman Rank Corrolation was used to analysed the data. The result showed that administrative accountability has effect on organisational efficiency and performance of government officials, local government employees and community representatives, the challenges associated with implementing administrative accountability systems showed that insufficient resources, staff resistance to accountability systems, and inadequate training cause multiple waves of policy, conflicting policies, or duplicate responsibilities hampers comprehension and lessens enforcemen; administrative accountability has impact on stakeholders trust and organisational goal alignment in EELGA, Delta State, Nigeria. However, the study evidence that with the right measures and approaches, administrative accountability can be a useful weapon in enhancing productivity, performance and realising organisational goals in EELGA, Delta State, Nigeria. This study contributed to the existing body of knowledge by carrying out a research on administrative accountability, looking at both its effect, association and impact on organisational efficiency and performance of EELGA, Delta State, Nigeria, ultising both qualitative and quantitative techniques, while extant literatures showed that, other scholars used effects, relationships or impacts to analysed administrative accountability and organisational performance of studies in Nigeria and that of outside Nigeria. Journal: Management (Montevideo) Pages: 242 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025242 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:242:id:1062486agma2025242 Template-Type: ReDIF-Article 1.0 Author-Name: Miranti Amir Author-Name-First: Miranti Author-Name-Last: Amir Author-Name: Balqis Author-Name: Sukri Palutturi Author-Name-First: Sukri Author-Name-Last: Palutturi Author-Name: Indar Author-Name: Aminuddin Syam Author-Name-First: Aminuddin Author-Name-Last: Syam Author-Name: Yahya Thamrin Author-Name-First: Yahya Author-Name-Last: Thamrin Author-Name: Anwar Mallongi Author-Name-First: Anwar Author-Name-Last: Mallongi Title: Analysis of the implementation of the local government information system in the health sector at the health office of teluk wondama regency, west papua Abstract: Planning for programs in the health sector is the main focus in developing better human resources so that the implementation of every planning and budgeting in programs in the health sector can run very effectively and on target, starting from the recording system to reporting in the application of government information systems in the regions. The purpose of this study aims to analyze the implementation of the Regional Government Information System (SIPD) in the health sector at the Teluk Wondama Regency Health Office, West Papua. The results of the input research on Human Resources are still inadequate, the input has not been maximized due to the lack of understanding and training of program managers on the nomenclature of activities in the application, there is a difference between the proposed activity program from the field and the nomenclature of the program in the health sector, the delivery of information through meetings, letters and whatsapp groups, the Procedural Operational Standards for the program proposal process in OPD are not yet available, including the proposal for the Health sector program at the Health Office. The process still needs to develop the system, the appointment of bureaucracy affects the implementation of SIPD and does not have an impact on human resource incentives. The ouput element is still necessary in terms of meeting the needs and specifications of the SIPD design. Feedback related to Communication runs well and coordinates with each other. Conclusion. Improvement efforts are to increase the capacity of human resources both involved in the management and operation process of SIPD and fields and sections that should propose activity programs in the health sector, socialization to program managers if there are changes to the nomenclature of programs in the health sector in the SIPD application, conduct monitoring processes, and evaluate periodically and regularly the implementation of the SIPD application and provide special training for SIPD application users Journal: Management (Montevideo) Pages: 241 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025241 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:241:id:1062486agma2025241 Template-Type: ReDIF-Article 1.0 Author-Name: Darío Luis Candellero Author-Name-First: Darío Luis Author-Name-Last: Candellero Author-Name: José Poncio Author-Name-First: José Author-Name-Last: Poncio Title: Trade Opportunities between Argentina and Uruguay: Identification of Strategic Sectors Based on Export Indicators (2022–2024) Abstract: Introduction: the trade relationship between Argentina and Uruguay, marked by productive complementarities and structural asymmetries, provides a favorable context for identifying strategic sectors that can strengthen Argentina’s regional export insertion. Geographical proximity, institutional ties within MERCOSUR, and longstanding economic connections reinforce the need for indicator-based analysis. Objective: this study aims to identify the strategic sectors with the greatest potential for Argentina’s commercial insertion into the Uruguayan market during the 2022–2024 period. Based on a quantitative analysis using foreign trade indicators, the objective is to provide empirical evidence to guide both public policy and business decision-making, with the goal of strengthening regional integration, diversifying Argentina’s export supply, and enhancing its competitive positioning within the framework of MERCOSUR. Methods: a quantitative and comparative methodology was applied using official foreign trade data for the period 2022–2024. The analysis focused on the 37 main tariff lines exported by Argentina to Uruguay, classified according to the MERCOSUR Common Nomenclature (at the 8-digit level), using four indicators: Herfindahl-Hirschman Index, Grubel-Lloyd Index, Trade Overlap Index, and the Symmetric Revealed Comparative Advantage Index. Additionally, the Trade Intensity Index and the Bilateral Trade Complementarity Index were calculated to contextualize the structural dynamics. Results: findings confirm a predominantly inter-industry trade pattern, with moderate concentration and low structural overlap, revealing structural advantages for Argentina’s export supply. Pet food was identified as a strategic sector due to its high revealed comparative advantage, limited domestic competition in Uruguay, and direct access to consumers. The analysis also showed exceptionally high bilateral trade intensity and moderate structural complementarity between the two economies. Conclusions: the methodological approach proved effective in detecting export opportunities based on quantitative indicators. The findings provide evidence to support targeted trade promotion policies and offer a replicable framework for assessing strategic sectors in other regional markets. Journal: Management (Montevideo) Pages: 239 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025239 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:239:id:1062486agma2025239 Template-Type: ReDIF-Article 1.0 Author-Name: Rollins Chiyem Iyadi Author-Name-First: Rollins Author-Name-Last: Chiyem Iyadi Author-Name: Nelson Chidi Edeme Author-Name-First: Nelson Author-Name-Last: Chidi Edeme Author-Name: Etomi Sodje Author-Name-First: Etomi Author-Name-Last: Sodje Author-Name: Emmanuella Uyo Author-Name-First: Emmanuella Author-Name-Last: Uyo Author-Name: Oyakhire Christopher Okosodo Author-Name-First: Oyakhire Author-Name-Last: Christopher Okosodo Author-Name: Chuks Iyadi Author-Name-First: Chuks Author-Name-Last: Iyadi Author-Name: Edirin Jeroh Author-Name-First: Edirin Author-Name-Last: Jeroh Author-Name: Victor Chukwunweike Ehiedu Author-Name-First: Victor Author-Name-Last: Chukwunweike Ehiedu Title: Forensic Marketing and Organizational Effectiveness: Does it Matter for the Nigerian Banking Industry? Abstract: Purpose: This insightful research developed into a forensic marketing and organisational effectiveness nexus. Specifically, forensic marketing was disaggregated into data-based marketing and marketing intelligence, while organisational effectiveness was measured by. Method: Eighty-four (84) bank executives of listed commercial banks were sampled using a well-structured questionnaire, while the Pearson Product Moment correlation (PPM) coefficient was used to analyse the data sourced. Result: Data-based marketing is positively and significantly related to organisational effectiveness (r=0.507, p<0.05). Also, marketing intelligence improves organisational effectiveness significantly (r=0.788, p<0.05). Conclusion: Forensic marketing (data-based marketing and marketing intelligence) are strategic tools for achieving organisational effectiveness. Recommendations: Bank executives are advised to place more attention on forensic marketing as it helps to reduce financial irregularities. Also, there is a need for Nigerian banks to invest more funds in data infrastructure and continuous training of bank utility staff in data analytics and, at the same time, integrate market intelligence into their strategic decision-making process. Originality/Contribution: The research is unique in positioning forensic marketing as both a fraud-mitigating and performance-inducing strategy. Also, the research offers an in-depth understanding of how data-driven marketing and marketing intelligence can serve not only as a tool for improving organisational performance but also as an efficient tool for reducing financial misconduct and organisational inefficiency. Lastly, the research originality centres on expanding the strategic scope of marketing beyond traditional promotional functions to cover a wider performance and risk management model. Journal: Management (Montevideo) Pages: 237 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025237 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:237:id:1062486agma2025237 Template-Type: ReDIF-Article 1.0 Author-Name: Nuohan Li Author-Name-First: Nuohan Author-Name-Last: Li Author-Name: Hafizah Omar Zaki Author-Name-First: Hafizah Omar Author-Name-Last: Zaki Author-Name: Che Aniza Binti Che Wel Author-Name-First: Che Aniza Author-Name-Last: Binti Che Wel Author-Name: Nadzirah Binti Rosli Author-Name-First: Nadzirah Author-Name-Last: Binti Rosli Title: Research on Green Purchase Intention and Behavior: A Bibliometric Analysis (2015-2025) Abstract: With the increasing global emphasis on sustainable development, green consumption has emerged as a prominent topic of interest among academics and policymakers. This study conducts a comprehensive bibliometric and visual analysis of literature related to green purchase intention and behavior indexed in the Web of Science Core Collection (SCI and SSCI) from 2015 to 2025. Utilizing VOSviewer software, the analysis systematically examines publication trends, key contributors, core journals, high-frequency keywords, co-citation networks, and international collaboration patterns. The findings reveal that: (1) Research on green consumption has experienced consistent annual growth, particularly after 2020, highlighting heightened scholarly attention; (2) Among nations, China, India, and Malaysia lead in research activity and collaboration; (3) Co-citation analysis identifies foundational literature and key research clusters in the field; (4) Sustainability, Journal of Cleaner Production and similar journals serve as primary publication outlets with significant academic influence; (5) Keyword co-occurrence analysis highlights themes such as “model” “impact” “antecedents” and “determinants” as central to the field; (6) The co-citation network illustrates the evolution of theoretical frameworks and thematic trajectories. These results offer a comprehensive overview of the intellectual structure and developmental trajectory of green consumption research, providing a solid foundation for future empirical studies and policy-making initiatives. Journal: Management (Montevideo) Pages: 236 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025236 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:236:id:1062486agma2025236 Template-Type: ReDIF-Article 1.0 Author-Name: Oleksandr Slobozhan Author-Name-First: Oleksandr Author-Name-Last: Slobozhan Author-Name: Pavlo Lisyansky Author-Name-First: Pavlo Author-Name-Last: Lisyansky Author-Name: Ihor Demidov Author-Name-First: Ihor Author-Name-Last: Demidov Author-Name: Vitaliy Kryvoshein Author-Name-First: Vitaliy Author-Name-Last: Kryvoshein Author-Name: Olga Melnychenko Author-Name-First: Olga Author-Name-Last: Melnychenko Title: The Impact of Political Risks on the Effectiveness of Public Policy Abstract: Public policy is one of the areas for regulating socio-economic, cultural, and environmental challenges that affect citizens' quality of life. The article aims to study the impact of political risks on the effectiveness of public policy in Ukraine. To achieve this goal, the authors examines the state of research on the problems of modern public policy and the political risks Ukraine faces. OpenAlex, Scopus, and Google Scholar databases were used to collect literature. 5,756 results were obtained by keywords. After removing 1,876 duplicates, screening, and thematic analysis, another 2,805 sources were rejected. 1,075 remained, which were evaluated according to the following criteria: topic, connection with the Ukrainian context, presence of challenges, language (English), date (from 2016), and methodology. As a result, 54 sources were included in the analysis. The VosViewer software was used to process the literature available in the OpenAlex database for the systematic literature analysis. The results emphasise that systemic corruption in public authorities is a significant risk. The high expropriation risk, which primarily concerns sanctioned assets, is also noted. High political violence risks were also reported, indicating instability that could escalate into internal conflicts or other political confrontations. Security risks are relatively moderate and inferior to public risks associated with economic processes. The conclusions summarise that the studied indicators demonstrate a high level of political and financial risks, which generally harm the conduct of public policy in Ukraine. An exceptionally high level of political violence and default threat may lead to governmental instability and problems implementing long-term political strategies. Journal: Management (Montevideo) Pages: 234 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025234 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:234:id:1062486agma2025234 Template-Type: ReDIF-Article 1.0 Author-Name: Cecilia Ficco Author-Name-First: Cecilia Author-Name-Last: Ficco Author-Name: Gustavo Sader Author-Name-First: Gustavo Author-Name-Last: Sader Author-Name: Ariana Catalano Cecchel Author-Name-First: Ariana Author-Name-Last: Catalano Cecchel Author-Name: María Belén Danna Author-Name-First: María Belén Author-Name-Last: Danna Title: Analysis of intellectual capital and sustainability information in listed companies in Argentina Abstract: Introduction: under the sustainability paradigm, the elements that make up companies' intellectual capital (IC) are considered key resources, given the central role that IC plays in the creation of economic, social, and environmental value. However, there is an informational problem surrounding IC, as reports prepared to comply with current regulatory requirements contain limited information, which has led to its disclosure being largely voluntary. Objectives: this paper aims to analyze the IC information disclosed by companies in the BYMA Sustainability Index in reports prepared under GRI standards, and to explore the relationship between IC and sustainability. Methods: an exploratory, descriptive, and interpretive research study was conducted, based on content analysis and the calculation of IC disclosure indices. Results: when disclosing sustainability-related information, companies revealed information on the three classic dimensions of IC, with a high level of disclosure. The importance of information on the relational dimension of IC was highlighted, in terms of commitment to the environment and society and the importance assigned to relationships with customers, suppliers, and other stakeholders. Conclusions: a significant relationship was found between IC and corporate sustainability. These findings demonstrate the growing connection between the two concepts, which is highlighted by the most recent literature and has recently been recognized at the regulatory level in IFRS S1 of the International Sustainability Standards Board. Journal: Management (Montevideo) Pages: 233 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025233 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:233:id:1062486agma2025233 Template-Type: ReDIF-Article 1.0 Author-Name: Pedro Luis Bracho-Fuenmayor Author-Name-First: Pedro Luis Author-Name-Last: Bracho-Fuenmayor Author-Name: Neiba Yadira Echeagaray Solorza Author-Name-First: Neiba Yadira Author-Name-Last: Echeagaray Solorza Author-Name: Gabriel Alejandro Rivadeneira Fuel Author-Name-First: Gabriel Alejandro Author-Name-Last: Rivadeneira Fuel Author-Name: Juan Manuel Quintero Ramírez Author-Name-First: Juan Manuel Author-Name-Last: Quintero Ramírez Title: Digital transformation and financial education in post-pandemic higher education: A systematic review Abstract: Introduction: Financial education, intertwined with digital literacy, plays a crucial role in promoting financial resilience and inclusion. However, challenges such as low digital financial literacy and regional disparities persist. Objective: This systematic review aims to analyze the strategies implemented by universities worldwide to integrate digital transformation into financial education, focusing on its impact on vulnerable student populations. Methods: The study followed the PRISMA guidelines for systematic reviews. A comprehensive search was conducted in Scopus using Boolean operators to identify relevant empirical studies and systematic reviews published between 2020 and 2024. Out of 359 initial articles, 15 met the inclusion criteria after a rigorous screening process. Thematic synthesis and quality assessment were performed using ATLAS.ti and the MERSQI tool. Results: The findings highlight that digital transformation enhances financial literacy and inclusion, particularly through tools like fintech and biometric systems. However, disparities exist, with rural and low-income students facing greater challenges. Studies from BRICS countries and China demonstrated the potential of digital finance to reduce income gaps, while research in Mexico and Poland revealed barriers such as self-exclusion and digital fatigue. Conclusions: Digital financial literacy is essential for modern higher education, requiring curricular integration and institutional cultural shifts. Journal: Management (Montevideo) Pages: 232 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025232 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:232:id:1062486agma2025232 Template-Type: ReDIF-Article 1.0 Author-Name: Viktoriia Voloshyna-Sidei Author-Name-First: Viktoriia Author-Name-Last: Voloshyna-Sidei Author-Name: Serhii Onishchenko Author-Name-First: Serhii Author-Name-Last: Onishchenko Author-Name: Nataliya Zhydovska Author-Name-First: Nataliya Author-Name-Last: Zhydovska Author-Name: Tetiana Borodenko Author-Name-First: Tetiana Author-Name-Last: Borodenko Author-Name: Maryna Abramova Author-Name-First: Maryna Author-Name-Last: Abramova Title: The Influence of Fintech Startups on the Dynamics of Innovative Development of the Financial Market Abstract: Introduction: this study explored the transformative influence of fintech startups on the development of Ukraine’s financial market, with a specific focus on Monobank, EasyPay, and Finmap. These companies have employed artificial intelligence (AI), blockchain, and API technologies to address systemic inefficiencies, enhance customer experience, and empower small and medium-sized enterprises (SMEs). Methods: a qualitative case study approach was adopted to provide an in-depth understanding of the operational models and strategic impact of the selected fintechs. Data collection followed the PRISMA methodology to ensure methodological rigour. A total of 53 sources were analysed, including fintech association reports, academic literature, and reliable media outlets. Results: the findings demonstrated that EasyPay's integration of blockchain technology significantly improved transaction speed and security. Monobank’s use of AI-powered analytics and open APIs transformed digital banking services by streamlining user interaction and operational processes. Collectively, these startups contributed to the modernisation of Ukraine’s financial sector by promoting digitalisation, financial accessibility, and service innovation. Conclusions: despite these advancements, fintech startups continue to encounter major regulatory hurdles, particularly concerning blockchain and cryptocurrency legislation, which impede scalability. The study highlights the urgent need for transparent, adaptive regulatory frameworks, multisector collaboration, and targeted incentives to foster sustainable fintech development in Ukraine. Journal: Management (Montevideo) Pages: 218 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025218 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:218:id:1062486agma2025218 Template-Type: ReDIF-Article 1.0 Author-Name: Yuanyuan Guo Author-Name-First: Yuanyuan Author-Name-Last: Guo Author-Name: Hazlina Shaik Md Noor Alam Author-Name-First: Hazlina Shaik Author-Name-Last: Md Noor Alam Author-Name: Nur Khalidah Dahlan Author-Name-First: Nur Author-Name-Last: Khalidah Dahlan Title: Research on the System of Compensation for Mental Damage in Breach of Contract under Chinese Law: Focusing on Article 996 of Chinese Civil Code Abstract: Although the introduction of Article 996 of Chinese Civil Code has resolved the dilemma of lacking legal basis for compensation for mental damage in breach of contract and provided significant room for the development of the system of compensation for mental damages in breach of contract, this research remains unclear in terms of legal nature of the right of claim, the scope of personality rights, and the evaluation of severe mental damage. This has led to significant differences in the legal basis and outcomes of judicial decisions in practice, affecting the consistency and authority of the law. This research focuses on Article 966 of Chinese Civil Code, employing methods such as literature analysis and case method to explore the fundamental legal nature, scope of application, and objective criteria for determination under Article 996 of Chinese Civil law. Additionally, it uses comparative method to examine the systems of compensation for mental damage in breach of contract in major civil law and common law jurisdictions. Finally, the research proposes three recommendations: clarifying the independent legal nature of claim for compensation for mental damage, enumerating specific types of contracts to expand “damage to personality rights” to “damage to special emotional interests”, and establishing an objective evaluation standard for severe mental damage by comprehensively considering medical, psychological, and legal factors. Journal: Management (Montevideo) Pages: 215 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025215 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:215:id:1062486agma2025215 Template-Type: ReDIF-Article 1.0 Author-Name: Hanna Mykhalchenko Author-Name-First: Hanna Author-Name-Last: Mykhalchenko Author-Name: Olena Cherniaieva Author-Name-First: Olena Author-Name-Last: Cherniaieva Author-Name: Oksana Bashtannyk Author-Name-First: Oksana Author-Name-Last: Bashtannyk Author-Name: Iryna Shumliaieva Author-Name-First: Iryna Author-Name-Last: Shumliaieva Author-Name: Nataliia Pitel Author-Name-First: Nataliia Author-Name-Last: Pitel Title: Public Administration in the Context of Global Challenges Abstract: Introduction: the study explored Ukraine’s public administration within the context of global challenges, focusing on war, digitalisation, migration, and economic instability. The objective was to assess the effectiveness of governance strategies and identify systemic issues requiring reform. Method: a descriptive design was applied using content analysis, comparison, and synthesis. Literature was selected through the PRISMA method, resulting in 54 sources published between 2018 and 2024. Data were coded and categorised using Microsoft Excel, enabling structured interpretation and cross-comparison. Results: the findings revealed superficial integration of socio-economic sectors, insufficient legal adaptation, and weak crisis response mechanisms. Public administration expenditures were inefficient, with over 50 % allocated to salaries and operational costs. Although digital tools like Diia enhanced service delivery, challenges persisted in cybersecurity and trust. Key recommendations included eliminating functional duplication, implementing project-based budgeting, and strengthening civil society engagement. Conclusions: Ukrainian public administration demonstrated partial adaptability but remained vulnerable to complex internal and external pressures. Strategic reforms, digital innovation, and international experience exchange were deemed essential for improving resilience and transparency. The study highlighted the need for systemic, integrated approaches to sustain effective governance in a continuously evolving global environment. Journal: Management (Montevideo) Pages: 209 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025209 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:209:id:1062486agma2025209 Template-Type: ReDIF-Article 1.0 Author-Name: Manoranjan Dash Author-Name-First: Manoranjan Author-Name-Last: Dash Author-Name: Sonia Riyat Author-Name-First: Sonia Author-Name-Last: Riyat Author-Name: Bora Upendra Rao Author-Name-First: Bora Author-Name-Last: Upendra Rao Author-Name: Mathan Author-Name: Malcolm Homavazir Author-Name-First: Malcolm Author-Name-Last: Homavazir Author-Name: Yashoda Author-Name: Madhur Taneja Author-Name-First: Madhur Author-Name-Last: Taneja Author-Name: Reshma Sibichan Author-Name-First: Reshma Author-Name-Last: Sibichan Title: Integration of AI Technologies and Knowledge Management Enhances Business Process Efficiency and Competitive Advantage Abstract: The integration of Artificial Intelligence (AI) and Knowledge Management (KM) structures have emerged as a powerful strategy to streamline business processes and gain a competitive edge. The primary objective is to examine how the integration of AI and KM improves business efficiency, fosters innovation, and enhances competitive advantage across various industries, providing insights into the measurable benefits. Key variables include the level of AI integration, knowledge management (KM) effectiveness, business process efficiency, competitive advantage, and employee satisfaction. These factors were measured using standardized scales to determine their interrelations and impact on business performance. Data was collected using surveys from 750 employees across 10 companies, alongside 15 interviews with senior managers. SPSS was used to analyze quantitative data. SPSS was also used for correlation, regression, and descriptive statistics of key variables. There are strong positive correlations between business process efficiency and AI integration level (0.64) as well as between competitive advantage and KM effectiveness (0.67), and the results show that all variables have high mean scores, with business process efficiency having the highest mean (4.22) and employee satisfaction having the lowest (3.98). The investigation concludes that integrating AI technologies with KM systems significantly improves business process efficiency and provides a competitive edge. Organizations should prioritize these integrations to stay competitive, though challenges such as resistance to change must be managed. Journal: Management (Montevideo) Pages: 197 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025197 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:197:id:1062486agma2025197 Template-Type: ReDIF-Article 1.0 Author-Name: Hemal Thakker Author-Name-First: Hemal Author-Name-Last: Thakker Author-Name: Amit Kumar Shrivastav Author-Name-First: Amit Author-Name-Last: Kumar Shrivastav Author-Name: Princy AS Author-Name-First: Princy Author-Name-Last: AS Author-Name: Ansuman Samal Author-Name-First: Ansuman Author-Name-Last: Samal Author-Name: Fazil Hasan Author-Name-First: Fazil Author-Name-Last: Hasan Author-Name: Babitha Title: Financial Risk Prediction for Agricultural Enterprises Using Intelligent Modeling and Dynamic State Analysis Abstract: Agricultural enterprises have financial uncertainties due to market volatility, climate disruptions, and changes in policies; therefore, farming operations must use timely and accurate forecasts, as they are particularly vulnerable to external economic shocks and environmental variability. Standard forecasting methods usually cannot capture nonlinear dependencies and dynamic shifts in risk profiles; therefore, there is a need to consider intelligent, adaptive systems. Research proposes a novel financial risk prediction model using the Sooty Tern Optimization Algorithm Attention-Based Long Short-Term Memory (STOA-Att-LSTM). Financial risk data were collected, which included agricultural enterprise financial records, national weather databases, and commodity market indices. To ensure data integrity and modelling efficiency, two essential pre-processing techniques were employed. Handling missing values was performed using linear interpolation to reconstruct incomplete sequences, particularly in time-series financial and climatic data, to standardize variables, facilitating efficient model training and convergence. The STOA algorithm was used to optimize the hyper-parameters of the Att-LSTM model, enhancing its generalization and predictive accuracy. The attention mechanism enabled the model to dynamically focus on critical time-dependent features influencing financial risk. Dynamic state analysis further strengthened the framework by capturing temporal shifts in enterprise conditions. Model evaluation using Python-based implementation of error metrics and classification accuracy (0.9899) showed better results compared to traditional and baseline deep learning (DL) models. The proposed framework offers a robust, adaptive tool for proactive financial risk assessment in agricultural enterprises, supporting sustainable decision-making in uncertain environments. Journal: Management (Montevideo) Pages: 179 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025179 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:179:id:1062486agma2025179 Template-Type: ReDIF-Article 1.0 Author-Name: Angad Tiwary Author-Name-First: Angad Author-Name-Last: Tiwary Author-Name: Mathan Author-Name: Soumya Mishra Author-Name-First: Soumya Author-Name-Last: Mishra Author-Name: Keerthi Jain Author-Name-First: Keerthi Author-Name-Last: Jain Author-Name: Yashoda Author-Name: Ameya Ambulkar Author-Name-First: Ameya Author-Name-Last: Ambulkar Title: Enhancing Risk Prediction Framework for Corporate Financial Management Using Optimized Neural Network Strategies Abstract: Risk prediction is crucial in corporate financial management, influencing strategic decision-making, investment optimization, and proactive mitigation. Traditional models struggle to handle modern financial data's complexity, nonlinearity, and temporal volatility. To address these limitations, this research proposes an advanced, intelligent risk prediction framework based on a Siberian Tiger Optimization-driven Temporal Convolutional Neural Network (STO-TCN). The framework is specifically designed to improve predictive accuracy, adaptability, and robustness in fluctuating financial environments. Research utilizes a comprehensive dataset comprising publicly available corporate financial statements, stock exchange disclosures, and macroeconomic indicators across diverse industry sectors. To enhance data integrity and model performance, two preprocessing techniques were applied: z-score standardization to ensure uniform data scaling and outlier detection to minimize the distortion caused by anomalous data entries. The TCN component effectively captures sequential patterns in financial time-series data, while the STO algorithm optimizes model hyperparameters and network weights, accelerating convergence and reducing overfitting. Experimental results demonstrate that the STO-TCN framework significantly outperforms traditional models with an accuracy of 0.9844, particularly in highly dynamic market scenarios using Python. This predictive framework offers a scalable and adaptive solution for corporate financial risk assessment, with practical applications in investment planning, regulatory compliance, financial governance, and enterprise sustainability. Further investigation incorporates real-time data streams and evaluates performance in small and medium-sized enterprises (SMEs) to broaden its applicability. Journal: Management (Montevideo) Pages: 178 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025178 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:178:id:1062486agma2025178 Template-Type: ReDIF-Article 1.0 Author-Name: Kalai Lakshmi TR Author-Name-First: Kalai Author-Name-Last: Lakshmi TR Author-Name: Jyoti Ranjan Das Author-Name-First: Jyoti Author-Name-Last: Ranjan Das Author-Name: Subhash Kumar Verma Author-Name-First: Subhash Author-Name-Last: Kumar Verma Author-Name: Roopa Traisa Author-Name-First: Roopa Author-Name-Last: Traisa Author-Name: Varsha Agarwal Author-Name-First: Varsha Author-Name-Last: Agarwal Author-Name: Charu Wadhwa Author-Name-First: Charu Author-Name-Last: Wadhwa Title: Leveraging Digital Marketing and Artificial Intelligence to Assess Enhanced Customer Experiences Abstract: Introduction: Incorporation of Artificial Intelligence (AI) into Digital Marketing (DM) has changed customer engagement by providing a personalized and efficient way to give service and interact with customers. For all of these advancements, there is limited empirical research that has explored how AI-driven personalization, convenience, and service quality impact customer experience through trust. Objective: This research uses a quantitative, survey-based research design to investigate how AI and DM influence customer experience. Method: Data is collected from 350 respondents that currently engage with an AI-enabled platform. Key constructs Perceived Personalization (PP), Perceived Convenience (PC), Customer Trust (CT), Customer Experience (CE) and AI-Enabled Service Quality (AESQ) were analyzed in this research. Result: Outcomes expose that PP (β = 0.34), PC (β = 0.28), and AESQ (β = 0.31) significantly influence CT, which in turn has a strong effect on CE (β = 0.62). The model explained that CT was 62% and CE was 56% variance, with statistical support of all hypothesis. Conclusion: This analysis concludes that AI-integrated DM strategies provide a better customer experience primarily because of developing trust. There are implications that marketers find practical in designing trust-centered AI interactions to enhance overall satisfaction and loyalty. Journal: Management (Montevideo) Pages: 177 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025177 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:177:id:1062486agma2025177 Template-Type: ReDIF-Article 1.0 Author-Name: Sonia Riyat Author-Name-First: Sonia Author-Name-Last: Riyat Author-Name: Velumoni D Author-Name-First: Velumoni Author-Name-Last: D Author-Name: Rita Prusty Author-Name-First: Rita Author-Name-Last: Prusty Author-Name: Aparna Sharma Author-Name-First: Aparna Author-Name-Last: Sharma Author-Name: Varalakshmi Author-Name: Varsha Agarwal Author-Name-First: Varsha Author-Name-Last: Agarwal Title: Charting the Path for Future Research in Digital and Social Media Marketing Abstract: The rise of social media has fundamentally transformed how consumers interact with brands and make purchasing decisions. Companies now leverage digital platforms to promote products, engage customers. Despite these advantages, challenges such as managing negative online reviews and avoiding overly intrusive marketing tactics remain critical. An aggressive digital presence can damage trust and alienate potential customers if not handled thoughtfully. This research combines the opinions on a quantity of topics connected to social and digital marketing. In addition to the points of view on more focused topics such as artificial intelligence (AI), augmented reality (AR) marketing, multimedia direction, mobile devices marketing management, and ethical issues, the expert's perspectives provide an in-depth perspective on the major elements of this significant topic. These insights also reflect the evolving consumer expectations, technological disruptions, and the strategic adaptability required by marketers in competitive digital environment. The investigation on challenges and emerging ideas that can enhance understanding and effectiveness in digital and social advertising. It identifies research gaps and areas requiring deeper exploration, offering valuable insights for investigations. The findings contribute significantly to evolving industry practices and theoretical frameworks. It holds importance for both marketing professionals and academic researchers aiming to innovate in the field. Journal: Management (Montevideo) Pages: 176 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025176 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:176:id:1062486agma2025176 Template-Type: ReDIF-Article 1.0 Author-Name: Sendhilkumar Manoharan Author-Name-First: Sendhilkumar Author-Name-Last: Manoharan Author-Name: Ayasa Kanta Mohanty Author-Name-First: Ayasa Author-Name-Last: Kanta Mohanty Author-Name: Pompi Das Sengupta Author-Name-First: Pompi Author-Name-Last: Das Sengupta Author-Name: Raja YN Author-Name-First: Raja Author-Name-Last: YN Author-Name: Kalai Lakshmi TR Author-Name-First: Kalai Author-Name-Last: Lakshmi TR Author-Name: Zuleika Homavazir Author-Name-First: Zuleika Author-Name-Last: Homavazir Author-Name: Roopa Traisa Author-Name-First: Roopa Author-Name-Last: Traisa Author-Name: Sukhman Ghumman Author-Name-First: Sukhman Author-Name-Last: Ghumman Title: The Impact of Leadership Effectiveness on Employee Commitment and Engagement Within Corporate Workplaces Abstract: Introduction: Effective Leadership is the foundation of corporate success, influencing attitudes among employees, performance, and engagement. However, many corporate workplaces struggle with disengaged employees and low commitment levels due to ineffective leadership practices. The research investigates the impact of managerial approaches on commitment and involvement of employee in business settings, concentrating on transformative, transactional, and servant leadership, and their impact on affective commitment and behavioral engagement. Methodology: Data were acquired by using structured surveys from 400 individuals across business organizations in the information technology (IT), financial, and manufacturing sectors. The Hypothesis (H1-H8) was developed, and implemented in IBM SPSS statistic version 26. Data analysis included Pearson correlation, descriptive data, Structural Equation Modelling (SEM) and multiple regression analysis to explore both direct and indirect relationships among variables. Results: The findings showed transactional leadership (TL) had the most impact on employee commitment (EC) with a path coefficient (0.40) and employee engagement (EE) 0.43. The Servant leadership (SL) and transactional leadership (TSL) with moderate impact with path coefficients in SL (0.22, and 0.19) for EC and EE, in TSL (0.16) for EC, and (0.13) for EE. Conclusion: The research by SEM reveals that leadership Effectiveness is an important aspect in influencing how employees act, underlining the need to engage in leadership development efforts that enhance compassion, interaction, empowerment, and ethical behavior to increase motivation, commitment, and engagement. Journal: Management (Montevideo) Pages: 175 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025175 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:175:id:1062486agma2025175 Template-Type: ReDIF-Article 1.0 Author-Name: Sulabh Mahajan Author-Name-First: Sulabh Author-Name-Last: Mahajan Author-Name: Indumathi R Nagesh Author-Name-First: Indumathi Author-Name-Last: R Nagesh Author-Name: Bibhuti Bhusan Mishra Author-Name-First: Bibhuti Author-Name-Last: Bhusan Mishra Author-Name: Sudeshna Sarkar Author-Name-First: Sudeshna Author-Name-Last: Sarkar Author-Name: Sindhu G Author-Name-First: Sindhu Author-Name-Last: G Author-Name: Velumoni D Author-Name-First: Velumoni Author-Name-Last: D Author-Name: Varsha Agarwal Author-Name-First: Varsha Author-Name-Last: Agarwal Author-Name: Varalakshmi Title: Artificial Intelligence and Strategic Governance: Enabling Real-Time Decisions in Complex Business Ecosystems Abstract: Introduction: In today’s fast-paced and determined business environments, management operations, making strategic decisions, and responding to market trends have become increasingly more difficult. To overcome these difficulties, Artificial Intelligence (AI) has emerged as a strong implement that facilitates real-time decision-making across several business functions. By applying data-driven insights, strategic governance, and AI can improve decision-making in complicated ecosystem. Objective: Study explores how AI can enhance strategic governance to help direct decision-making in complex business environment. It focuses on how AI can be used to assess dynamic data streams, forecast possible results, and offer useful insights to boost competitiveness and effective integrity. Methods: Study looks at a number of AI approaches, such as deep learning (DL) and machine learning (ML), which are useful in business management settings like supply chain optimization, forecasting consumer behavior, and analyzing market trends. Several cases from different industries are analyzed to show how AI is basically utilized to facilitate quick decision-making. Result: The outcomes of AI-enabled systems extensively enhance the speed and accuracy of decision-making, allow businesses to direct resources more efficiently, react proactively to unique opportunities, and react to disruption. Artificial intelligence (AI) models provide predictive insights into supply chains, customer behaviour prediction, market trends, ensuring that decisions are based on up-to-date and well organized data. Conclusion: Businesses can respond to problems more efficiently, optimize processes, match decisions completed in real time with more general strategic objectives when AI is included with strategic governance. Journal: Management (Montevideo) Pages: 174 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025174 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:174:id:1062486agma2025174 Template-Type: ReDIF-Article 1.0 Author-Name: Krishna Reddy Author-Name-First: Krishna Author-Name-Last: Reddy Author-Name: Tarun Kapoor Author-Name-First: Tarun Author-Name-Last: Kapoor Author-Name: Vishweshwar Mensumane Author-Name-First: Vishweshwar Author-Name-Last: Mensumane Author-Name: Saroj Kanta Biswal Author-Name-First: Saroj Author-Name-Last: Kanta Biswal Author-Name: Richa Garg Author-Name-First: Richa Author-Name-Last: Garg Author-Name: Preeti Khatri Author-Name-First: Preeti Author-Name-Last: Khatri Author-Name: Rani J Author-Name-First: Rani Author-Name-Last: J Author-Name: Hemal Thakker Author-Name-First: Hemal Author-Name-Last: Thakker Title: The Effect of Working Capital and Investment Decisions on Small Firm Financial Sustainability and Growth Abstract: Introduction: The industry of small and medium-sized enterprises (SMEs) has a key impact on the economy by creating jobs, encouraging innovation, and facilitating expansion. Many SMEs have issues with stability because their working capital is not utilized properly, and investment approaches are not well-structured. This research aims to analyze the effects of working capital components and investment decisions on the ability of small firms to grow and remain sustainable. Method: Data for analysis were obtained from 230 SMEs in the manufacturing, services, and retail sectors. Financial practices and characteristics of the firms were summarized using descriptive statistics. Result: Using multiple linear regression analysis, it was found that accounts receivable, inventory, and investment decisions were key factors in determining if a corporate entity can remain sustainable and achieve growth in revenue and assets. Conclusion: The results highlight that managing finances and planning investments for the short to medium term are important for the stability and results of SMEs. The research supports introducing financial literacy and strengthening the capacity to assist small business owners when making decisions. Journal: Management (Montevideo) Pages: 173 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025173 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:173:id:1062486agma2025173 Template-Type: ReDIF-Article 1.0 Author-Name: Varsha Agarwal Author-Name-First: Varsha Author-Name-Last: Agarwal Author-Name: Sunitha BK Author-Name-First: Sunitha Author-Name-Last: BK Author-Name: Wamika Goyal Author-Name-First: Wamika Author-Name-Last: Goyal Author-Name: Nidhi Shukla Author-Name-First: Nidhi Author-Name-Last: Shukla Author-Name: Dhruti Sundar Sahoo Author-Name-First: Dhruti Author-Name-Last: Sundar Sahoo Author-Name: Urvashi Thakur Author-Name-First: Urvashi Author-Name-Last: Thakur Author-Name: Nandeesh NS Author-Name-First: Nandeesh Author-Name-Last: NS Author-Name: Krishnapriya V Author-Name-First: Krishnapriya Author-Name-Last: V Title: The Moderating Impact of Transformational Leadership on Talent Management Effectiveness and Organizational Performance Abstract: Introduction: Organizations need effective people management to succeed in today’s challenging business environment. It covers recruiting staff, retaining them, and developing them according to the organization’s goals. This research investigates the role of talent management in performance and organizational commitment (OC), acting as the mediator. It also looks at the potential role of transformational leadership in influencing the link between talent management and Organizational Performance (OP). Method: A questionnaire was distributed for gathering information, and then analysis was performed using SPSS and AMOS. To check validity and reliability, a series of statistical methods, such as Composite Reliability (CR), Average Variance Extracted (AVE), and Cronbach’s alpha, were utilized. Through Structural Equation Modeling (SEM), we explored the impact of talent management and commitment on performance. The results of the Confirmatory Factor Analysis (CFA) confirmed the measurement model. Result: There was a satisfactory relationship between the model and the researcher’s analysis using Conducting AMOS. It was found that the Cronbach’s alpha exceeded 0.8 for every construct, meaning all results were internally consistent. A CFA was used to verify the measurement model, and SEM was applied to examine the relationships proposed in the research. Conclusion: The investigation found that organizational commitment and transformational leadership are positive influences. Good talent management has a positive effect on how the organization performs. It points out that encouraging commitment and using transformational leadership are important for managing employees well. These findings are valuable to companies that want to improve their performance by leading and managing people efficiently. Journal: Management (Montevideo) Pages: 172 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025172 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:172:id:1062486agma2025172 Template-Type: ReDIF-Article 1.0 Author-Name: Joyce R Author-Name-First: Joyce Author-Name-Last: R Author-Name: Poonam Singh Author-Name-First: Poonam Author-Name-Last: Singh Author-Name: Umakanth Author-Name: Ayush Gandhi Author-Name-First: Ayush Author-Name-Last: Gandhi Author-Name: Kiran Hiremath Author-Name-First: Kiran Author-Name-Last: Hiremath Author-Name: Anita Sahoo Author-Name-First: Anita Author-Name-Last: Sahoo Author-Name: Charu Wadhwa Author-Name-First: Charu Author-Name-Last: Wadhwa Author-Name: Nasa Dhanraj Author-Name-First: Nasa Author-Name-Last: Dhanraj Title: Multidimensional CSR Communication Strategies for Enhancing Financial Outcomes and Stakeholder Trust in Organizations Abstract: Introduction: Corporate Social Responsibility (CSR) has become a crucial element of modern business strategies, with organizations increasingly expected to contribute to societal well-being alongside their financial goals. Objective: The objective is to investigate how various CSR communication strategies, such as transparency and stakeholder engagement, affect stakeholder trust. It also aims to understand their contribution to financial performance, using data analysis to identify significant relationships between these factors. Methodology: Data collected through interviews with 30 CSR managers and executives, analyzing CSR reports from 15 organizations, and surveying 129 stakeholders (employees, consumers, and investors) on their perceptions of CSR communication and trust using a Likert scale (1-5). Independent variables include transparency in CSR communication, engagement with stakeholders, frequency of communication, CSR messaging strategy, and CSR focus areas. IBM SPSS 26 was used for data analysis. Multiple regression and ANOVA revealed significant positive relationships between CSR communication strategies (transparency, engagement, frequency) and stakeholder trust. Results: Descriptive statistics indicated higher trust in organizations with more frequent, transparent CSR communication and greater engagement with stakeholders. Conclusion: The investigation concludes that transparent, frequent, and engaging CSR communication strategies are essential in building stakeholder trust. Companies that focus on strategic, honest, and consistent communication across relevant CSR areas experience stronger stakeholder relationships and improved financial outcomes. Journal: Management (Montevideo) Pages: 171 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025171 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:171:id:1062486agma2025171 Template-Type: ReDIF-Article 1.0 Author-Name: John Paul M Author-Name-First: John Author-Name-Last: Paul M Author-Name: Aurolipy Das Author-Name-First: Aurolipy Author-Name-Last: Das Author-Name: Pooja Goel Author-Name-First: Pooja Author-Name-Last: Goel Author-Name: Lakshman Author-Name: Malcolm Homavazir Author-Name-First: Malcolm Author-Name-Last: Homavazir Author-Name: Abhishek Upadhyay Author-Name-First: Abhishek Author-Name-Last: Upadhyay Title: Enhancing Enterprise Human Resource Management Through Intelligent Strategies Using Hybrid Deep Learning Models Abstract: Introduction: Enterprise Human Resource Management (HRM), which tracks, evaluates, and improves employee performance, is essential to the expansion of a firm. However, conventional techniques like decision trees and linear regression frequently fall short in identifying intricate, non-linear relationships in employee data, which reduces their usefulness for making decisions in real time. Objective: The research aims to develop an intelligent, accurate, and scalable model for forecasting employee performance using a hybrid Deep Learning (DL) approach called the Intelligent Water Drops Driven Dynamic Long Short-Term Network (IntWD-DynLSTN). Methods: A real-world HR dataset that includes employee information like task completion rates, training hours, attendance, and performance ratings is used to train the algorithm. Preprocessing included encoding categorical data, using Z-score normalization, and addressing missing values by imputation. High-level characteristics were extracted from the structured HR data using Convolutional Neural Networks (CNN). These attributes were subsequently fed into a Dynamic Long Short-Term Network (DynLSTN) to identify sequential patterns in monthly employee performance. Finally, model hyperparameters were adjusted using the Intelligent Water Drops (IntWD) technique to enhance generality and accuracy. Results: Experimental results show that the proposed IntWD-DynLSTN model achieves higher prediction accuracy (0.98), precision (0.97), recall (0.97), and F1-score (0.98) compared to traditional and baseline methods. Conclusions: A scalable and dependable method for forecasting employee performance is provided by the suggested hybrid DL methodology. In dynamic organizational settings, it gives HR managers a strong tool for data-driven decision-making, facilitating quick interventions and efficient workforce management. Journal: Management (Montevideo) Pages: 170 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025170 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:170:id:1062486agma2025170 Template-Type: ReDIF-Article 1.0 Author-Name: Hemanth Kumar V Author-Name-First: Hemanth Author-Name-Last: Kumar V Author-Name: Lavanya M Author-Name-First: Lavanya Author-Name-Last: M Author-Name: Parag Amin Author-Name-First: Parag Author-Name-Last: Amin Author-Name: Varalakshmi Author-Name: Dikshit Sharma Author-Name-First: Dikshit Author-Name-Last: Sharma Author-Name: Pradeep Kumar Shinde Author-Name-First: Pradeep Author-Name-Last: Kumar Shinde Author-Name: Sasmita Pattnaik Author-Name-First: Sasmita Author-Name-Last: Pattnaik Author-Name: Abhishek Upadhyay Author-Name-First: Abhishek Author-Name-Last: Upadhyay Title: Digital Innovation as a Catalyst for Enhancing Organizational Agility in Rapidly Changing Business Environments Abstract: Introduction: In today’s fast-changing corporate market, Organizational Agility (OA) is critical to success. Digital innovation is essential for enabling businesses to respond promptly to changing market conditions and technological advancements. By incorporating digital technologies, businesses improves their flexibility, responsiveness, and competitiveness. Objective: This research seeks to investigate how digital innovation helps OA in quickly changing corporate environments. The research examines the impact of emerging technologies such as artificial intelligence (AI), cloud computing, and the Internet of Things (IoT) on organizational flexibility and responsiveness. Method: This research involves a detailed examination of existing studies that focus on howdigital technology is integrated into organizational frameworks. This research identified significant strategies, themes, and insights into how digital innovations drive organizational agility, such as the roles of leadership, culture, and technical adoption. Result: The findings show that digital innovation improves organizational agility by automating procedures, allowing for real-time decision-making, and increasing data-driven insights. AI and IoT enable faster response times, more consumer engagement, and more efficient operations. Conclusion: Digital innovation is a crucial enabler of organizational agility, providing the tools necessary to adapt to rapidly changing environments. Fully leveraging the benefits of digital transformation requires organizations must align digital strategies with leadership approaches and foster a culture of continuous learning and adaptability. Journal: Management (Montevideo) Pages: 169 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025169 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:169:id:1062486agma2025169 Template-Type: ReDIF-Article 1.0 Author-Name: Mukul Pandey Author-Name-First: Mukul Author-Name-Last: Pandey Author-Name: Sathyanarayana Gardasu Author-Name-First: Sathyanarayana Author-Name-Last: Gardasu Author-Name: John Paul M Author-Name-First: John Paul Author-Name-Last: M Author-Name: Malcolm Homavazir Author-Name-First: Malcolm Author-Name-Last: Homavazir Author-Name: Lakshman Author-Name: Mridula Gupta Author-Name-First: Mridula Author-Name-Last: Gupta Author-Name: Julie Sunil Author-Name-First: Julie Author-Name-Last: Sunil Author-Name: Jyoti Ranjan Das Author-Name-First: Jyoti Author-Name-Last: Ranjan Das Title: Strategic Integration of Innovation Management Practices within Complex Organizations: Emerging Models and Conceptual Insights Abstract: Introduction: The rapid pace of technological advancement and global competition has underscored the critical need for complex organizations to strategically integrate innovation management practices. This paper explores the theoretical foundations of innovation management and examines emerging models that align innovation efforts with organizational strategy. By analyzing key frameworks, such as the Resource-Based View (RBV), Open Innovation, and Dynamic Capabilities, this research highlights the challenges and opportunities organizations face in embedding innovation into their core processes. Method: This paper evaluates existing innovation management models, including Stage-Gate and Agile Innovation, and introduces emerging approaches such as Holacracy and Innovation Networks, which emphasize decentralized decision-making and cross-organizational collaboration. Key concepts such as strategic alignment, leadership roles, and technology integration are explored, providing insights into how innovation practices can be effectively integrated across complex organizational structures. Result: The research identifies cultural and structural barriers to innovation integration and suggests strategies for overcoming them. The findings suggest that when innovation management is aligned with organizational strategy, it fosters long-term sustainability, enhances competitive advantage, and drives organizational agility. Conclusion: The paper concludes by offering conceptual insights into the synergies between innovation and strategy while outlining directions for future research to further explore the integration of emerging technologies and external innovation ecosystems. Journal: Management (Montevideo) Pages: 168 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025168 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:168:id:1062486agma2025168 Template-Type: ReDIF-Article 1.0 Author-Name: Guruprasad Achyuta Author-Name-First: Guruprasad Author-Name-Last: Achyuta Author-Name: Preeti Y Shadangi Author-Name-First: Preeti Author-Name-Last: Y Shadangi Author-Name: Angad Tiwary Author-Name-First: Angad Author-Name-Last: Tiwary Author-Name: Akansha Gupta Author-Name-First: Akansha Author-Name-Last: Gupta Author-Name: Princy AS Author-Name-First: Princy Author-Name-Last: AS Author-Name: Kajal Chheda Author-Name-First: Kajal Author-Name-Last: Chheda Author-Name: Babitha Author-Name: Ansh Kataria Author-Name-First: Ansh Author-Name-Last: Kataria Title: Exploring the Influence of Communication Mechanisms on Organizational Effectiveness and Employee Engagement Abstract: Introduction: Effective communication mechanisms are vital for organizational success, influencing employee engagement and overall performance. Despite their importance, many organizations face challenges due to unclear or infrequent communication, which undermines trust and productivity. This research investigates the influence of communication mechanisms—including frequency, medium, formality, and clarity—on employee engagement and organizational effectiveness, with employee trust as a mediating factor. Methodology: Data were collected through a structured survey administered to 171 employees across various sectors. The survey measured communication practices, employee trust, and engagement using a 5-point Likert scale. Statistical analyses, including regression analysis, were conducted using IBM SPSS version 25 to examine the relationships among variables. Results: The analysis revealed that communication frequency and clarity significantly enhance Economic success (ES), and Operational efficiency (OE). Regression results indicated a strong positive correlation between clear communication and employee engagement (p < 0.01). Two-way communication (TWC), Transparency of communication (TC), Communication consistency (CC)and Employee engagement (EE) also contributed to improved trust and engagement. Conclusion: Findings highlight that communication clarity and frequency are critical drivers of employee engagement, facilitated by trust in communication. Organizations should prioritize enhancing communication quality and consistency to build trust, thereby fostering higher engagement and improved organizational effectiveness. Journal: Management (Montevideo) Pages: 167 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025167 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:167:id:1062486agma2025167 Template-Type: ReDIF-Article 1.0 Author-Name: Pratibha Sharma Author-Name-First: Pratibha Author-Name-Last: Sharma Author-Name: Pradeep Kumar Shinde Author-Name-First: Pradeep Author-Name-Last: Kumar Shinde Author-Name: Duryodhan Jena Author-Name-First: Duryodhan Author-Name-Last: Jena Author-Name: Nikita Shukla Author-Name-First: Nikita Author-Name-Last: Shukla Author-Name: Amit Saha Author-Name-First: Amit Author-Name-Last: Saha Author-Name: Hameem Khan P Author-Name-First: Hameem Author-Name-Last: Khan P Author-Name: Ameya Ambulkar Author-Name-First: Ameya Author-Name-Last: Ambulkar Author-Name: Supriya Title: Digital Transformation Success in SMEs: Exploring the Interplay of Technology, Organization, and Environment Abstract: Background: In the current digital economy, integrating cutting-edge technology into company operations has become essential to long-term sustainability and competitiveness. The term Digital Transform (DT) describes the deliberate use of digital technologies and processes to boost consumer engagement, operational effectiveness, and innovative capacity. For small and medium-sized enterprises (SMEs), DT presents both opportunities and challenges due to controlled resources and structural limitations. Objective: To explore how technological, organizational, and environmental factors collectively influence the success of DT in SMEs was the primary objective of this research. Method: an organized questionnaire collected data from 192 SME representatives across several industries. Using structural equation modeling (SEM), the research tested the relationships among particular variables. The model combined key constructs such as IT infrastructure readiness (ITIR) digital leadership (DL), organizational agility (OA), regulatory support (RS), market pressure (MP), workforce adaptability (WA), and Digital Transformation success (DTS). The DT process was assessed based on criteria that included the incorporation of digital platforms, real-time data utilization, and customer-driven innovation. SPSS and AMOS were utilized for data analysis, containing reliability tests, confirmatory factor analysis, descriptive statistics, and path analysis. Result: Results discovered that organizational agility (β=0.38, p<0.01) and IT readiness (β=0.33, p<0.01) had the most substantial effects on transformation success, with external market pressure (β=0.27, p<0.05) also playing a meaningful role. Digital leadership was found to significantly mediate organizational capabilities. Conclusion: These findings highlight the importance of internal capabilities supported by external drivers in shaping successful transformation outcomes. Journal: Management (Montevideo) Pages: 166 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025166 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:166:id:1062486agma2025166 Template-Type: ReDIF-Article 1.0 Author-Name: Kajal Chheda Author-Name-First: Kajal Author-Name-Last: Chheda Author-Name: Urvashi Thakur Author-Name-First: Urvashi Author-Name-Last: Thakur Author-Name: Rani J Author-Name-First: Rani Author-Name-Last: J Author-Name: Ganesh Prasad Das Author-Name-First: Ganesh Author-Name-Last: Prasad Das Author-Name: Mukesh Kumar Parashar Author-Name-First: Mukesh Kumar Author-Name-Last: Parashar Author-Name: Krishna Reddy Author-Name-First: Krishna Author-Name-Last: Reddy Title: AI-Powered Human Resource Management for Enhancing Employee Recruitment Efficiency and Talent Retention in Organizations Abstract: Artificial Intelligence (AI)-powered Human Resource Management (HRM) systems address inefficiencies in recruitment and employee retention. Traditional methods are slow, biased, and reactive. Integrating AI enables predictive insights, automated screening, and employee satisfaction monitoring, transforming HR practices into data-driven, strategic decision-making processes. This research aims to evaluate the impact of AI on improving recruitment efficiency and talent retention. It investigates whether AI-based tools significantly reduce hiring time, enhance job candidate fit, and predict attrition risk. Data was sourced from 1,000 anonymzed employee records, including 400 resumes, 280 satisfaction responses, and 320 attrition cases across the IT and finance sectors. Collected over a three-year period, the dataset supports recruitment analysis and employee retention prediction using AI-based models. Five variables were analyzed: recruitment time (RT), candidate-job match score (CJMS), employee satisfaction score (ESS), retention rate (RR), and AI-predicted attrition risk (APAR). These variables represent both continuous and ordinal data types, suitable for independent sample t-tests and regression analysis in SPSS 25. SPSS analysis showed significant reductions in recruitment time (p < 0.01) and improvements in job match scores. Among independent sample t-test results, the highest t-value was observed for CJMS (t = 22.15, p < 0.001). Spearman’s correlation indicated a strong positive link between satisfaction and retention. Regression analysis confirmed high predictive accuracy of AI-based attrition risk models. In regression findings, APAR had the highest R² value (R² = 0.42, p < 0.001). AI-powered HR systems significantly enhance recruitment efficiency and retention strategies. Statistical evidence confirms the effectiveness of AI in predicting attrition and improving candidate-job alignment, enabling organizations to make proactive, data-informed HR decisions and foster a more stable workforce. Journal: Management (Montevideo) Pages: 165 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025165 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:165:id:1062486agma2025165 Template-Type: ReDIF-Article 1.0 Author-Name: Sunitha BK Author-Name-First: Sunitha Author-Name-Last: BK Author-Name: Parag Amin Author-Name-First: Parag Author-Name-Last: Amin Author-Name: Mukul Pandey Author-Name-First: Mukul Author-Name-Last: Pandey Author-Name: Krishnapriya V Author-Name-First: Krishnapriya Author-Name-Last: V Author-Name: Alaka Samantaray Author-Name-First: Alaka Author-Name-Last: Samantaray Author-Name: Praveen Kumar Tomar Author-Name-First: Praveen Author-Name-Last: Kumar Tomar Title: Factors Influencing Blockchain Adoption in Operations and Supply Chain Management Among Small and Medium Enterprises Abstract: Blockchain technology has developed as a revolutionary tool in the area of improving transparency, efficiency, and security of supply chain management (SCM). Nonetheless, its use is low among small and medium enterprises (SMEs). This research investigates the factors influencing blockchain adoption in SMEs and its effect on five independent variables: top management support (TMS) as the central independent variable, technological readiness (TR), cost of implementation (COI), regulatory environment (RE), and supply chain partner pressure (SCPP). The research employs a structured survey sampling of 324 SMEs across various industries, and it applies Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) using IBM SPSS 25 to test the hypotheses. It also helps mitigate perceived cost barriers, though cost remains a notable challenge for many SMEs. Furthermore, while top management support fosters alignment with the regulatory environment, the strength of this relationship is weaker than expected. SCPP emerges as a substantial influence, often reinforced by leadership engagement. The research highlights that top management plays a pivotal role in shaping organizational readiness and external responsiveness to blockchain technologies. The CFA confirmed this with strong results, including a factor loading of 0.91 for TSM. Similarly, the SEM analysis revealed a standardized path coefficient of 0.68 from TMS to BO-SCM-SME, indicating a significant and positive influence. The results offer actionable insights for SMEs and policymakers, emphasizing the need for strong leadership commitment, affordable blockchain solutions, and clearer regulatory frameworks. Journal: Management (Montevideo) Pages: 164 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025164 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:164:id:1062486agma2025164 Template-Type: ReDIF-Article 1.0 Author-Name: Supriya Author-Name: Parag Amin Author-Name-First: Parag Author-Name-Last: Amin Author-Name: Richa Garg Author-Name-First: Richa Author-Name-Last: Garg Author-Name: Hameem Khan P Author-Name-First: Hameem Author-Name-Last: Khan P Author-Name: Partha Pratim Ghosh Author-Name-First: Partha Author-Name-Last: Pratim Ghosh Author-Name: Subhash Kumar Verma Author-Name-First: Subhash Author-Name-Last: Kumar Verma Title: Deep Learning-Based Intelligent Supply Chain Management for Optimized Member Selection and Operational Efficiency Abstract: Introduction: Efficient supply chain management (SCM) is crucial for increasing competitiveness, notably through improved member (supplier/partner) selection and operational decision-making. Traditional techniques frequently rely on manual evaluations or static rule-based systems, which have limited scalability, adaptability, and real-time data processing capabilities. Objective: The goal of this research is to create an intelligent supply chain management (ISCM) framework that uses deep learning (DL) and metaheuristic optimization to improve supplier selection and overall operational efficiency. Method: A real-world supply chain dataset from open source Kaggle, which includes supplier performance measurements, delivery schedules, demand forecasting, and transaction history. The dataset is preprocessed using min-max normalization. Feature extraction is utilizing Principal Component Analysis (PCA). This research proposes a Flying Fox Optimized Artificial Neural Network (FlyFO-ANN) method based on an Artificial Neural Network (ANN) network, which is suggested for predicting supplier reliability and demand fluctuations. In addition, a Flying Fox Optimization (FFO) is used to modify model hyperparameters and optimize member selection criteria. The proposed FlyFO-ANN model is evaluated against baseline methods. Result: The experimental results reveal a significant increase in accuracy (0.9233) compared to other methods. The proposed framework is more adaptable and efficient than existing methods. Conclusion: Therefore, combining DL with intelligent optimization improves SCM decision-making by overcoming constraints in static approaches and enabling scalable, data-driven supply chain operations. Journal: Management (Montevideo) Pages: 163 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025163 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:163:id:1062486agma2025163 Template-Type: ReDIF-Article 1.0 Author-Name: Pooja Goel Author-Name-First: Pooja Author-Name-Last: Goel Author-Name: Umakanth Author-Name: Hemal Thakker Author-Name-First: Hemal Author-Name-Last: Thakker Author-Name: Atul Kumar Pathak Author-Name-First: Atul Author-Name-Last: Kumar Pathak Author-Name: Joyce R Author-Name-First: Joyce Author-Name-Last: R Author-Name: Pallavi Mishra Author-Name-First: Pallavi Author-Name-Last: Mishra Title: Enhancing Financial Management Efficiency through Advanced Prediction Modeling and Data-Driven Decision-Making Strategies Abstract: Efficient financial management depends on the ability to precisely forecast financial risks, frequently insolvency, which directly impacts strategic planning and resource allocation. However, many existing prediction models struggle to process complex, multivariate financial data, which limits their efficiency in presenting actionable understanding for proactive decision-making. To address this challenge, this research offers an advanced predictive modeling framework based on the Intelligent Grey Wolf Optimized Deep Residual Neural Network (IGWO-DRNN), which incorporates deep learning (DL) with nature-inspired optimization to improve insolvency prediction and financial management efficacy. The research initiates with comprehensive data preprocessing, including normalization. Independent Component Analysis (ICA) is working for feature extraction, modifying complex financial variables into numerically independent components to uncover hidden patterns within the data. The predictive core is the IGWO-DRNN, incorporating the learning ability of deep residual networks with the global optimization strength of the Intelligent Grey Wolf Optimizer (IGWO) to efficiently model nonlinear relationships within financial datasets and avoid local minima during training. The entire implementation is created in Python and its machine-learning (ML) libraries, certifying computational flexibility and scalability. The proposed IGWO-DRNN model achieves a high R² (0.498) with reduced MSE (0.014), MAE (0.078), and RMSE (0.120). The IGWO-DRNN cruciallyimproves both predictive accuracy and computational efficiency. This intelligent framework contributes modern financial management by enabling timely, reliable, and data-driven forecasts, supporting proactive risk mitigation and strategic decision-making. Journal: Management (Montevideo) Pages: 162 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025162 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:162:id:1062486agma2025162 Template-Type: ReDIF-Article 1.0 Author-Name: Ashish Mohanty Author-Name-First: Ashish Author-Name-Last: Mohanty Author-Name: Tanveer Ahmad Wani Author-Name-First: Tanveer Author-Name-Last: Ahmad Wani Author-Name: Varalakshmi Author-Name: Zuleika Homavazir Author-Name-First: Zuleika Author-Name-Last: Homavazir Author-Name: Ankita Singh Author-Name-First: Ankita Author-Name-Last: Singh Author-Name: Lavanya M Author-Name-First: Lavanya Author-Name-Last: M Title: A Cross-Cultural Leadership Behavior Prediction Model for Advancing Organizational and Global Management Practices Abstract: In today’s globally interconnected environment, recognizing culturally preferred leadership behaviors is dynamic for effective organizational and global management. This research presents a cross-cultural leadership behavior prediction model that employs advanced machine learning (ML) techniques to analyze and forecast leadership preferences across diverse cultural contexts. The research gathers data from Kaggle, comprising 6,945 responses across five countries, to analyze behavioral, demographic, and cultural aspects, and employs preprocessing techniques for improved model reliability. The model employs algorithms, such as the Scalable Golden Jackal Optimizer-driven Stacked Random Forest (SGO-SRF) to predict and uncover patterns in leadership behavior preferences. Cultural indicators and demographic features are analyzed using Recursive Feature Elimination (RFE) to identify their impact on these various leadership dimensions. The model was primarily applied using a baseline Random Forest (RF), then established through a Stacked RF approach, and finally optimized using the proposed hybrid SGO-SRF, which attained the highest performance across all evaluation metrics. The hybrid method was implemented in Python and it demonstrated superior performance, achieving higher accuracy (92.11%), F1-scores (88.09%), precision (81.98%), and Recall (85.19%). The research reveals that cultural values significantly influence leadership preferences, with long-term orientation affecting uncertainty tolerance, restraint affecting integration, and entrepreneurial values influencing structure, production emphasis, and predictive performance. Journal: Management (Montevideo) Pages: 161 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025161 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:161:id:1062486agma2025161 Template-Type: ReDIF-Article 1.0 Author-Name: Luís Sousa Author-Name-First: Luís Author-Name-Last: Sousa Author-Name: Ricardo Mestre Author-Name-First: Ricardo Author-Name-Last: Mestre Author-Name: João Tomás Author-Name-First: João Author-Name-Last: Tomás Author-Name: Sandy Severino Author-Name-First: Sandy Author-Name-Last: Severino Author-Name: Nelson Guerra Author-Name-First: Nelson Author-Name-Last: Guerra Author-Name: Helena José Author-Name-First: Helena Author-Name-Last: José Title: Strategies for preventing presenteeism in nursing Abstract: Introduction: Presenteeism in nursing refers to physical presence at work with physical and mental limitations, even when the professional has physical or mental limitations that compromise their performance. This phenomenon has significant repercussions on productivity, professional well-being and patient safety, highlighting the need for effective strategies to mitigate it. Objective: To summarize the main intervention strategies aimed at reducing the effects of presenteeism among nurses, analysing their causes, consequences and effectiveness. Method: A critical narrative analysis was carried out, based on studies selected from a search of databases such as CINAHL® Plus and MEDLINE®. Articles published in the last 10 years in Portuguese, English and Spanish were included. Results: The causes of presenteeism include organizational, psychosocial, physical and mental factors. The consequences include loss of productivity, risks to patient safety and worsening of the worker's health. Effective interventions include physical activity programs, mindfulness, cognitive-behavioral therapy, auricular acupressure, multi-component workplace health promotion programmes, competency-based education and management of musculoskeletal disorders. Positive effects were observed in symptom reduction, increased productivity, well-being, safety and reduced organizational costs. Conclusion: Integrated strategies that combine organizational and individual approaches, show the best results, promoting the health and well-being of nurses, improving patient safety and reducing organizational costs. Journal: Management (Montevideo) Pages: 147 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025147 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:147:id:1062486agma2025147 Template-Type: ReDIF-Article 1.0 Author-Name: Diseiye Oyighan Author-Name-First: Diseiye Author-Name-Last: Oyighan Author-Name: Bolaji David Oladokun Author-Name-First: Bolaji David Author-Name-Last: Oladokun Author-Name: John Ahiaba Ogwula Author-Name-First: John Ahiaba Author-Name-Last: Ogwula Title: Capacitating Librarians with Wikidata Literacy for Managing Wikipedia Information Resources: Implications to Libraries Abstract: Introduction: The integration of Wikidata literacy in librarianship presents a significant opportunity to enhance the curation and management of Wikipedia’s structured data while improving library metadata practices. This paper explores the role of Wikidata literacy in equipping librarians with the skills necessary to contribute to Wikipedia’s knowledge ecosystem and improve information services within libraries. Methods: The paper employed the narrative review to examine the role of wiki-data literacy in equipping librarians with the skills necessary to contribute to Wikipedia’s knowledge-base. Results: The study examines key aspects of Wikidata literacy, including its role in structuring and organizing information, its impact on library cataloging and metadata practices, and its influence on library-user interactions. Furthermore, it highlights the implications of Wikidata literacy for improving information literacy programs and fostering collaboration among libraries and Wikimedia communities. Despite the numerous benefits, the paper identifies several challenges in capacitating librarians with Wikidata literacy, such as technical complexity, lack of structured training programs, institutional reluctance, and resource limitations. Conclusions: The paper concludes that Wikidata literacy is essential for modern libraries to remain relevant in the digital age, facilitating open access, improving knowledge discovery, and strengthening the role of libraries as key contributors to global information networks. Journal: Management (Montevideo) Pages: 146 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025146 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:146:id:1062486agma2025146 Template-Type: ReDIF-Article 1.0 Author-Name: Ebiere Diana Orubebe Author-Name-First: Ebiere Diana Author-Name-Last: Orubebe Author-Name: Nonyelum P. Okpokwasili Author-Name-First: Nonyelum Author-Name-Last: P. Okpokwasili Author-Name: Augonus N. Uhegbu Author-Name-First: Augonus Author-Name-Last: N. Uhegbu Title: Exploring Book Trade and Publishing as Pathways to Entrepreneurship and Wealth Creation Among University Librarians in Rivers State Abstract: Introduction: This study investigates the role of book trade and publication as sources of entrepreneurship and wealth creation among librarians in Rivers State-owned universities. The study was motivated by the need to diversify librarians’ roles beyond traditional information management towards entrepreneurial activities that enhance personal and institutional growth. The objectives were to identify the purposes, benefits, and challenges associated with book trade and publishing for librarians. Methodology: A descriptive survey research design was adopted, targeting all 44 professional and para-professional librarians from the Central Library of Rivers State University and the Dame Patience Goodluck Jonathan Automated Library of Ignatius Ajuru University of Education. Data were collected using structured questionnaires and analyzed using simple percentages. Results: The findings revealed that librarians recognize book trade and publishing as viable entrepreneurial ventures, contributing significantly to revenue generation, professional development, and societal impact. Key purposes identified include revenue generation, material improvement, and supporting literacy and reading. Benefits highlighted include enhancing librarians’ professional potential, fostering intrapreneurial spirit, and creating career opportunities in publishing. However, the study also identified challenges such as low awareness of entrepreneurial relevance, restrictive government policies, economic instability, limited funding, and difficulties in generating viable business ideas. Conclusion: The study concluded that while librarians are aware of the entrepreneurial opportunities within book trade and publishing, several barriers hinder their full participation. It recommends integrating entrepreneurship education into librarians’ professional development, reforming policies to support entrepreneurial activities, and encouraging continuous learning in business ideation and financial management to enhance librarians' entrepreneurial capabilities. Journal: Management (Montevideo) Pages: 145 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025145 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:145:id:1062486agma2025145 Template-Type: ReDIF-Article 1.0 Author-Name: Hashem Ali Almashaqbeh Author-Name-First: Hashem Ali Author-Name-Last: Almashaqbeh Title: Unleashing ChatGPT: Revolutionizing Business Strategies in Saudi Arabia’s Financial Landscape Abstract: Introduction: ChatGPT in Saudi Arabia’s financial sector revolutionizes business strategies, enhancing innovation, streamlining decision-making, and empowering organizations to thrive in a competitive, rapidly evolving economic landscape with Artificial Intelligence AI-driven insights. Objective: The main objective of this study is to determine the interplay between training data bias, AI model fine-tuning, metrics, assessment methodologies, and AI usage in the financial markets of Saudi Arabia. Methods: Participants are from banking industry of Saudi Arabia. The data gathered from Jeddah, Riyadh, Makkah, and Madina region of Saudi Arabia. The data collected through a online survey via questionnaires. The research used a random sampling procedure, selecting a sample size of 323 participants. This research chose reliability analysis, factor analysis, correlation analysis and regression analysis. Results: The reliability analysis shows that the constructs are highly consistent with one another. Regression shows that ChatGPT, Training Data & Bias, and Metrics and Evaluation have a positive significant effect on business strategies in the financial markets of Saudi Arabia (P<0.05). While Metrics and Evaluation are not statistically significant on business strategies in the financial markets of Saudi Arabia (P>0.05). Journal: Management (Montevideo) Pages: 143 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025143 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:143:id:1062486agma2025143 Template-Type: ReDIF-Article 1.0 Author-Name: Faisal Rahman Author-Name-First: Faisal Author-Name-Last: Rahman Author-Name: Danish Anwar Author-Name-First: Danish Author-Name-Last: Anwar Author-Name: Md. Faizanuddin Author-Name-First: Md. Author-Name-Last: Faizanuddin Title: Interconnected Supply Chain Management and Logistics: Key to Driving Business Success Abstract: Introduction: Supply Chain Management (SCM) and logistics are crucial elements in the success of any business, particularly in today's interconnected global economy. Effective integration of these functions enhances operational efficiency, reduces costs, and creates a competitive advantage. Objective: This paper explores the role of interconnection in supply chain management and logistics, highlighting the importance of seamless collaboration among all stakeholders. With the rise of digital technologies, such as Artificial Intelligence (AI) and the Internet of Things (IoT), the connectivity between various parts of the supply chain is improving, enabling real-time data sharing and greater responsiveness. Methodology: The Kaggle kernel "gelarerouzbahani/data-analysis-supply-chain-optimization" performs data analysis with a focus on optimizing supply chain processes. Result: By examining case studies and industry trends, this research emphasizes how interconnected supply chains are key to business growth and resilience in a dynamic marketplace. Conclusion: The analysis of the supply chain dataset has provided valuable insights into sales performance, revenue distribution, stock levels, and shipping costs Journal: Management (Montevideo) Pages: 142 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025142 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:142:id:1062486agma2025142 Template-Type: ReDIF-Article 1.0 Author-Name: Urbina Molina Piero Jesús Author-Name-First: Urbina Author-Name-Last: Molina Piero Jesús Author-Name: Ana Julia Guillén Author-Name-First: Ana Julia Author-Name-Last: Guillén Author-Name: Mercedes B. Blanco Author-Name-First: Mercedes B. Author-Name-Last: Blanco Author-Name: Estela Hernández-Runque Author-Name-First: Estela Author-Name-Last: Hernández-Runque Title: Consulting and advising business startups Abstract: Startups are recently established companies, which are mainly based on selling products and/or services through information and communication technologies. They are companies that differ from others in that they have fairly small costs compared to their profits and that also tend to develop significantly. The objective of this investigation was to study the organizations that provide startup consulting and advice to Venezuelan entrepreneurial companies. A qualitative, case study-type investigation was carried out with the support of documentary research, for which 17 experts who work in three organizations that advise startup companies were interviewed. It was determined that the organizations studied converge in that all the experts are specialists in technology, financial, legal aspects, marketing, business models, likewise, the organizations studied specify mission and reasons for undertaking. It was concluded that each institution advises these ventures from its experience and the dynamics of the market that is present, therefore it is recommended to propose lines of action or guidelines, such as financing, technology, marketing, values, among others. Journal: Management (Montevideo) Pages: 141 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma2024141 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:141:id:1062486agma2024141 Template-Type: ReDIF-Article 1.0 Author-Name: Janette Melvy Vallejos Araníbar Author-Name-First: Janette Melvy Author-Name-Last: Vallejos Araníbar Author-Name: Katherine Alexandra Borja Jurado Author-Name-First: Katherine Alexandra Author-Name-Last: Borja Jurado Author-Name: Jorge Eduardo Riofrío Baquero Author-Name-First: Jorge Eduardo Author-Name-Last: Riofrío Baquero Author-Name: Jenrry Fredy Chávez-Arizala Author-Name-First: Jenrry Fredy Author-Name-Last: Chávez-Arizala Title: Policies and standards for inventory control at Zeraty Tablecloths and Events for the warehouse Abstract: Introduction: inventory control is the internal management of the merchandise or stock that exists in a company. Inventory control is the process by which an organization manages the merchandise it keeps in storage by recording inputs and outputs. Objective: to characterize understandable policies and standards for the management and control of inventories. Method: a quantitative, observational, descriptive and prospective study was carried out aimed at knowing the inventory policies and standards at Zeraty Manteleria y Eventos for wineries during the year 2024, where through a simple random sampling a sample of 10 people was prepared, the survey was used as a tool that is widely used as a research procedure Results: 50 % indicate that the organization is good, 40 % believe that inventory problems are a problem of several areas in the poor management of inventory, 70 % indicate that they do not know the procedure to be carried out in inventory management, 50 % do not know what the management standards are, 50 % do not know how often the inventory count is carried out. Conclusions: it can be seen that in the Zarety organization there are deficiencies in the knowledge, control and management of inventories, and a great lack of knowledge of employees regarding this process is appreciated Journal: Management (Montevideo) Pages: 140 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025140 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:140:id:1062486agma2025140 Template-Type: ReDIF-Article 1.0 Author-Name: Hilda Catalina Quito Sumba Author-Name-First: Hilda Catalina Author-Name-Last: Quito Sumba Author-Name: Ana Karen Sosa Loor Author-Name-First: Ana Karen Author-Name-Last: Sosa Loor Author-Name: Miguel Ángel Enríquez Jácome Author-Name-First: Miguel Ángel Author-Name-Last: Enríquez Jácome Author-Name: Jenrry Fredy Chávez-Arizala Author-Name-First: Jenrry Fredy Author-Name-Last: Chávez-Arizala Title: The development of the Tax Management of Merchants in the EP-Municipal Wholesale Market Company in the Pishilata Urban Parish of the city of Ambato Abstract: Introduction: tax culture corresponds to the responsibility that taxpayers have in relation to the payment and declaration of their taxes based on social awareness. Objective: to evaluate the knowledge of the tax culture of the merchants of the Wholesale Sector of the Pishilata Parish. Method: a quantitative, observational, descriptive and cross-sectional study was carried out to determine the level of knowledge of the tax culture of the merchants of the Wholesale Sector of the Pishilata Parish of the city of Ambato during 2022. The study population is made up of 1,850 merchants from the city of Ambato, a sample of 322 people was defined by simple random sampling Results: 53.7 % of the sample studied were female. 75.16 % of the sample agrees that it is the payment of a percentage of income. 87.58 % of the sample agrees that the declaration of VAT is one of the duties; if the payment of taxes were voluntary, 82.61 % of taxpayers would choose not to do so; 49.38 % claim not to see effective and efficient results from investment in state works with the income obtained from taxes. Conclusions: Legal knowledge about taxation must be reinforced with the topics chosen by merchants because tax evasion is an effect of the lack of tax culture in taxpayers Journal: Management (Montevideo) Pages: 139 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025139 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:139:id:1062486agma2025139 Template-Type: ReDIF-Article 1.0 Author-Name: Martins Ajueyitse Otuedon Author-Name-First: Martins Author-Name-Last: Ajueyitse Otuedon Author-Name: Gloria Ekemena Okonkwo Author-Name-First: Gloria Ekemena Author-Name-Last: Okonkwo Author-Name: Samuel Ejiro Uwhejevwe-Togbolo Author-Name-First: Samuel Ejiro Author-Name-Last: Uwhejevwe-Togbolo Author-Name: Austin Onome Amughoro Author-Name-First: Austin Onome Author-Name-Last: Amughoro Author-Name: Festus Elugom Ubogu Author-Name-First: Festus Author-Name-Last: Elugom Ubogu Author-Name: Prince Efanimjor Author-Name-First: Prince Author-Name-Last: Efanimjor Author-Name: Elizabeth Noyenim Atube Author-Name-First: Elizabeth Author-Name-Last: Noyenim Atube Author-Name: Tedlyn Akpevwe Etu Author-Name-First: Tedlyn Author-Name-Last: Akpevwe Etu Title: Impact of meta ai on accounting firm performance: implications for the hospitality business in Nigeria Abstract: Meta AI created by Meta Platforms Inc. has been a major force in improving accounting firms' performance. The Meta AI, is used in numerous industries, including accounting professionals, the Mata AI has the potential to revolutionize business operations and service delivery. Thus, Meta AI has the potential to streamline repetitive procedures in accounting, strengthen data analytic skills, and facilitate better decision-making. The study acknowledged that accounting firms can leverage Meta AI for a variety of purposes. Firms that use Meta AI technologies from the outset of their business cycle stand to benefit from a competitive advantage. Thus, the association of the Meta AI in the hospitality business will create enhanced efficiency in the way the hospitality business is engaged and will improve their decision making in terms of forecasting their future cost and customer loyalty to a reasonable extent. The study concluded that the incorporation of Meta AI into accounting procedures is a revolutionary development that improves corporate performance by lowering costs, increasing efficiency, enhancing data analytic skills, and providing better client service. These developments particularly benefit the hospitality sector by streamlining operations, improving decision-making, increasing compliance assurance, and fortifying bonds with financial partners. Journal: Management (Montevideo) Pages: 138 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025138 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:138:id:1062486agma2025138 Template-Type: ReDIF-Article 1.0 Author-Name: Herasym Dei Author-Name-First: Herasym Author-Name-Last: Dei Title: Artificial intelligence in public administration: benefits and risks Abstract: Artificial intelligence technology is no longer just a vision of a progressive future, it is a reality that needs to be accepted and implemented in all spheres of society and the state. Public administration is one of the areas where artificial intelligence will enhance the efficiency, accuracy, and transparency of administrative services for the public and business. Thanks to its self-learning capability and fast data processing, artificial intelligence will be able to predict the demand for certain services, and therefore the state’s strategy of interaction with the population will also undergo positive changes. This is the reason for the relevance of the research, because due to global trends towards the introduction of artificial intelligence in public administration, such actions will contribute to a new level of interaction between the state and society, as well as the status of each individual state among progressive countries that keep up with the times. At the same time, such implementation poses certain risks to society. In this regard, the purpose of the research is to analyse the use of artificial intelligence in public administration and its main advantages, identify the risks of introducing artificial intelligence and the specifics of the ethical component, and provide practical recommendations for further introduction of artificial intelligence in the field of public administration. Journal: Management (Montevideo) Pages: 137 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025137 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:137:id:1062486agma2025137 Template-Type: ReDIF-Article 1.0 Author-Name: Anna Shcherbak Author-Name-First: Anna Author-Name-Last: Shcherbak Title: Digitalisation of administrative services: current status and prospects for citizens Abstract: Today’s world is characterised by a high level of implementation of the latest technologies in all aspects of society and the functioning of the state. This is also reflected in the digitalisation of administrative services in order to provide them in a much faster and more efficient manner than offline. This is the relevance of the study, as the pace of digitalisation is increasing every year and Ukraine has already achieved significant results in recent years. In order to continue moving in this promising direction, it is also necessary to take into account the experience of advanced countries in the digitalisation of public services, so that the development and electronic provision of administrative services can be even more comprehensive and thorough. In this regard, the purpose of the research is to analyse the current state of digitalisation of public services in Ukraine, identify key achievements and their detailed description, identify benefits for citizens and challenges faced in the course of digitalisation, analyse the situation with the adaptation of digitalisation of administrative services to the challenges of war, gain a deep understanding of the experience of foreign countries and provide recommendations for Ukraine based on the information received, as well as summarise further prospects for the digitalisation of administrative services for Ukrainian citizens. To achieve this goal, we used the following methods of scientific knowledge, namely: general philosophical method, descriptive method, method of system analysis, synthesis, dialectical method, and comparative method. Journal: Management (Montevideo) Pages: 136 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025136 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:136:id:1062486agma2025136 Template-Type: ReDIF-Article 1.0 Author-Name: Emanuel Jose Maldonado Author-Name-First: Emanuel Jose Author-Name-Last: Maldonado Title: Customer satisfaction status. Strategies and ways to address it Abstract: Introduction: customers focus on obtaining services or products where they are treated with cordiality, friendliness and courtesy; in order to establish a degree of empathy with the service provided. Objective: assess the state of customer satisfaction based on their approach to strategies and ways of addressing it. Method: a research review of the scientific literature was developed. Descriptors were used to search for information. The search was carried out in the Scielo and SCOPUS databases. A total of 20 works were used for the development of the research. Development: the international business system faces a globalized economic system, where competition through the free market is based on the quality and effectiveness of the products offered. Feedback with customers is an important indicator that determines the level of productivity of a sector; In other words, we talk about the degree of customer satisfaction. Conclusions: customer satisfaction should be considered one of the main goals within business objectives. Depending on the degree of satisfaction, the wealth that a company in question can produce is determined. Its approach must be comprehensive, based on new tools (mostly digital) that help to understand it in real time. In turn, work strategies and/or work environment are updated and perfected in order to achieve better conditions that translate into greater satisfaction on the part of the consumer or client Journal: Management (Montevideo) Pages: 135 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025135 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:135:id:1062486agma2025135 Template-Type: ReDIF-Article 1.0 Author-Name: Elnare Mirzoyeva Author-Name-First: Elnare Author-Name-Last: Mirzoyeva Author-Name: Nazila Ragimova Author-Name-First: Nazila Author-Name-Last: Ragimova Author-Name: Vugar Abdullayev Author-Name-First: Vugar Author-Name-Last: Abdullayev Author-Name: Ayan Mirzoyeva Author-Name-First: Ayan Author-Name-Last: Mirzoyeva Title: Basic skills required in the labor market in Azerbaijan Abstract: In the current era, the skills required in the labor market in connection with the technological development have also started to change and adapt to the current situation. It's just that, compared to 30 years ago, the demand for skills, especially digital skills, is changing at a much faster rate. This continues in the same form in many countries and not only in non-tech sectors, but also in many different fields. Along with digital skills, personal skills continue to be in demand for the modern age. On the other hand, more indicators are not only the diplomas and certificates that the person will present, but directly his skills in the real work environment. In the article, the skills required in the modern labor market, as well as its situation in the global position, were considered, and the requirements of the modern labor market in Azerbaijan were noted taking into account the questionnaire survey. Journal: Management (Montevideo) Pages: 134 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025134 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:134:id:1062486agma2025134 Template-Type: ReDIF-Article 1.0 Author-Name: Osmel Bell Aguila Author-Name-First: Osmel Bell Author-Name-Last: Aguila Author-Name: Amed Ramirez Sánchez Author-Name-First: Amed Author-Name-Last: Ramirez Sánchez Title: Right to public information. Theoretical-legal presuppositions for its implementation in Cuba Abstract: There is no act in daily life where information is not implicit when carrying out any activity. Two fundamental subjects intervene to inform about a specific matter: the sender, who chooses and selects the appropriate signs to transmit the message, and the receiver, who decodes, deciphers, and interprets what the sender wants to convey. In recent times, the transparent and democratic management of public data has become a guarantee of citizenship. Regardless of the legal system, information has been a concern for States, which have expressed the will to promote access to information and knowledge as essential factors for productivity and human development. The right of access to public information is related to transparency and the protection of historical- documentary heritage and is supported by the following principles: accessibility, gratuity, good faith, quality, limited scope of exceptions, speed, inclusion and non-discrimination, publicity, control and supervision, responsibility. This research proposes to establish the essential theoretical foundations on which the right of access to public information should be based as mechanisms to enforce citizens’ rights, as well as to improve the public service provided by the obligated subjects. Journal: Management (Montevideo) Pages: 133 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025133 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:133:id:1062486agma2025133 Template-Type: ReDIF-Article 1.0 Author-Name: Estivaliz Wendoling Barriga Ríos Author-Name-First: Estivaliz Wendoling Author-Name-Last: Barriga Ríos Title: Ethics in Public Practice Abstract: Introduction: Ethics in public administration has been considered a fundamental pillar for transparency and accountability in governmental decision-making. In this sense, the study addressed ethics in the city council of Pátzcuaro, Michoacán, during the period 2021-2024, with the purpose of analyzing its influence on political decision-making. It was hypothesized that the degradation of ethics in the public servants of Patzcuaro was the result of various factors, such as social pressure, personal ambition and the influence of power. For this purpose, a bibliographic review on ethics in public administration was carried out and the regulations in force in Mexico were analyzed. Development: The research explored the origin and evolution of ethics in public service, highlighting its importance in the configuration of administrative principles. The values established by international organizations such as the OECD and the national codes of ethics governing the behavior of public servants in Mexico were identified. Likewise, an analysis of the municipality of Patzcuaro, its institutional values and its focus on improving the quality of life of citizens was presented. Through the study of these elements, the impact of ethics in municipal management and its application in practice was evaluated. Conclusions: The analysis evidenced that ethics is essential for the proper functioning of institutions and citizen trust in government. Although there are regulations and principles established to regulate the conduct of public servants, their effective application has been a constant challenge. Transparency, accountability and honesty were identified as fundamental values to avoid corruption and ensure that public administration works in the collective interest. Journal: Management (Montevideo) Pages: 132 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025132 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:132:id:1062486agma2025132 Template-Type: ReDIF-Article 1.0 Author-Name: Antonio Gerardo Loría Flores Author-Name-First: Antonio Gerardo Author-Name-Last: Loría Flores Title: The concept of interface as an analytical and practical approach to organizational communication in higher education institutions Abstract: Higher education institutions (HEIs) have considered communication to be a necessary aspect in the fulfillment of their objectives as organizations. The interface is a concept that allows us to analyze educational organizations in order to understand the network of relationships and interactions established by their multiple actors, and the processes in which they participate (Scolari, 2021). By applying this concept with an analytical focus, it is possible to understand the communicative spaces that exist within the structural complexity of HEIs. This work proposes a theoretical reflection based on an understanding of the concept of interface, its categories and analytical dimensions, applied to the organizational environment of HEIs. In turn, it proposes to identify elements present in educational organizations such as HEIs, which can be conceptualized as components of the interface, and which have links or connections with other communication spaces and other interfaces in the educational context. The aim is to construct a model of intervention that can be put into practice to propose communication strategies that strengthen HEIs at an organizational level. In conclusion, it is considered that this concept can be useful both for the analysis of organizational communication in HEIs and for the planning of actions that contribute to the fulfillment of communicational purposes both internally and externally. Journal: Management (Montevideo) Pages: 131 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025131 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:131:id:1062486agma2025131 Template-Type: ReDIF-Article 1.0 Author-Name: Llysselie Gay Querol Leiva Author-Name-First: Llysselie Author-Name-Last: Gay Querol Leiva Title: Impact of information and communication technologies on everyday life Abstract: Information and Communication Technologies (ICT) have radically transformed the world in the 21st century. From the digital revolution to the expansion of the internet and social networks, these tools have deeply integrated into daily routines, altering the way people work, communicate, relate, and learn. In the workplace, ICT has created new opportunities with the emergence of remote jobs, automation of processes, and the rise of entire industries based on technology. Likewise, communication has undergone a metamorphosis with the immediacy provided by digital platforms, redefining the notions of distance and time. In the social sphere, information and communication technologies have modified personal interactions and the ways in which they are built and maintained. Education has been innovated with the introduction of online learning platforms, democratizing access to knowledge and promoting continuous and flexible training. Despite these benefits, the advancement of ICT also have challenges, such as the digital divide, which separates those who have access to technology from those who do not. Additionally, concerns arise regarding privacy and information security. Therefore, technologies offer enriching benefits accompanied by challenges that require attention and reflection to effectively manage this new era of digital connectivity. Journal: Management (Montevideo) Pages: 130 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025130 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:130:id:1062486agma2025130 Template-Type: ReDIF-Article 1.0 Author-Name: Johnny José Sifontes Author-Name-First: Johnny José Author-Name-Last: Sifontes Author-Name: José Álvarez Author-Name-First: José Author-Name-Last: Álvarez Title: Operation of the organizational structure of the university of carabobo as a venezuelan autonomous institution Abstract: Introduction: The University of Carabobo is an autonomous educational institution that has a defined organizational structure for its operation, which consists of different instances and governing bodies that work in a coordinated manner to make decisions and carry out the academic and administrative activities of the university. institution. In this organization, at the top of the structure is the University Council, the highest governing body of the university, which is made up of the Rector, who is the main representative of the institution, and other members such as the Vice-rectors, deans and student representatives. Thus, the University Council has the authority to establish policies and regulations, make important decisions and supervise the general functioning of the university. Under this University Council are the different Faculties and Schools that make up the university. Each of them is headed by a Dean and directors, who are responsible for the academic and administrative management of their respective unit. Likewise, the University of Carabobo has a series of support and advisory bodies in different areas, such as the Scientific and Humanistic Development Council, in charge of promoting and supporting scientific research and development; the Planning and Budget Directorate, responsible for strategic planning and resource allocation; and the Office of Interinstitutional Relations, in charge of coordinating programs and agreements with other institutions. Method: a documentary review was carried out. Conclusion: the organizational structure of the University of Carabobo is based on the University Council as the main governing body, the Faculties and Schools as academic units, and various support and advisory bodies. These elements work together to ensure the efficient and autonomous functioning of the university. Journal: Management (Montevideo) Pages: 129 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025129 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:129:id:1062486agma2025129 Template-Type: ReDIF-Article 1.0 Author-Name: Laura Valeria Moreno Ramírez Author-Name-First: Laura Valeria Author-Name-Last: Moreno Ramírez Author-Name: Maribel García Rojas Author-Name-First: Maribel Author-Name-Last: García Rojas Title: Advertising semiotics and its impact on consumer emotions Abstract: This opinion article exposes the impact of advertising as a crucial economic function for society, as it allows companies to publicize their products or services by showing their characteristics and benefits. However, the objective of this document is to analyze advertising and the impact it has on customer perception, taking advantage of campaigns with innovative visual elements that allow focusing the attention of the target audience. Where semiotics, for its part, also plays a very important role in the process. Semiotics is a discipline that studies signs and the way they are interpreted. The concepts of the theorists Saussure and Peirce are exposed, where their models allow to explain the relationship between the sign, meaning and interpretant. Initially Saussure proposed the binary model of sign, which is composed of the signifier and meaning. On the other hand, Peirce, in turn, contributed new concepts and a more social approach with his theory of the triad. Both approaches are essential for understanding how visual, auditory and textual signs are used. Finally, we analyze how advertising semiotics allows brands to establish an emotional connection with consumers, encouraging purchases through the use of color and music. Journal: Management (Montevideo) Pages: 128 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025128 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:128:id:1062486agma2025128 Template-Type: ReDIF-Article 1.0 Author-Name: Danish Anwar Author-Name-First: Danish Author-Name-Last: Anwar Author-Name: Md. Faizanuddin Author-Name-First: Md. Author-Name-Last: Faizanuddin Author-Name: Faisal Rahman Author-Name-First: Faisal Author-Name-Last: Rahman Author-Name: Rajeshwar Dayal Author-Name-First: Rajeshwar Author-Name-Last: Dayal Title: Analyzing Consumer Behavior in E-Commerce: Insights from Data-Driven Approaches Abstract: Introduction; Understanding modern shopping behaviors and developing effective marketing strategies have made e-commerce consumer analysis a critical tool for businesses. Objective; This study delves into consumer behavior patterns by analyzing a comprehensive Kaggle dataset centered on online retail activities, which includes demographic details, purchasing trends, and user engagement metrics. Utilizing advanced data science methodologies—such as data preprocessing, exploratory data analysis, and predictive modeling—the research uncovers valuable insights into customer segmentation, spending behaviors, and strategies to enhance customer retention. Method; The analysis reveals significant trends, such as the impact of seasonal variations on online shopping, the role of demographic factors in shaping product preferences, and the effectiveness of personalized marketing in boosting conversion rates. Result; These findings underscore the importance of tailoring marketing efforts to align with consumer needs and preferences. Additionally, the study highlights the necessity for e-commerce businesses to adopt continuous data monitoring and implement robust analytical frameworks to remain competitive in an ever-evolving digital marketplace. Conclusion; This research provides actionable recommendations for e-commerce stakeholders, emphasizing the integration of data-driven insights into their strategies. By leveraging these insights, businesses can optimize their marketing approaches, improve customer satisfaction, and ultimately drive growth in the highly competitive online retail landscape. Journal: Management (Montevideo) Pages: 127 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025127 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:127:id:1062486agma2025127 Template-Type: ReDIF-Article 1.0 Author-Name: Luis Eduardo Arenas Author-Name-First: Luis Author-Name-Last: Eduardo Arenas Author-Name: Zoraida Sanguino Bermon Author-Name-First: Zoraida Author-Name-Last: Sanguino Bermon Author-Name: Maryuri Paola Acevedo Pacheco Author-Name-First: Maryuri Paola Author-Name-Last: Acevedo Pacheco Title: The impact of digitization on the international expansion of firms: a literature review analysis Abstract: The digital transformation of companies impacts internationalization is why this article is born with the purpose of providing a systematic review of existing research, analyzing the literature related to key aspects of digital transformation at particular, business and macroeconomic levels. They also demonstrated empirically that information technology systems (ICT) can reduce transaction costs in terms of communication and external coordination between supply chain partners. On the other hand, they proposed that ICT adoption influences foreign border decisions by reducing coordination costs both internally and externally for the firm. This manuscript provides a review of the existing literature to identify the central issues surrounding the positive and negative impacts of digital transformation on the internationalization process of firms. The paper also evaluated the theories and significant variables that explain the growth of e-commerce companies and their internationalization, finding a link in which transaction costs and resource-based perspectives complement each other. The methodology employed was a literature review that identified the most relevant articles in the last five years (2019-2024). The articles were extracted from Scopus. Finally, although most of the existing studies have analyzed a positive impact of digitalization on the internationalization process of companies, only a few studies have mentioned its negative effects on international business. Journal: Management (Montevideo) Pages: 126 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025126 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:126:id:1062486agma2025126 Template-Type: ReDIF-Article 1.0 Author-Name: Nelson Roberto Valdez Morocho Author-Name-First: Nelson Roberto Author-Name-Last: Valdez Morocho Author-Name: Nicolás Sumba-Nacipucha Author-Name-First: Nicolás Author-Name-Last: Sumba-Nacipucha Author-Name: Jenny Paola Lis-Gutiérrez Author-Name-First: Jenny Paola Author-Name-Last: Lis-Gutiérrez Author-Name: Jorge Cueva-Estrada Author-Name-First: Jorge Author-Name-Last: Cueva-Estrada Title: Digital Economy and Consumer Purchase Decisions in Retail Appliance Stores in Ecuador Abstract: This study investigates how dimensions of the digital economy affect purchasing decisions in Ecuador's retail appliance sector. Using Spearman's Rank Correlation Coefficient and hierarchical clustering analysis on data from 658 participants, the study finds a strong positive correlation between digital economy factors (such as technological infrastructure and social impact) and purchasing decisions. The research highlights the need for improved digital services and infrastructure. It concludes that a comprehensive digital strategy is crucial for enhancing consumer satisfaction and economic growth. Journal: Management (Montevideo) Pages: 125 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025125 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:125:id:1062486agma2025125 Template-Type: ReDIF-Article 1.0 Author-Name: John Cardenas Author-Name-First: John Author-Name-Last: Cardenas Author-Name: Diana Martinez Author-Name-First: Diana Author-Name-Last: Martinez Author-Name: Hanna Carreño Author-Name-First: Hanna Author-Name-Last: Carreño Title: Implementation of digital marketing strategies. Problems and benefits to the financial sector Abstract: Introduction: Financial digital marketing relies on different electronic media to reach a greater number of people who could become potential clients of different financial corporations through it. The objective pursued is to identify the problems and benefits that it has brought to the financial sector in terms of the use and implementation of digital marketing strategies. Methodology: The methodology of this study was based on a systematic review of primary information housed in open access databases, mainly Scopus, Web of Science and Google Scholar in the last five years (2020-2024). Results: Marketing strategies focus on directing resources toward opportunities that increase sales and provide long-term competitive advantages. In the financial services space, competition has driven a transformation towards customer satisfaction through a wide range of options. Conclusion: Digital marketing is essential and combining digital and traditional approaches is crucial to success, with conversion metrics playing a critical role. In less advanced regions, policies to support technological innovation are needed to harness digital potential. The financial sector has experienced greater competition and diversity, driven by digital marketing and the inclusion of fintech companies, which has benefited SMEs and entrepreneurs Journal: Management (Montevideo) Pages: 124 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025124 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:124:id:1062486agma2025124 Template-Type: ReDIF-Article 1.0 Author-Name: Rafael Romero-Carazas Author-Name-First: Rafael Author-Name-Last: Romero-Carazas Author-Name: Victor Cornejo-Aparicio Author-Name-First: Victor Author-Name-Last: Cornejo-Aparicio Author-Name: Jessica Karina Saavedra-Vasconez Author-Name-First: Jessica Karina Author-Name-Last: Saavedra-Vasconez Author-Name: Paul Espiritu-Martinez Author-Name-First: Paul Author-Name-Last: Espiritu-Martinez Author-Name: Milusca Jaqueline Velarde-Tejada Author-Name-First: Milusca Jaqueline Author-Name-Last: Velarde-Tejada Author-Name: David Hugo Bernedo-Moreira Author-Name-First: David Hugo Author-Name-Last: Bernedo-Moreira Title: Human Talent in Public Management: Trends and Perspectives from Scientific Research Abstract: The investigation of scientific resources within high-impact databases in the field of human talent and public management reveals an exponential growth trend in production during recent years. This analysis was based on the purpose of analyzing the scientific production on human talent in public management, considering its strategic and operational dimensions, as well as the challenges and opportunities for its development in the SCOPUS database. It was based on the Consolidated Meta-Analytical approach (TEMAC) using descriptors such as human talent, public management, State, taking as an investigative period 2020-2025. Among the results, it was found that most of the publications come from institutions and universities in Europe and North America, highlighting countries such as England and the United States. In contrast, the participation of Latin America is limited, with a moderate representation of countries such as Chile and Argentina. It was also identified that English is the predominant language in the publications, followed to a lesser extent by Spanish, which may limit access and visibility of research in other languages and regions. Journal: Management (Montevideo) Pages: 123 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025123 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:123:id:1062486agma2025123 Template-Type: ReDIF-Article 1.0 Author-Name: Harrison Castillo Bolaños Author-Name-First: Harrison Author-Name-Last: Castillo Bolaños Author-Name: Claudia Magali Solarte Solarte Author-Name-First: Claudia Magali Author-Name-Last: Solarte Solarte Title: Diagnosis and challenges faced by leather goods companies in Belén in the Colombian market Abstract: Introduction: the research addressed the situation of leather goods companies in the municipality of Belén, Nariño, which faced limitations related to lack of innovation, market knowledge and positioning strategies. These problems impacted their ability to differentiate themselves in a competitive environment. Given that the leather goods industry was one of the main economic activities in the municipality, it was considered essential to analyze its market orientation as a tool for commercial strengthening. Development: the study was based on international, national and regional antecedents that demonstrated the relationship between market orientation and organizational performance. It was found that companies with greater integration between marketing, design and innovation obtained better results in terms of competitiveness and sustainability. At the local level, it was identified that the sector had governmental and institutional support; however, many companies did not take advantage of these opportunities due to a lack of strategic train ing. The theories consulted highlighted the importance of implementing market intelligence, adaptability and modern marketing channels. Conclusions: it was concluded that market orientation represented a key factor for the transformation of the Bethlehem leather goods industry. Companies needed to adopt a customer-centric strategic approach, foster innovation and improve their organizational capacity. Only through the implementation of these strategies could they achieve brand recognition, increased profitability and a more prominent participation in regional and national markets. Journal: Management (Montevideo) Pages: 122 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma2024122 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:122:id:1062486agma2024122 Template-Type: ReDIF-Article 1.0 Author-Name: Alejandra Yasmin Burbano Natib Author-Name-First: Alejandra Yasmin Author-Name-Last: Burbano Natib Author-Name: Martha Lida Solarte Solarte Author-Name-First: Martha Lida Author-Name-Last: Solarte Solarte Title: Cultural rescue and financial viability of fique in Yascual Abstract: Introduction: the professional practice carried out in the Yascual Indigenous Reserve, in the municipality of Túquerres (Nariño), focused on systematising the experience with the ASOFINYA Women’s Association. The aim of this activity was to assess the financial viability of producing and marketing handicrafts made from fique. The project ran from February to July 2024 and aimed to strengthen accounting and financial capacities in the community. Development: during the experience, relevant information was collected on the economic, social and cultural conditions of the reserve. Financial analysis tools were implemented, such as income projections, break-even point calculations and price estimates. These activities made it possible to establish a model to guide artisans in making informed and sustainable decisions. In addition, work was done to improve traditional craft techniques such as cabuya spinning and dyeing, strengthening cultural identity and rescuing ancestral knowledge. The experience highlighted the economic potential of fique as a local resource and its impact on rural employment generation. Conclusion: systematisation became a key tool for integrating technical knowledge with community knowledge, generating replicable learning. This experience showed that strengthening local capacities, in harmony with culture, promotes economic sustainability and the empowerment of indigenous communities. It was also aligned with SDG 8, by promoting decent work and inclusive development. Journal: Management (Montevideo) Pages: 118 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma2024118 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:118:id:1062486agma2024118 Template-Type: ReDIF-Article 1.0 Author-Name: Ruth Calderón Landívar Author-Name-First: Ruth Author-Name-Last: Calderón Landívar Author-Name: Mayerli Anahí Peláez Solorzano Author-Name-First: Mayerli Anahí Author-Name-Last: Peláez Solorzano Author-Name: Marilyn Emiliana Parrales Arechua Author-Name-First: Marilyn Emiliana Author-Name-Last: Parrales Arechua Author-Name: Jenrry Fredy Chávez-Arizala Author-Name-First: Jenrry Fredy Author-Name-Last: Chávez-Arizala Title: Occupational risks for the personnel of agricultural production companies in Ecuador Abstract: Introduction: occupational risk is one of the problems that persist in public and private institutions. Today, occupational health and safety at work have become a global concern within work activities. Occupational risk is the proximity, contiguity or imminence of a possible work-related occupational injury, which implies a correlation between the worker and the employer. Objective: to determine the main risk factors to which agricultural workers are exposed. Method: A review of the literature was carried out from databases such as SciELO, Scopus, ClinicalKey. Filters were used for the selection of articles in English and Spanish, empirical methods such as logical history and analysis and synthesis were used for the collection and understanding of the information obtained. A total of 20 bibliographic references were selected that addressed different considerations on the subject. Development: occupational hazards are dangerous situations present in the work environment that can cause incidents or accidents, resulting in physical injuries, psychological damage and trauma, the main objective is to eliminate or reduce the probability of these events through the planning and adaptation of preventive measures. Conclusions: The relevance of the study on occupational risk prevention lies in its potential to reduce occupational diseases and promote the adoption of preventive measures that mitigate accidents in the workplace and in other related areas Journal: Management (Montevideo) Pages: 117 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025117 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:117:id:1062486agma2025117 Template-Type: ReDIF-Article 1.0 Author-Name: Iris María Cantillo Velásquez Author-Name-First: Iris María Author-Name-Last: Cantillo Velásquez Author-Name: Jhon Wolfgang Echeverry David Author-Name-First: Jhon Wolfgang Author-Name-Last: Echeverry David Author-Name: Yerlis Patricia Martínez Taborda Author-Name-First: Yerlis Patricia Author-Name-Last: Martínez Taborda Author-Name: Rubén Santiago Ramírez Piraquive Author-Name-First: Rubén Santiago Author-Name-Last: Ramírez Piraquive Title: AI and cybersecurity, business protection in an interconnected world: systematic literature review Abstract: In an increasingly interconnected world, cyber threats are constantly evolving, with malicious actors developing sophisticated methods to attack enterprise systems. Traditional cybersecurity methods, such as firewalls and antivirus software, are insufficient to protect organizations from these advanced threats. A more proactive approach is needed to identify and stop threats before they cause significant damage. This research seeks to understand the current state of artificial intelligence (AI) in enterprise cybersecurity, identify best practices and methodologies for implementing effective AI solutions. To do this, the authors were based on a systematic review of the literature, adopting AI, cybersecurity, business protection and threats as fundamental categories. The search was mainly based on databases and search engines such as Scopus, Science Direct and Redalyc. The processed information was graphed through the VOSviewer software and the Lens.org platform. The usefulness and applications of AI for cybersecurity were evident. This entails the challenge of constantly updating cyber tools in order to achieve greater protection and security for users Journal: Management (Montevideo) Pages: 116 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025116 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:116:id:1062486agma2025116 Template-Type: ReDIF-Article 1.0 Author-Name: Md. Awais Azam Author-Name-First: Md. Author-Name-Last: Awais Azam Author-Name: Sakshi Rai Author-Name-First: Sakshi Author-Name-Last: Rai Author-Name: Md. Shams Raza Author-Name-First: Md. Author-Name-Last: Shams Raza Title: Predictive Analytics for Housing Market Trends and Valuation Abstract: Introduction: The demand for housing in major cities is exceptionally high due to the concentration of offices and economic hubs in these areas. The combination of limited available land and increased demand drives house prices upward. Objective: To accommodate this, developers are increasingly constructing residential areas on the outskirts of cities, offering easier access to transportation such as trains and highways. These developers compete by offering competitive pricing, diverse housing options, simplified mortgage processes, and attractive promotions like zero down payments. Buying a house is a significant long-term investment, as property values typically appreciate over time. Therefore, a thorough analysis is crucial when purchasing a home. Several key factors, such as location, land size, building area, and property type, play a role in determining house prices. Method: This study adopts a quantitative approach, which involves systematically investigating phenomena by collecting measurable data and analyzing it through statistical, mathematical, or computational methods. Result: This paper discusses the most effective techniques for data collection, pre-processing, feature extraction, model training, and evaluation. The purpose of this research method is to develop theoretical frameworks related to real-world phenomena. Conclusions: Measurement plays a pivotal role in this quantitative study, as it is central to understanding the data and drawing meaningful conclusions. Finally, we evaluate the current state of research, identifying trends and gaps in the field Journal: Management (Montevideo) Pages: 115 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025115 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:115:id:1062486agma2025115 Template-Type: ReDIF-Article 1.0 Author-Name: Janette Melvy Vallejos Araníbar Author-Name-First: Janette Melvy Author-Name-Last: Vallejos Araníbar Author-Name: Katherine Alexandra Borja Jurado Author-Name-First: Katherine Alexandra Author-Name-Last: Borja Jurado Author-Name: Riofrío Baquero Jorge Eduardo Author-Name-First: Riofrío Baquero Author-Name-Last: Jorge Eduardo Author-Name: Jenrry Fredy Chávez-Arizala Author-Name-First: Jenrry Fredy Author-Name-Last: Chávez-Arizala Title: Considerations on aspects related to inventory control in companies Abstract: Introduction: inventory control is the internal management of the merchandise or stock that exists in the company. The inventory, regardless of its function or nature, is an ordered, valued and classified list within a company or premises. Objective: to characterize aspects related to the inventory control process in companies. Method: a review of the bibliography available in databases such as SciELO, Scopus and ClinicalKey was carried out, of which a total of 14 related articles were consulted, empirical methods such as logical history and analysis and synthesis were used. Results: there is no unique formula or method for carrying an adequate stock, but a correct application of those defined in the company. A Manual is a document that allows to synthesize, systematize and standardize procedures, norms, policies. A policy is a light that helps to see the path where you want to go, seeking to avoid making mistakes. Maintaining controls, policies, norms in the inventory is of utmost importance not only for its control but also helps in generating dividends for the company. Conclusions: this process is currently deficient in many companies; adequate inventory control is reflected in cost reduction, improved cash flow and customer service, and increased operational efficiency and decision-making Journal: Management (Montevideo) Pages: 108 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025108 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:108:id:1062486agma2025108 Template-Type: ReDIF-Article 1.0 Author-Name: Javier Gonzalez-Argote Author-Name-First: Javier Author-Name-Last: Gonzalez-Argote Author-Name: Emanuel Jose Maldonado Author-Name-First: Emanuel Jose Author-Name-Last: Maldonado Title: Indicators of scientific production on Health Policy Abstract: Introduction: health and its maintenance constitute one of the main assets of man at any stage of his history. The implementation of health policies is aimed at solving global health problems that affect the population. Objective: characterize the scientific production on Health Policy in SCOPUS Method: an observational, descriptive, bibliometric study was developed. A total of 229,339 articles were worked on. The SCOPUS database was used to collect the information; especially the SciVal tool for the analysis of information and the study of indicators. Descriptive statistics were applied to analyze the information. Results: a total of 229,339 articles were analyzed; equivalent to 2,471,305 appointments in the study period. I highlight the year 2023 with the highest number of articles published (31,982; 13.94%). The United States stood out with the highest number of articles published with 79,708 investigations (34.75%). The articles published in the journal BMC Health Services Research stood out with 10,425 investigations (23%). The largest number of articles were located in the health and health services category Conclusions: scientific production related to Health Policy showed heterogeneous but constant growth, in contrast to the number of citations. The publications were related to the largest centers of scientific production. The research topics were directed with greater interest towards the quality of health services and assistance according to age groups Journal: Management (Montevideo) Pages: 107 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma2024107 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:107:id:1062486agma2024107 Template-Type: ReDIF-Article 1.0 Author-Name: Eliana Maigreth Acosta Bastidas Author-Name-First: Eliana Maigreth Author-Name-Last: Acosta Bastidas Author-Name: Javier Ignacio Cruz Hernández Author-Name-First: Javier Ignacio Author-Name-Last: Cruz Hernández Author-Name: Claudia Magali Solarte Solarte Author-Name-First: Claudia Magali Author-Name-Last: Solarte Solarte Title: Work Climate and Performance in the Colombian Banking Sector: Bancamía Case Study Abstract: Introduction: the study addressed organizational behavior at the Pasto headquarters of the financial institution Bancamía, with the objective of identifying the factors that affected operational efficiency, customer satisfaction and profitability. Variables such as staff turnover, motivation, organizational communication, stress and internal culture were considered, given their direct implications on institutional performance. Development: during the research, international antecedents that demonstrated the influence of work climate, incentives and stress on organizational behavior were analyzed. It was shown that staff turnover generated economic losses and affected the quality of service. In addition, poor internal communication was identified as an obstacle to effective coordination between areas. Motivation and incentives, both monetary and non-monetary, influenced work commitment, while work stress had a direct impact on employee effectiveness. The theoretical analysis allowed understanding these variables from a systemic approach, considering their interaction with internal and external factors. Conclusions: the research concluded that organizational behavior management should focus on strengthening human talent, through strategies that promote well-being, effective communication and motivation. It highlighted the need for an integral approach that considers the collaborator as the fundamental axis of productivity, in order to consolidate a healthy work environment oriented to institutional objectives. Journal: Management (Montevideo) Pages: 106 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma2024106 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:106:id:1062486agma2024106 Template-Type: ReDIF-Article 1.0 Author-Name: Valentina Corredor Robayo Author-Name-First: Valentina Author-Name-Last: Corredor Robayo Title: Management optimization in pet friendly restaurants in Bogotá Abstract: Introduction: This research project focuses on presenting a case study of entrepreneurship about a pet-friendly restaurant in the La Candelaria neighborhood of Bogotá, which will offer food services for pets (cats and dogs). Key factors such as location, target market, competition, legal considerations and financial implications will be analyzed. The objective pursued is to investigate the background and costs of these restaurants from a business administration perspective. Scientific management and total quality theories were applied to improve efficiency and profitability. Methodology: It is a quantitative approach that includes a survey directed at pet owners in the center of Bogotá. Initial and fixed costs are analyzed, as well as variable costs per dish, and monthly income is estimated based on daily sales. The results were graphed for greater representation of the data. A search on the topic was carried out in databases such as Scopus and Google Scholar for publications made in the last five years (2029-2023), to check the existence of articles on the topic and assume them as references to this study. Results: Preliminary results indicate a significant demand for pet-friendly restaurants, especially among socioeconomic strata 2 and 3. In addition, pet owners show a willingness to pay prices in line with the gastronomic offer and demand additional services for their pets. Conclusion: Investing in a pet-friendly restaurant in the center of Bogotá is presented as a viable and profitable opportunity due to the growing demand for gastronomic experiences that include pets. The application of scientific management and total quality principles can improve the efficiency and profitability of these businesses Journal: Management (Montevideo) Pages: 104 Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma2025104 Handle: RePEc:dbk:manage:v:3:y:2025:i::p:104:id:1062486agma2025104 Template-Type: ReDIF-Article 1.0 Author-Name: Nayith Marcela Chinchajoa Zambrano Author-Name-First: Nayith Marcela Author-Name-Last: Chinchajoa Zambrano Author-Name: Claudia Magali Solarte Solarte Author-Name-First: Claudia Magali Author-Name-Last: Solarte Solarte Title: Organizational behavior and competitiveness in the baking industry: analysis from the perspective of corporate culture Abstract: Introduction: this research addressed organizational behavior in bakery companies in the city of Pasto, as this factor significantly influenced their internal operations and competitiveness. It began with the recognition of problems such as lack of communication, administrative disorganization, and a weak sense of belonging. The purpose of the study was to review the existing literature and background to understand the factors that determine a strong organizational culture. Development: international, national, and regional background information was analyzed, demonstrating the direct relationship between organizational culture and job performance. Through the case studies of Panificadora Mexicana, Sertempo Cali, and Insupan in Pasto, it was evident that shared values, leadership, communication, and strategic clarity strengthened staff commitment and improved operations. A contextual framework was also presented that described the current challenges facing the baking sector, such as rising input costs, changing consumer preferences, and the need for professionalization of the trade. Legal and conceptual aspects relevant to the analysis of the organizational environment were also addressed. Conclusions: the review concluded that Pasto’s bakery companies needed to work on building a clearer and more participatory organizational culture. It was established that conducting organizational diagnoses helped to identify weaknesses and design effective strategies. A well-defined culture was presented as a fundamental axis for improving productivity, strengthening the work environment, and ensuring the sector’s sustainable growth. Journal: Management (Montevideo) Pages: 99 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202499 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:99:id:1062486agma202499 Template-Type: ReDIF-Article 1.0 Author-Name: Rafael Romero-Carazas Author-Name-First: Rafael Author-Name-Last: Romero-Carazas Author-Name: Julio Alberto Torres-Sánchez Author-Name-First: Julio Alberto Author-Name-Last: Torres-Sánchez Author-Name: David Fidel Vela-Quico Author-Name-First: David Fidel Author-Name-Last: Vela-Quico Author-Name: Antony Paul Espiritu-Martinez Author-Name-First: Antony Paul Author-Name-Last: Espiritu-Martinez Author-Name: Milusca Jaqueline Velarde-Tejada Author-Name-First: Milusca Jaqueline Author-Name-Last: Velarde-Tejada Author-Name: David Hugo Bernedo-Moreira Author-Name-First: David Hugo Author-Name-Last: Bernedo-Moreira Title: Artificial Intelligence in Accounting Auditing: Evolution and Projection Through a Bibliometric Study Abstract: With the help of Artificial Intelligence (AI), auditors can ensure the integrity of accounting data used to generate corporate financial statements. The objective of the study was to conduct a worldwide bibliometric analysis of the literature indexed in Scopus on artificial intelligence in accounting auditing from 2003 to 2023. Methodologically, it was a bibliometric, quantitative study. The scientific production indicators were generated from 559 documents selected from Scopus using keywords in English (“Accounting”, “auditing”, “artificial intelligence”). From 20011 to 2022, the number of published papers increased (83,2 %), indicating a growing interest in the subject of study. The United Kingdom is the country with the highest scientific production (14,3 %), and the University of Portsmouth with the most publications (n=13). The Accounting Auditing and Accountability Journal received 1363 citations, with the author Hussainey, K. (n=10 papers) being the most cited (n=186). It is concluded that the attention of accounting auditing is shifting towards artificial intelligence (AI), and that this shift is related to the profitability of companies, becoming an indispensable tool for accounting professionals, as it allows them to expand its application, uses and the benefits they can obtain by incorporating it in different stages. Journal: Management (Montevideo) Pages: 97 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202497 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:97:id:1062486agma202497 Template-Type: ReDIF-Article 1.0 Author-Name: Camilo Andrés Narváez Author-Name-First: Camilo Author-Name-Last: Andrés Narváez Author-Name: Claudia Magali Solarte Solarte Author-Name-First: Claudia Magali Author-Name-Last: Solarte Solarte Title: Analysis Of The Organizational Culture Of The Companies Of The Massive Cargo Transportation Sector In The City Of Pasto Abstract: Introduction: Research problem: within which is defined, research topic, which is related to Organizational Culture, is defined line of research focused on management and competitiveness, defining management mechanisms to identify type of organizational culture, hand in hand with competitiveness; the research problem is described and formulated, defined by objectives both general and specific, where the present research is justified and its study is endorsed, followed by the feasibility and the tools available for its execution together with the human capital to develop it, work delimited in the city of San Juan de Pasto during the years 2021 and 2022 in massive cargo companies. Within the referential framework we find the background and knowledge of this research key to carry out its development taking up objectives and conclusions; followed by the contextual framework we relate the macro context within the republic of Colombia where geographical location, population, definition of economic sectors among others are indicated, within the micro context we indicate aspects related to the city of San Juan de Pasto, making analysis of its region, economy, regional characteristics. The historical review details the origin of national road transportation and the origins during the presidency of Rafael Reyes, with the creation of the Ministry of Transportation and the different works in pursuit of the country's economic development. Theoretical framework referring to the pertinent norms that support the present investigation in relation to norms and laws that regulate the transport of cargo in Colombia, norms of storage of merchandise, substantive code of work. The theoretical framework defines the theoretical bases that support the study of organizational culture with authors such as Chiavenato, Schein, Harrison, Robbins, Denison, Ansoff among others, accompanied by the conceptual framework, where key words used within the research work are detailed, which in turn enriches vocabulary around organizational culture. Methodology: within the present work the positivist paradigm is detailed, which explains, predicts and controls phenomena, verifies theories and laws, identifies real causes; with a quantitative approach which collects data to test a hypothesis that based on measurement and statistical analysis establishes patterns of behavior and tests theories. The method used is the scientific or empirical analytical method that, with characteristics of tangible reality, fragments them and allows a broad and effective study, analyzes measurements and statistical techniques and predicts facts that are universally endorsed. The type of research used is descriptive since it describes in a detailed and exact way the current conditions of the massive load companies and studies the behaviors within the group of collaborators. The population contemplated is 30 companies of the massive cargo sector and in turn are used as a sample of this work and thus be able to implement research instrument, using different sources of information collection in web pages, magazines, research bulletins, electronic books, degree works and the survey, among others, which with great validity allow to carry out this research work. Conclusions: It is possible to analyze and identify the organizational culture of the companies of the massive cargo transportation sector, thanks to the disposition of the personnel, their commitment and assertive communication. It allows the inclusion of the concept of organizational culture within the companies of the sector, creating strategies on the part of the managers to strengthen key aspects related to the research topic. It allows the companies to have a general vision of the concept of organizational culture to be supported in the specific topic to project and channel new corporate objectives and that thanks to the implementation of strategies and durability in time will guarantee a remembrance in the final client and an increase in the level of sales included in shipments, reception of correspondence and massive load. It allows to improve the communication channels among the members since, thanks to the knowledge of the concept of organizational culture, it focuses and orients both personal and corporate objectives. Recommendations: to make known to the group of collaborators that decision making implies changes that can impact positively or negatively on the organization and that thanks to the implementation of strategies and commitment by the group of collaborators without becoming imposing, but with the spirit of a significant positive change. Implement the concept of additional remuneration or commissions creating a culture of reward and incentive within the staff, since the staff is motivated and encouraged to give a little more of their potential, contributing to the increase of sales in the massive cargo companies. Supported by the new trends, seek for the implementation of E-Learning as a distance training tool in agreements with educational institutions in order to contribute to personal growth, qualification and qualification of human talent. To give way to new policies with an open mentality to change, leaving behind the cohesive factor of loyalty and tradition that in a certain way have been of great benefit to the massive cargo companies, but if new alternatives or policies are found, it will allow creating a more flexible organizational culture, finally including the concept of inclusive culture that allows integrating especially people with disabilities or different conditions and abilities among people and especially people members of the LGBTIQ+ group. Journal: Management (Montevideo) Pages: 96 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202496 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:96:id:1062486agma202496 Template-Type: ReDIF-Article 1.0 Author-Name: Nicole Rocio Camelo Mendez Author-Name-First: Nicole Rocio Author-Name-Last: Camelo Mendez Author-Name: Maria Paula Guerrero Rodriguez Author-Name-First: Maria Paula Author-Name-Last: Guerrero Rodriguez Author-Name: Julian Andres Urbano Marta Author-Name-First: Julian Andres Author-Name-Last: Urbano Marta Author-Name: Maribel Garcia Rojas Author-Name-First: Maribel Author-Name-Last: Garcia Rojas Title: Importance of social research in advertising and marketing Abstract: If you were asked what do you understand by advertising? Probably the first thing that would come to mind would be a commercial for your favorite brand, or maybe the advertisements you see every day around the place where you live, and mention that advertising is basically the promotion of a product in a creative way. and that is attractive to the public; Although the above does not differ in large proportions from what advertising is, it has a background that encompasses not only the colors or the jingle of a commercial that caught your attention. In reality, advertising is a process that mixes from the economic studies of its ally marketing, the spontaneity and creativity of design, to the investigation of society and its evolution. Next, we will mention the importance of the aforementioned sciences and studies in advertising; focusing on the influence that social studies have on the production of advertising strategies and pieces, connecting design and creativity, along with marketing. Journal: Management (Montevideo) Pages: 95 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202495 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:95:id:1062486agma202495 Template-Type: ReDIF-Article 1.0 Author-Name: Elvia Carolina Palacios Martínez Author-Name-First: Elvia Carolina Author-Name-Last: Palacios Martínez Author-Name: Joaquín Andrés Cogollo González Author-Name-First: Joaquín Andrés Author-Name-Last: Cogollo González Author-Name: Karen Valentina Bernal Jiménez Author-Name-First: Karen Valentina Author-Name-Last: Bernal Jiménez Author-Name: Maribel García Rojas Author-Name-First: Maribel Author-Name-Last: García Rojas Title: Analysis of the perception and promotion of the D1 brand in Ciudad Bolivar, during 2024 Abstract: This article presents the results of a research that analyzes the perception and promotion of the D1 brand in Ciudad Bolivar, D1 is a chain of low-cost stores, where products of the family basket and other articles of general interest and some specific items are marketed, in recent years it has gained strength allowing it to expand mainly in sectors where the socioeconomic level is medium, medium-low in strata 1, 2, 3 as is the town of Ciudad Bolívar. We analyzed the experiences of some consumers with the D1 brand, this includes interactions in physical stores, customer support and the perceived quality of products or services. The article also examines communication strategies and explores the relationship between consumer confidence and brand perception. With what was observed, it was possible to understand the position of the D1 brand and the products that sell both own and allied brands from the point of view of consumers, with this, the brand can find its strengths and in which areas there are opportunities for improvement. Journal: Management (Montevideo) Pages: 94 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202494 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:94:id:1062486agma202494 Template-Type: ReDIF-Article 1.0 Author-Name: Cesar Camilo Larrea Narváez Author-Name-First: Cesar Camilo Author-Name-Last: Larrea Narváez Author-Name: Daniela Fernanda López Lucero Author-Name-First: Daniela Fernanda Author-Name-Last: López Lucero Author-Name: Claudia Magali Solarte Solarte Author-Name-First: Claudia Magali Author-Name-Last: Solarte Solarte Title: Study of the organizational culture of the company (Contadero Dairy Association) ASOLACC in the municipality of El Contadero Abstract: Introduction: in which a detailed description is made on the presentation of the Organizational Culture project, which aims to understand how this culture influences its performance as an organization and its ability to improve competitiveness and increase productivity. Research problem: in which organizational culture is taken as the research topic, and from there, some subtitles related to the topic are displayed. There is also the general objective with its specific objectives. Methodology: The method to be used in this research will be the empirical-analytical method and consists of identifying a problem, presenting a respective hypothesis and thus carrying out an analysis. To study organizational culture, the empirical-analytical method may involve direct observation of the members of the organization in their daily interactions and also the development of interviews and surveys to obtain information on the type of organizational culture that the association has. Research results: the main results obtained were described, among which are a diagnosis of organizational culture, a SWOT matrix where important factors of ASOLACC are identified, possible factors that affect the organizational culture and finally some strategies that can improve the organizational culture together with an action plan. Conclusions: conclusions were drawn based on both the research and the results obtained, as well as on the information provided by the association, which allowed the successful development of this project. Recommendations: Recommendations were made for the association to implement, such as the need for the organization to offer growth opportunities such as a professional development program that includes specialized training and opportunities to obtain certifications in key areas such as dairy production, quality management and marketing. This will not only improve employees' skills, but will also increase their motivation and contribute to strengthening the organizational culture. Journal: Management (Montevideo) Pages: 93 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202493 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:93:id:1062486agma202493 Template-Type: ReDIF-Article 1.0 Author-Name: Rolando Eslava-Zapata Author-Name-First: Rolando Author-Name-Last: Eslava-Zapata Author-Name: Zuleima Tuta-Téllez Author-Name-First: Zuleima Author-Name-Last: Tuta-Téllez Author-Name: Francisco Sierra-Narváez Author-Name-First: Francisco Author-Name-Last: Sierra-Narváez Title: Corporate Social Responsibility of university, business and state: cooperation strategies Abstract: Introduction: the objective of the research is to propose strategies for inter-institutional cooperation between the university, business, and state, framed in corporate social responsibility, to generate opportunities for access to higher education for students of the Dreams Project of the Colombian Institute of Family Welfare (Instituto Colombiano de Bienestar Familiar). Method: the research is qualitative and designed using grounded theory. First, a documentary review was conducted, and then an interview was conducted with fourteen key informants, whose responses were analyzed using the Atlas IT program. Results: four categories of University Social Responsibility were found: organizational impact, cognitive impact, educational impact, and social impact. The results show a panorama where universities in the region are making significant efforts on several fronts of Corporate Social Responsibility, but still face considerable challenges. The need for better articulation between universities, government, and the private sector is a recurring theme, as is the urgency of making their contributions to society more visible. In addition, strengthening ethical teaching and promoting a more effective corporate citizenship stand out as key areas for improvement. Conclusions: corporate Social Responsibility can play a crucial role in strengthening partnerships between these actors by providing a framework for collaboration based on common social and economic development objectives. Implementing cooperation strategies that integrate Corporate Social Responsibility allows the creation of synergies between universities, businesses, and states and optimizes available resources. Journal: Management (Montevideo) Pages: 92 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202492 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:92:id:1062486agma202492 Template-Type: ReDIF-Article 1.0 Author-Name: Rolando Eslava-Zapata Author-Name-First: Rolando Author-Name-Last: Eslava-Zapata Author-Name: Josué Castilla-Alba Author-Name-First: Josué Author-Name-Last: Castilla-Alba Author-Name: María Suarez-Jurado Author-Name-First: María Author-Name-Last: Suarez-Jurado Author-Name: Edgar Gómez Ortiz Author-Name-First: Edgar Author-Name-Last: Gómez Ortiz Title: Quality of glamping service: an empirical study Abstract: Introduction: the study aims to analyze the quality of the glamping service provided by Sabor a Mi, a company located in Chinacota, Norte de Santander, Colombia, in 2023. Method: the type of research is mixed and transactional transversal. An exhaustive documentary review is carried out to verify the information that has been published, which helps to determine the characteristics of the variables addressed. In the descriptive phase, a semi-structured interview is applied. A questionnaire following the SERVPERF model was also used to sample seventy-three guests. Results: the survey results reveal Sabor a Mi’s key strengths and weaknesses in its glamping service. The facilities’ aesthetics and visual appeal emerge as the main strength, highlighting the importance of first impressions in the customer experience and how the country design and attention to detail create a welcoming and memorable environment for guests. Conclusions: Sabor a Mi is at a crucial moment when it must make strategic decisions to improve its competitiveness in the region and raise the quality of service offered to its customers. One key strategy that Sabor a Mi must consider is investment in technology. Implementing an interactive and user-friendly website can improve the company’s visibility and make it easier for customers to book its services. Journal: Management (Montevideo) Pages: 91 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202491 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:91:id:1062486agma202491 Template-Type: ReDIF-Article 1.0 Author-Name: Rafael Romero-Carazas Author-Name-First: Rafael Author-Name-Last: Romero-Carazas Author-Name: Antony Paul Espiritu-Martinez Author-Name-First: Antony Paul Author-Name-Last: Espiritu-Martinez Author-Name: Milusca Jaqueline Velarde-Tejada Author-Name-First: Milusca Jaqueline Author-Name-Last: Velarde-Tejada Author-Name: David Hugo Bernedo-Moreira Author-Name-First: David Hugo Author-Name-Last: Bernedo-Moreira Author-Name: Julio Alberto Torres-Sánchez Author-Name-First: Julio Alberto Author-Name-Last: Torres-Sánchez Author-Name: David Fidel Vela-Quico Author-Name-First: David Fidel Author-Name-Last: Vela-Quico Title: The Importance of Research in the Face of New Economic-Accounting Dynamics: A Review of Academic Content Abstract: The aim of this study was to perform a content analysis of Scopus on the importance of research on economic-accounting trends using bibliometric methods, between 2000 and 2024. Information from 826 documents selected from Scopus during the years 2000 and 2024 was analyzed. The indicators were acquired from the selected papers using English keywords (economic-accounting AND trends AND importance AND research). According to the results from 2019 to 2023, there was a peak in scientific production (n=372; 45 %). Moreover, of all the countries evaluated, the United States ranked first (16,6 %; n=172), the source Journal of Cleaner Production had 9 papers published with 625 citations, while Schaltegger, S. was the author with the highest number of citations (47; n=3 publications). In conclusion, since 2004 there has been an exponential growth in the number of research on the importance of economic-accounting trends, with 71 % of articles published, mainly in the area of business, management and accounting (22 %), highlighting the relevance of the topic in relation to the institutions involved, the collaboration of authors and the accessibility of bibliographic sources. These results indicate the existence of a new generation of scientists making significant contributions that will support future studies. Journal: Management (Montevideo) Pages: 90 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202490 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:90:id:1062486agma202490 Template-Type: ReDIF-Article 1.0 Author-Name: Yeduarlit Becerra-Suarez Author-Name-First: Yeduarlit Author-Name-Last: Becerra-Suarez Author-Name: Miguel Canchica-Castellano Author-Name-First: Miguel Author-Name-Last: Canchica-Castellano Author-Name: Francisco Sierra-Narváez Author-Name-First: Francisco Author-Name-Last: Sierra-Narváez Author-Name: Rolando Eslava-Zapata Author-Name-First: Rolando Author-Name-Last: Eslava-Zapata Title: Patents: context and current conditions Abstract: Introduction: this research analyzes the current conditions of industrial property in Colombia and patents in the international context, as a facilitating tool for business success in the contemporary world. Method: this research is based on the hermeneutic field coupled with a qualitative approach since it is focused on analyzing patents as a key tool for protecting industrial property. The research design is documentary, based on reports prepared by national and international institutions, such as the Andean Community and the World Intellectual Property Organization. Likewise, legal writings of a legal and doctrinal nature, from national and international orders and other documentary sources, are used. Results: the importance of knowing the patent modalities (invention or utility model) is identified, as well as the need to carry out a previous study of the state of the art to ensure the invention’s novelty. Conclusions: patenting abroad has become more accessible than ever, since this procedure facilitates the international protection of inventions, thus allowing the registration of a patent in several countries with a single method in a single country and a single language; this aspect reduces costs and contributes to competitiveness in the international market. Likewise, the use of the foreign patent system is highlighted, covering plants, fruits, or procedures not found in the Colombian system, which can be used if patented at the international level. Journal: Management (Montevideo) Pages: 89 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202489 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:89:id:1062486agma202489 Template-Type: ReDIF-Article 1.0 Author-Name: Camilo Andrés Narváez Author-Name-First: Camilo Author-Name-Last: Andrés Narváez Author-Name: Claudia Magali Solarte Solarte Author-Name-First: Claudia Magali Author-Name-Last: Solarte Solarte Title: Organizational Culture Management in the Freight Transportation Sector: Diagnosis and Impact on Business Performance Abstract: Introduction: The study focused on analyzing organizational culture in companies in the mass transportation sector, with the objective of identifying its fundamental traits and evaluating its impact on organizational performance. The importance of institutional values, beliefs and behaviors were considered as key components that determine corporate identity. Due to the health emergency, data collection was carried out by means of virtual questionnaires and review of corporate web pages, which made it possible to approach the current state of the organizations without face-to-face visits. Development: During the research, a methodological approach was applied based on the contrast between the theoretical framework and the data collected in the field. It was evidenced that organizational culture directly influenced motivation, personnel commitment and the capacity to adapt to changes. In addition, relevant antecedents that supported the positive impact of a well-managed organizational culture in terms of productivity and internal cohesion were analyzed. Regulatory and structural elements of the national and regional context that have an impact on the freight transportation activity were also reviewed. Conclusions: It was concluded that companies in the logistics sector strengthened their performance by implementing strategies that consolidated their organizational culture. Effective leadership, clear communication and the valorization of human talent were key. The study served as a diagnostic and strategic guide, useful for other organizations in the sector, demonstrating that organizational culture is an essential resource for growth, competitiveness and business sustainability. Journal: Management (Montevideo) Pages: 88 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma202388 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:88:id:1062486agma202388 Template-Type: ReDIF-Article 1.0 Author-Name: Cesar Camilo Larrea Narváez Author-Name-First: Cesar Camilo Author-Name-Last: Larrea Narváez Author-Name: Daniela Fernanda López Lucero Author-Name-First: Daniela Fernanda Author-Name-Last: López Lucero Author-Name: Claudia Magali Solarte Solarte Author-Name-First: Claudia Magali Author-Name-Last: Solarte Solarte Title: The Influence of Organizational Culture in ASOLACC and its Role in Regional Development Abstract: Introduction: The research focused on analyzing the organizational culture of the Dairy Association ASOLACC in the municipality of El Contadero, Nariño. This culture was considered to have a significant influence on the interaction among members, their perception of their work and the image that the association projected to the community. The study made it possible to identify the values, beliefs, attitudes and behaviors that characterized the organization. Development: During the analysis, it became evident that ASOLACC's organizational culture was marked by solidarity, collaborative work and associativity. However, there were also weaknesses such as resistance to change, low participation in decisions and lack of transparency in certain processes. These findings were contrasted with previous local, national and international studies, which reaffirmed the direct influence of organizational culture on innovation, competitiveness and market orientation. In addition, the economic, social and cultural context of the municipality of El Contadero was analyzed, which affected the internal dynamics of the association. Conclusions: It was concluded that organizational culture was an essential pillar for ASOLACC's sustainability and growth. Strengthening its positive aspects and transforming the negative ones was presented as a strategic need for its development. The study recommended implementing training, participation and modernization processes to align the culture with the challenges of the current productive environment. Journal: Management (Montevideo) Pages: 87 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma202387 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:87:id:1062486agma202387 Template-Type: ReDIF-Article 1.0 Author-Name: Dayli Jorge Leal Author-Name-First: Dayli Author-Name-Last: Jorge Leal Author-Name: Yanet Ortega Dugrot Author-Name-First: Yanet Author-Name-Last: Ortega Dugrot Author-Name: Dayana Castillo Rodriguez Author-Name-First: Dayana Author-Name-Last: Castillo Rodriguez Author-Name: Eliseydis Mc Pherson Cedeño Author-Name-First: Eliseydis Author-Name-Last: Mc Pherson Cedeño Author-Name: Rosario Cairo Davis Author-Name-First: Rosario Author-Name-Last: Cairo Davis Author-Name: Noelia Alvarez Serrano Author-Name-First: Noelia Author-Name-Last: Alvarez Serrano Title: Professional performance of the graduate in optometry and optics in the calculation and adaptation of contact lenses Abstract: Introduction: the appearance, evolution and development of contact lenses brought with it a therapeutic method to correct refractive error, treat corneal ectasias and improve the patient s visual quality, thereby improving the profesional performance of the graduate in Optometry and Optics in this area it constitutes an aspect of singular importance within the medical sciences. Objetive: define profesional performance of graduates in Optometry and Optics in the calculation and adaptation of contact lenses. Method: a search was carried out in the Google Academic/ Scholar PUBMED, SciELO Public Health, SciELo Cuba engines. In the search strategy, the terms were used: profesional performance, contact lenses, quality of health services. A bibliographic review of 43 articles related to the topic under investigation was carried out. Results: we work to train a profesional with scientific mastery who responds to social needs, without abandoning the humanistic conception, since contemporary times demand a high leve lof performance, with the purpose of providing better care to patients visual problems. Conclusions: professional performance has been studied from different angles, highlihting the works of different authors, who offer as results of research models, methodologies and strategies as options aimed at the process of improving professional performance in different educations, whichis why it is done it is necessary to highlight the work of the graduate in Optometry and Optics in the calculation and adaptation of contact lenses base don visual health Journal: Management (Montevideo) Pages: 6 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma20246 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:6:id:1062486agma20246 Template-Type: ReDIF-Article 1.0 Author-Name: Willington Sanguino Navarro Author-Name-First: Willington Author-Name-Last: Sanguino Navarro Author-Name: Nubia Esmeralda Arias Duque Author-Name-First: Nubia Esmeralda Author-Name-Last: Arias Duque Author-Name: Freyman Mauricio Botia Ramirez Author-Name-First: Freyman Mauricio Author-Name-Last: Botia Ramirez Author-Name: Angelica Maria Tavera Chaparro Author-Name-First: Angelica Maria Author-Name-Last: Tavera Chaparro Title: Strategic Analysis from a consulting context for the Super Kinder School Institution Abstract: In the current dynamic, managers of educational institutions such as Super Kinder School seek correct decisions to enhance internal efficiency and meet organizational objectives. A strategic analysis was carried out applying the interpretivist methodology through a case design and an interview with the director of the institution. This qualitative approach has given rise to strategic matrices such as Porter's Five Forces, EFE, EFI, IE, SWOT, PEYEA, MPCE, MIC MAC, complemented by the Balanced Scorecard tool. Strategies focused on market growth, product and service development, and market penetration were identified, seeking to improve internal processes and promote the growth of Super Kinder School. The consultancy is aimed at addressing essential activities for the continuous development of Super Kinder School, requiring a deep understanding of the institution, its achievements and educational service Journal: Management (Montevideo) Pages: 65 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202465 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:65:id:1062486agma202465 Template-Type: ReDIF-Article 1.0 Author-Name: Editorial Team Title: The official household public service companies and their obligatory to publish their actions in the SECOP Abstract: Residential public service companies have been governed by special regulations in consideration of the goods they offer and based on the assumption that what is relevant is the satisfaction of the users who are the beneficiaries of the services delivered, as contemplated in Law 142. from 1994. Notwithstanding the foregoing, the application of general regulatory provisions to official residential public service companies can be verified, since regulations have been incorporated that are not created for this group of entities and that prevent them from developing adequately in the face of competition. to meet its objectives, as indicated in article 32 ibidem, thus preventing the freedom and loss of management of the provision of the service against private companies and blurring the nature of this group of entities. Thus, this research article will address the issue related to the application of standards for public sector entities to domiciliary public companies and their impact on the provision of the service by this group of organizations punctually the obligation to publish in the SECOP Journal: Management (Montevideo) Pages: 19 Volume: 1 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202319 Handle: RePEc:dbk:manage:v:1:y:2024:i::p:19:id:1062486agma202319 Template-Type: ReDIF-Article 1.0 Author-Name: Editorial Team Title: Legal implications of Law 2080 of 2021 on the guarantee of due process in sanctioning administrative law 2022 -2023 Abstract: In this analysis, Law 2080 of 2021 will be approached from a perspective of contrast with the principle of due process, especially in the field of administrative proceedings. This reform was conceived as a result of the need to implement in the administrative contentious jurisdiction technical mechanisms and a redistribution of workloads and competencies between the Council of State, the Administrative Courts and the Administrative Courts at the national level. In addition to these modifications, the reform also incorporates significant changes, such as the application of the General Procedural Code in matters of the jurisdiction and in sanctioning matters, as well as adjustments in certain procedures, such as the provisional suspension in tax matters. In this context of regulatory change, it is essential to highlight the consistency of the administrative sanctioning process with the principle of due process, a fundamental guarantee in any administrative action and, even more so, when it comes to sanctioning procedures. An important aspect of this principle is the right to a second hearing, recognized by international organizations as a right that the State must ensure in all its actions. This analysis was based on specific cases of the Council of State that address the double instance and its impact on the administrative sanctioning process Journal: Management (Montevideo) Pages: 18 Volume: 1 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202318 Handle: RePEc:dbk:manage:v:1:y:2024:i::p:18:id:1062486agma202318 Template-Type: ReDIF-Article 1.0 Author-Name: Andrea Valentina Cañón Solano Author-Name-First: Andrea Valentina Author-Name-Last: Cañón Solano Author-Name: Luz Daniela Cardona Arboleda Author-Name-First: Luz Daniela Author-Name-Last: Cardona Arboleda Author-Name: Claudia Cristina Coral García Author-Name-First: Claudia Cristina Author-Name-Last: Coral García Author-Name: Cristian David Carmona Dominguez Author-Name-First: Cristian David Author-Name-Last: Carmona Dominguez Title: Benefits of artificial intelligence in companies Abstract: The impact generated by artificial intelligence (AI) on companies radically transforms current business dynamics. In this work, we sought to identify the benefits of the implementation of this revolutionary technology in companies. Its development and execution achieves notable improvements in operational efficiency, decision making, continuous innovation and service personalization, the latter being a crucial factor for customer satisfaction. To identify these benefits, different research documents were used, where it was established, that artificial intelligence is fundamental to the success of a company, because it not only generates benefits with the automation and optimization of routine tasks, but also achieves the most efficient use. of resources, generating a significant reduction in operating costs Journal: Management (Montevideo) Pages: 17 Volume: 1 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202317 Handle: RePEc:dbk:manage:v:1:y:2024:i::p:17:id:1062486agma202317 Template-Type: ReDIF-Article 1.0 Author-Name: Diana Paola Martínez Diaz Author-Name-First: Diana Paola Author-Name-Last: Martínez Diaz Title: Staff turnover in companies Abstract: Over time and part of the recent events left by the last pandemic, the importance of job stability becomes increasingly relevant, some jobs have been recovered, others replaced, or organizations reduce their staff, using technology to replace positions, and thus do not require a human resource. The demand for skills to access a position is increasing, academic work experience, career and age, which are determining factors, on the other hand the cost of living, which has also had significant growth, this leads to people idealize themselves and have a job, which they must maintain due to the economic balance that this represents, despite all these factors, people continue to leave their jobs, personnel turnover within a company continues to have a strong impact, becoming an intriguing fact; What may be happening within companies so that employees continue to abandon their jobs, what are those factors for an employee to make the decision to leave their stability and be adrift, taking into account that this directly affects their economic needs? , there are different components, both internal and external Journal: Management (Montevideo) Pages: 16 Volume: 1 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202316 Handle: RePEc:dbk:manage:v:1:y:2024:i::p:16:id:1062486agma202316 Template-Type: ReDIF-Article 1.0 Author-Name: Editorial Team Title: Analysis of associative entrepreneurship as a territorial strategy in the municipality of Mesetas, Meta Abstract: This paper reflects partial results of the characterization phase of the research project, where approaches were made with the community to identify the territory, using temporality maps within the participatory methodology called: social cartography. In this identification process, the association to achieve productive development and rural competitiveness in Mesetas was determined as a territorial enterprise, which in recent years, after the Peace Accords, have been constituted in a large number under the collective and collaborative principle, to the channeling of resources offered by governmental and international cooperation entities; improve the quality of life of producers; access training programs; implement farmers markets; incentivize fair prices, thus eliminating intermediaries; develop business skills; improve the marketing, distribution and even raw material transformation system to achieve optimal negotiation conditions, among other findings Journal: Management (Montevideo) Pages: 15 Volume: 1 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202315 Handle: RePEc:dbk:manage:v:1:y:2024:i::p:15:id:1062486agma202315 Template-Type: ReDIF-Article 1.0 Author-Name: Editorial Team Title: Analysis of the simple tax regime in Colombia, case of night traders in the city of Florencia, Caquetá Abstract: Objective: to analyze the process of implementation and transition to the simple tax regime in the night merchants of the city of Florencia, Caquetá. Method: It was guided by a descriptive and exploratory investigation, the actors involved are the merchants of night establishments in the city of Florencia, Caquetá. The population was defined according to the database provided by the Florence Chamber of Commerce for the Caquetá year 2021, for the calculation of the size of the data sample, a population sample formula was implemented, giving a result of 96. Results: was able to determine that the Simple Tax Regime is a viable and adequate option for the night merchants of the city of Florencia, Caquetá to implement. Discussion: although the merchants consider that the RST has notorious advantages, they also consider that its Implementation has not reduced the payment of taxes or the number of related procedures, which is why a gap is established where the benefits do not meet expectations, and it is also necessary to analyze each accounting situation individually to determine the convenience of its implementation. Conclusions: the merchants surveyed consider that there has not been an adequate dissemination of the concepts and benefits of the RST, in addition, when applying the survey, it was possible to identify that some taxpayers tend to think that the new simple tax regime is the same simplified regime Journal: Management (Montevideo) Pages: 14 Volume: 1 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202314 Handle: RePEc:dbk:manage:v:1:y:2024:i::p:14:id:1062486agma202314 Template-Type: ReDIF-Article 1.0 Author-Name: Editorial Team Title: Social appropriation of knowledge applying the knowledge management methodology. Case study: San Miguel de Sema, Boyacá Abstract: The development of human and technical capacities in rural territories intrinsically promotes the progress and evolution of the rural sector. To achieve this, it is vital to analyze the processes that are currently carried out, to adopt or appropriate the new knowledge that allows rural producers to perceive, interpret and demonstrate the new learning. In the study of the form of appropriation of new knowledge, two epistemological perspectives were used: tacit and explicit knowledge to be applied by the participants of a course oriented towards bovine reproduction in the municipality of San Miguel de Sema, Boyacá, Colombia. After apprehending elements such as reproduction indicators, the participants agreed that the factors that have the most relevance and impact on their production systems and that directly affect reproduction correspond to the management of reproductive indicators, climatic conditions and technical training Journal: Management (Montevideo) Pages: 13 Volume: 1 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202313 Handle: RePEc:dbk:manage:v:1:y:2024:i::p:13:id:1062486agma202313 Template-Type: ReDIF-Article 1.0 Author-Name: Editorial Team Title: Analysis of ABC Cost Systems Abstract: This article examines the implementation of the Activity Based Costing (ABC) system in contemporary business environments. The objective is to analyze the evolution and applications of ABC, highlighting its impact on decision making and profitability. The methodology includes a comprehensive review of the literature since 2021 in Web of Science and Scopus, using keywords such as "activity-based", "costing" and "profitability". The results underscore the positive impact of ABC in reducing production, sales and marketing costs. Integration with Resource Consumption Accounting (RCA) and approaches such as Time Driven Activity Based Costing (TDABC) shows effectiveness in sectors such as higher education and healthcare. In conclusion, ABC remains crucial for cost management and informed decision making, contributing significantly to operational efficiency and business competitiveness Journal: Management (Montevideo) Pages: 12 Volume: 1 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202312 Handle: RePEc:dbk:manage:v:1:y:2024:i::p:12:id:1062486agma202312 Template-Type: ReDIF-Article 1.0 Author-Name: Miluska Odely Rodríguez Saavedra Title: Revaluation of Property, Plant and Equipment under the criteria of IAS 16: Property, Plant and Equipment Abstract: The paper examines the revaluation of fixed assets under International Accounting Standard 16 (IAS 16), which addresses "Property, Plant and Equipment" in the financial statements. Revaluation involves adjusting the carrying value of assets based on their fair market value at a given point in time. It is highlighted that this process can influence the perception of an entity's financial health and strategic decision making. The research focuses on analyzing the impact of fixed asset revaluation under IAS 16 in a sample of 180 companies in Arequipa, Peru. The results show an increase in the operating profit margin, the value of revalued assets, profitability (ROA), capital structure and investment capacity of these companies after the application of IAS 16. A significant correlation was found between the revaluation of fixed assets and IAS 16, supporting the hypothesis that the application of this standard is associated with improvements in several financial and operational aspects Journal: Management (Montevideo) Pages: 11 Volume: 1 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202311 Handle: RePEc:dbk:manage:v:1:y:2024:i::p:11:id:1062486agma202311 Template-Type: ReDIF-Article 1.0 Author-Name: Editorial Team Title: Alternatives to agricultural production different from the traditional way Abstract: Modern agricultural production is characterized by being responsible for the supply of food, fiber, active ingredients for the pharmaceutical industry and raw materials for a variety of industries, it is dedicated to the cultivation of the land in order to obtain products intended for human use and animal food, whose purpose is the production, breeding of plants and food, through crops or pastures, thus, agriculture benefits the family unit, workers, and people who consume part of it daily, In this case we are based on agricultural production alternatives different from the traditional way, this alternative agriculture is a system that, instead of using agricultural inputs, carries out specific practices depending on the characteristics of each ecosystem, they are alternative productions to the that enable the economic development of the region or provide added value to traditional productions, There are several types of agriculture in the world, such as traditional agriculture, natural agriculture, organic agriculture, industrial agriculture, among others, Alternative agriculture includes the use of vegetable or animal manure instead of chemical fertilizers, integrated pest management instead of chemical pesticides, which, by saving on chemicals, organic farmers obtain more income that contributes to developing the economy of the areas rural. It does not contaminate soil or water and consumes less energy than conventional agriculture, which benefits the environment Journal: Management (Montevideo) Pages: 10 Volume: 1 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202310 Handle: RePEc:dbk:manage:v:1:y:2024:i::p:10:id:1062486agma202310 Template-Type: ReDIF-Article 1.0 Author-Name: Marvin Miguel Arismendi Samanez Author-Name-First: Marvin Miguel Author-Name-Last: Arismendi Samanez Title: Meritocracy and certification in the quality of public management Abstract: This research is nuanced and directed to the study and incorporation of the quality of officials in government and public management. It is clear to optimize that this study of the most representative literary contributions, shared and disseminated in recent years. They approach the various global changes of social impacts and their influence on the transformations of public policies and improvement of state entities. Share an approach to modernity and new governance based on qualified and expert staff. Together with a legal framework, which raises a vision between a new public management and quality of professionals based on their experience and professional technical capacity that from the sampling and administrative reforms applied in the magnitude of the extension of Latin American governments in recent years and international organizations, public and private within a policy of implementation and operation of effective quality management systems. The quality management models and the certification of services under international quality and capacity standards such as ISO 9000 and the analysis of processes supporting public management are definitely taken as a premise Journal: Management (Montevideo) Pages: 8 Volume: 1 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma20238 Handle: RePEc:dbk:manage:v:1:y:2024:i::p:8:id:1062486agma20238 Template-Type: ReDIF-Article 1.0 Author-Name: Editorial Team Title: Proposal of strategies based on information and communication technologies (ICT) for the optimization of the teaching function in the field of education in the school of physiotherapy of a private university Abstract: The proposal presented focuses its interest on promoting teaching and learning strategies supported by Information and Communication Technologies (ICT), for the optimization of the teaching function in the field of university education in the School of Physiotherapy at a public University. located in Valencia, Carabobo state - Venezuela. In this sense, in the educational process, ICT can generate a more active participation of students in the development of their training, through different educational scenarios, through the integration of interactive content, virtual reality, digital content and access to resources and materials through multiplatform software, among others. Additionally, they allow us to overcome the barriers of time and space for training, allowing it to be continuous, being increasingly used, because the rapid development of society is forcing us to reformulate the teaching and learning processes. in the classrooms Journal: Management (Montevideo) Volume: 3 Issue: Year: 2025 Subtitle : Handle: RePEc:dbk:manage:v:3:y:2025:i::p::id:v3y2025px Template-Type: ReDIF-Article 1.0 Author-Name: Maura Alexandra Narváez Costain Author-Name-First: Maura Alexandra Author-Name-Last: Narváez Costain Author-Name: Cristhian Camilo Vallejo Lopez Author-Name-First: Cristhian Camilo Author-Name-Last: Vallejo Lopez Author-Name: Jonattan Alexis Zambrano Estrada Author-Name-First: Jonattan Alexis Author-Name-Last: Zambrano Estrada Author-Name: Claudia Magali Solarte Solarte Author-Name-First: Claudia Magali Author-Name-Last: Solarte Solarte Title: Adaptation and challenges of MSMEs in Pasto in the face of COVID-19 Abstract: Introduction: the COVID-19 pandemic represented a turning point for micro, small and medium-sized enterprises (MSMEs) in Pasto, Nariño. These productive units, which are fundamental to the local economy, faced great difficulties after the arrival of the health emergency. Their vulnerability became evident due to low technological preparedness, low capacity to respond to crises and limited financial structure. Development: during the crisis, many Pashtun MSMEs suffered from closures, reduced sales and difficulties in sustaining employment. Despite national and local initiatives such as subsidies, credits, and training led by the government and the Pasto Chamber of Commerce, many entrepreneurs encountered obstacles in accessing such support, such as technological ignorance and resistance to change. However, other companies took advantage of these tools to implement teleworking, online sales and new digital strategies, managing to stay active. Studies prior to the pandemic already warned about the lack of modernisation and deficiencies in business management, problems that intensified in the context of COVID-19. Conclusions: MSMEs proved to be both fragile and resilient. While many did not withstand the impact, others reinvented themselves and strengthened their digital presence. The study concluded that the future of these enterprises depends on their ability to adapt, access finance and digital literacy. It is imperative that public policies continue to support their transformation, to ensure their role as an engine of economic recovery in Colombia. Journal: Management (Montevideo) Pages: 50 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma202350 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:50:id:1062486agma202350 Template-Type: ReDIF-Article 1.0 Author-Name: Brayan Stiven Calderón Trujillo Author-Name-First: Brayan Stiven Author-Name-Last: Calderón Trujillo Author-Name: Verenice Sánchez Castillo Author-Name-First: Verenice Author-Name-Last: Sánchez Castillo Title: Elaboration of a training plan in the technical management of the copoazú crop for producers of La Vereda de Balcanes in the municipality of Florencia, Caquetá Abstract: The production chain of Amazonian fruits, such as copoazú, is gaining relevance due to its food potential and its applications in various industries. In Colombia, especially in the department of Caquetá, copoazú is presented as a business opportunity that can contribute to economic and social development, particularly in areas affected by violence and poverty. This internship focuses on developing a training plan in the technical management of the copoazú crop for producers in the Balcanes district of the municipality of Florencia, Caquetá. This plan aims to improve ecological agriculture and provide farmers with technical knowledge that will allow them to increase their productivity and improve their quality of life. The training plan will include learning modules that will address the specific needs and requirements of Copoazú farmers. A qualitative approach of a descriptive nature will be used, applying techniques such as surveys and interviews with six farmers selected for convenience. This methodology will allow for the collection of detailed data on participants' perceptions and knowledge, facilitating the design of more effective educational strategies. The study also considers the international context of copoazú cultivation, highlighting the lack of technical assistance and training in producing countries such as Bolivia and Peru. In Colombia, although copoazú has high economic and nutritional potential, producers face challenges related to technical assistance and market integration. The importance of promoting sustainable agriculture is emphasized throughout the document, aligning with the Sustainable Development Goals, such as "zero hunger", "responsible production and consumption" and "climate action". The implementation of agroecological practices and the strengthening of farmers' organizational capacity are essential to ensure sustainable development in the Amazon region. In conclusion, this internship work seeks to establish a sustainable agricultural program in the Balcanes village, optimizing copoazú crops and improving the living conditions of farmers through a technical training plan adapted to their needs and the local context. Journal: Management (Montevideo) Pages: 48 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma202348 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:48:id:1062486agma202348 Template-Type: ReDIF-Article 1.0 Author-Name: Héctor David Valencia Rodríguez Author-Name-First: Héctor David Author-Name-Last: Valencia Rodríguez Author-Name: Álvaro Stiven Burbano Vasquéz Author-Name-First: Álvaro Stiven Author-Name-Last: Burbano Vasquéz Author-Name: Verenice Sánchez Castillo Author-Name-First: Verenice Author-Name-Last: Sánchez Castillo Title: Design of strategies for the strengthening of the La Manigua peasant market Florencia – Caquetá Abstract: The project focused on the La Manigua farmers' market, located in the municipality of Florencia, Caquetá, Colombia. Farmers' markets represent a popular alternative to conventional markets, with the objective of promoting local and sustainable agriculture, as well as reducing the gap between producers and consumers. These markets allow small producers to sell their products directly to the final consumer, eliminating intermediaries and fostering a more direct and equitable relationship. In addition to promoting healthy eating, farmers' markets also seek to promote food education and value local gastronomic culture. Internationally, farmers' markets have gained popularity in countries such as the United States, Peru and Mexico, while in Europe they stand out for promoting the sale of local and artisanal products. In the context of Caquetá, farmers' markets play a crucial role in the agricultural economy, contributing to the preservation of traditional farming methods and promoting sustainable agriculture. The objective of the project was to design a strategy to strengthen producer participation and improve marketing at the La Manigua farmers' market. Journal: Management (Montevideo) Pages: 47 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma202347 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:47:id:1062486agma202347 Template-Type: ReDIF-Article 1.0 Author-Name: Bismario Saldiña Silvera Author-Name-First: Bismario Author-Name-Last: Saldiña Silvera Author-Name: Emily Puisseaux Moreno Author-Name-First: Emily Author-Name-Last: Puisseaux Moreno Title: Alternatives for the establishment of a new international financial architecture from the West: a case study France Abstract: After World War II, the United States became the world's strongest economy. As a result of the Bretton Woods agreements, the dollar was imposed as the world's currency exchange and a whole financial architecture that favored its national interests. However, in 1971, it broke the foundations of the agreement leading to a reconfiguration of the international financial architecture and the beginning of a new era featured by high volatility, instability, and recurrent systemic and financial crises. Thus, in the face of the existing antiquated and unjust financial structures, some steps were taken in the West to reshape them, with France attempting to lead the changes with proposals for the establishment of a new international financial order. In this context, this research evaluated the alternatives for establishing a new international financial architecture from the West focusing on the case study of France. As a result, it was noted that it is precisely this European country that has sought to drive in recent years changes to the international financial agenda through meetings of the G7, G20 and other forums such as the recent Summit for a New International Financial Pact; and thus, the alternatives for establishing a new international financial architecture from the West have been essentially based on the introduction of reforms to its main institutions, and less on a proposal for structural and systemic transformation Journal: Management (Montevideo) Pages: 44 Volume: 1 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202344 Handle: RePEc:dbk:manage:v:1:y:2024:i::p:44:id:1062486agma202344 Template-Type: ReDIF-Article 1.0 Author-Name: David Hugo Bernedo-Moreira Author-Name-First: David Hugo Author-Name-Last: Bernedo-Moreira Author-Name: Walter Segundo Velasquez-Diaz Author-Name-First: Walter Segundo Author-Name-Last: Velasquez-Diaz Author-Name: Luzmila Lourdes Garro-Aburto Author-Name-First: Luzmila Lourdes Author-Name-Last: Garro-Aburto Author-Name: Julio Alberto Torres-Sánchez Author-Name-First: Julio Alberto Author-Name-Last: Torres-Sánchez Author-Name: Milusca Jaqueline Velarde-Tejada Author-Name-First: Milusca Jaqueline Author-Name-Last: Velarde-Tejada Author-Name: Rafael Romero-Carazas Author-Name-First: Rafael Author-Name-Last: Romero-Carazas Title: Development of teaching competencies for financial education from a talent management perspective Abstract: Objectives: to explore the experiences and perceptions of teachers on the development of competencies in financial education. To analyze the role of talent management in teacher training and performance in this area. To identify the needs and challenges faced by teachers to integrate financial education in their pedagogical practices. Method: it had a qualitative approach, with a hermeneutic phenomenological design, which allowed for an in-depth analysis of teachers’ experiences and perceptions of their training and practice in financial education. For this purpose, semi-structured interviews were conducted with 10 participants with whom theoretical saturation was reached, complemented with a focus group to validate and enrich the findings. Results: the importance of talent management in the improvement of teaching competencies, highlighting the need for continuous training, motivation, self-evaluation and institutional support. Formal and informal methods were identified to identify and develop teaching potential, especially mentoring and personalized support. In addition, the relevance of updating knowledge and pedagogical methodologies with emphasis on active practice and ethical values in financial education was highlighted. Conclusions: strengthening teaching competencies, through adequate talent management, is fundamental to improving educational quality, preparing students to face economic challenges and contribute to an effective financial education that benefits society. Journal: Management (Montevideo) Pages: 43 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma202343 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:43:id:1062486agma202343 Template-Type: ReDIF-Article 1.0 Author-Name: Camilo Andrés Narváez Author-Name-First: Camilo Author-Name-Last: Andrés Narváez Title: Organizational Culture as a Strategic Pillar: A Theoretical Analysis of Models, Levels, and Typologies Abstract: Introduction: This paper approached the study of organizational culture from a theoretical perspective, recognizing its historical evolution and its relevance in business performance. From the 18th century to the present, organizational culture was conceived as a determining factor in the way organizations operate, adapt to change and project their identity to the external environment. Development: During the development of the research, theoretical models proposed by authors such as Edgar Schein, Chiavenato, Denison, Harrison and Ansoff were analyzed. Each one provided different levels, functions and classifications that allowed understanding organizational culture as a phenomenon composed of visible elements -such as artifacts, symbols and structures- and invisible ones -such as values, beliefs and basic assumptions. Power-oriented, norm-oriented, results-oriented and people-oriented cultural typologies were also studied, highlighting how these influenced staff motivation, decision-making and leadership. Conclusions: The research concluded that a strong and consistent organizational culture represented a competitive advantage for companies. It was found that results- and people-oriented models favored more flexible and innovative environments, while rigid cultures based on power or norms were less effective. Finally, the importance of strategically managing organizational culture to strengthen corporate identity, improve productivity and foster long-term sustainability was highlighted. Journal: Management (Montevideo) Pages: 42 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma202342 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:42:id:1062486agma202342 Template-Type: ReDIF-Article 1.0 Author-Name: Carlos Vera Pirela Author-Name-First: Carlos Author-Name-Last: Vera Pirela Author-Name: Aneleth Olmedo Plata Author-Name-First: Aneleth Author-Name-Last: Olmedo Plata Author-Name: German Lozano Hernandez Author-Name-First: German Author-Name-Last: Lozano Hernandez Title: Strategic thinking as a potential factor in the growth of companies in the dairy sector Abstract: The article refers to how in a competitive and changing environment, dairy companies need to implement effective strategies to ensure their growth and sustainability, emerging as a crucial factor for the business success of the sector. In this same scenario, strategic thinking implies the ability to analyze the environment, identify opportunities and threats, and formulate action plans to achieve long-term objectives. This research focused on a quantitative, field, non-experimental methodology. Descriptive statistics were used to tabulate the information; the results of the study reveal a strong commitment of the company to identify market opportunities and reinforce its competitive strengths. The indicators associated with these areas showed a high level of presence within the organization, which shows a solid foundation for future growth Journal: Management (Montevideo) Pages: 40 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202440 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:40:id:1062486agma202440 Template-Type: ReDIF-Article 1.0 Author-Name: Nair Cantillo Campo Author-Name-First: Nair Author-Name-Last: Cantillo Campo Author-Name: Carlos Julio Pedraza Reyes Author-Name-First: Carlos Julio Author-Name-Last: Pedraza Reyes Title: International marketing mix for export in the seafood sector of the Riohacha DETC Abstract: Companies, especially SMEs, seek access to international markets in search of economic development as a factor of sustainability and competitiveness. The objective of this paper was to analyze the importance of the international marketing mix for export in the seafood sector of the Special Tourist and Cultural District (STCD) of Riohacha. Methodologically, this research is descriptive and is framed in a quantitative paradigm. The population was composed of 14 managers of fishmongers registered in the Chamber of Commerce of Riohacha. The results indicate that, in terms of products, the marketers recognize that they are competitive for the foreign market. In relation to price, transactions in foreign currencies such as dollars are adequate and competitive. Regarding distribution channels, there are adequate means to export and maintain the cold chain. However, in terms of communication strategies, it was observed that no company has effective tools to make itself known abroad. It is concluded that the entrepreneurs perceive that their products are in demand in the destination markets and that prices and distribution channels are adequate, although the latter could be improved. However, their means and forms of communication are not being used effectively Journal: Management (Montevideo) Pages: 39 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202439 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:39:id:1062486agma202439 Template-Type: ReDIF-Article 1.0 Author-Name: Jose Gregorio Morales Bustamante Author-Name-First: Jose Gregorio Author-Name-Last: Morales Bustamante Author-Name: Luis Angel Puche Pinto Author-Name-First: Luis Angel Author-Name-Last: Puche Pinto Title: Impact of the reform to the general royalties system on employment and business development in the department of La Guajira Abstract: The main purpose of this research is to analyze the impact of the reform of the general system of royalties on employment and business development in the department of La Guajira, in order to fulfill the mission and vision of the University of La Guajira, regarding the study of the problems that arise in the department, thus allowing us to explore the current context in the economic and social aspect, establishing the real impact of the aforementioned reform, to achieve the proposed objectives we will use information obtained from various sources such as: the departmental government, municipal mayors' offices, the Guajira Chamber of Commerce, the Bank of the Republic, the Regional SENA, and the Regional ICBF. Thus contributing to the study and analysis of the department's problems. The objective of this study is to analyze the impact of the reform of the general system of royalties on employment and business development in the department of La Guajira, theoretically supported by the postulates of authors such as: Gómez and Garcia (2012), Barón (2012), Martínez & Collinao, (2010), Biltrán (2009), Restrepo (2006), Buendía (2002), Marinez (2004), all of whom made important contributions regarding the variable royalties, business development and employment Journal: Management (Montevideo) Pages: 38 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202438 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:38:id:1062486agma202438 Template-Type: ReDIF-Article 1.0 Author-Name: Marlene Leonor Mejia Reales Author-Name-First: Marlene Leonor Author-Name-Last: Mejia Reales Author-Name: Angelica Barrios Author-Name-First: Angelica Author-Name-Last: Barrios Title: Importance of strategic alliances for the achievement of profitability in the companies of the coal sector in the department of La Guajira Abstract: This paper focused on identifying the importance of strategic alliances for the achievement of profitability in companies of the coal sector in the department of La Guajira. It used a descriptive approach with a non-experimental and cross-sectional field design. The population included thirteen managers, surveyed through a population census. A structured survey with Likert scale was used for data collection and descriptive statistics for analysis. The results highlighted the importance of technology, infrastructure and productivity for strategic alliances. It was concluded that there is a moderately favorable trend, suggesting that some managers do not adequately prioritize these alliances, which limits the potential success of the companies Journal: Management (Montevideo) Pages: 37 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202437 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:37:id:1062486agma202437 Template-Type: ReDIF-Article 1.0 Author-Name: Derber Jose Soto Rodriguez Author-Name-First: Derber Jose Author-Name-Last: Soto Rodriguez Author-Name: Jose Alfonso Yaguna Nuñez Author-Name-First: Jose Alfonso Author-Name-Last: Yaguna Nuñez Author-Name: Yimi Yesid Barros Farfan Author-Name-First: Yimi Yesid Author-Name-Last: Barros Farfan Title: Financial strategies applied to current assets of diesel spare parts importers in the district of Riohacha Abstract: The purpose of the study was to identify the financial strategies applied to current assets in companies importing diesel spare parts in Riohacha, La Guajira. A quantitative and descriptive approach was used, with a non-experimental, cross-sectional, field design. Ten informant units from five companies were surveyed by means of a structured questionnaire using a Likert scale. The results highlighted the importance of current assets for financial and operational health, which can lead to liquidity problems, inefficiencies, lost opportunities and a decrease in profitability. It was concluded that there is potential for improvement in financial management, highlighting liquidity optimization, risk management and adequate financial planning as crucial elements Journal: Management (Montevideo) Pages: 36 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202436 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:36:id:1062486agma202436 Template-Type: ReDIF-Article 1.0 Author-Name: Milangela Del Carmen Romero Velazquez Author-Name-First: Milangela Del Carmen Author-Name-Last: Romero Velazquez Author-Name: Angel Alberto Nava Chririnos Author-Name-First: Angel Alberto Author-Name-Last: Nava Chririnos Author-Name: Alexi Vidal Brito Author-Name-First: Alexi Author-Name-Last: Vidal Brito Title: Decision-making styles developed by commercial enterprises in the municipality of Barrancas Abstract: The objective of this research was to explain the decision-making styles developed by the commercial enterprises of Barrancas, La Guajira. It was based on the positivist paradigm, with a descriptive non-experimental design. The population included seven commercial enterprises registered in the Chamber of Commerce, with 11 informant units. A survey with a validated and highly reliable instrument was used. The most commonly used decision-making styles are analytical and managerial, probably influenced by the search for the greatest benefit for the organization. The research concludes that the analytical style predominates, in which managers evaluate different contexts, focus on uncertain situations and clearly analyze alternatives. This approach is characterized by information gathering and consideration of multiple scenarios before making decisions Journal: Management (Montevideo) Pages: 35 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202435 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:35:id:1062486agma202435 Template-Type: ReDIF-Article 1.0 Author-Name: Nolenis Mendoza Bolivar Author-Name-First: Nolenis Author-Name-Last: Mendoza Bolivar Author-Name: Yuli Toro Cardenas Author-Name-First: Yuli Author-Name-Last: Toro Cardenas Author-Name: Alexandra Mosquera Trujillo Author-Name-First: Alexandra Author-Name-Last: Mosquera Trujillo Title: The behavior of street vendors in the informal sector in relation to decision making as rational agents Abstract: The behavior of a street vendor in the informal sector regarding decision making as rational agents can be understood through a stochastic model that explains their behavior. In this model, the street vendor has subsistence consumption subject to two constraints: the first considers an uncertain income and the second consists of his consumption routine. Past consumption influences future consumption, which is an important part of this seller's decision making as a rational agent. In addition, the optimal proportion of income for savings is determined when the individual has a surplus, the hours dedicated to his activity and the optimal future consumption strategy. This approach shows how street vendors in the informal sector make rational decisions in an environment of uncertain income and consumption routines. Journal: Management (Montevideo) Pages: 33 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202433 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:33:id:1062486agma202433 Template-Type: ReDIF-Article 1.0 Author-Name: Adrián García Pérez Author-Name-First: Adrián Author-Name-Last: García Pérez Author-Name: Yoan Hernández Flores Author-Name-First: Yoan Author-Name-Last: Hernández Flores Author-Name: Sandra Lisset González Pedrón Author-Name-First: Sandra Lisset Author-Name-Last: González Pedrón Title: Guidelines for the design of positioning strategies for HAVANATUR S.A.'S excursions in the domestic market Abstract: Havanatur S.A. travel agency It constitutes one of the main receptive areas in the country; that provides tourist services to and from Cuba, highlighting, among other optional excursions. However, the entity's reports state that in recent years there has been a decrease in its income. Among the elements that negatively affect the agency's activity is the incipient growth of the business portfolio, the insignificant variation in the offer and, in addition, the decrease in the share of some markets. Due to situations beyond the agency's control, such as changes in structure, changes have been perceived in its market share and in its position as a receptive market. In correspondence with the constructive collaboration between the faculty and the agency, the following research was developed, which aims to: Propose the bases for the positioning of the excursion’s product in the Havanatur S.A. travel agency. To achieve this, a series of tools were used to obtain information such as interviews with the entity's specialists, documentary review, Porter's 5 Forces, the Cross Impact Matrix, and customer surveys. The above allowed the identification of the current situation of the company, as well as the performance of the attributes present in the excursions of both the entity and the competition. Finally, the triangulation of information made it possible to prove action guidelines for the agency, to improve its results. Journal: Management (Montevideo) Pages: 32 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202432 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:32:id:1062486agma202432 Template-Type: ReDIF-Article 1.0 Author-Name: Jesús Ibeis Ruiz Toranzo Author-Name-First: Jesús Ibeis Author-Name-Last: Ruiz Toranzo Author-Name: Yureidys García Leonard Author-Name-First: Yureidys Author-Name-Last: García Leonard Author-Name: Rodolfo García Castellanos Author-Name-First: Rodolfo Author-Name-Last: García Castellanos Title: Outsourcing proposal at the Comodoro Hotel Abstract: The present investigation was carried out at the Hotel Comodoro, belonging to the Cubanacan Hotel Group, with the objective of proposing an outsourcing strategy to improve processes. The work procedure developed was based on conducting interviews and applying questionnaires, as well as working with focus groups with the Hotel managers. Techniques were applied that allowed measuring the level of knowledge about outsourcing in the chain of command. Data processing included the calculation of percentages and Cronbach's Alpha coefficient, using the statistical program Statistic Program for Social Services. The main results showed different levels of knowledge of outsourcing, as well as deficiencies in the outsourcing strategy as a fundamental basis for a successful realization of the productive chain. It was determined that outsourcing is an optimal variant for creating better economic opportunities for the hotel. A strategy was developed that must be taken into account by the facility's Board of Directors with an on sight to improve the efficiency and effectiveness of the organization. Journal: Management (Montevideo) Pages: 30 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202430 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:30:id:1062486agma202430 Template-Type: ReDIF-Article 1.0 Author-Name: Rómulo Esteban Montilla Author-Name-First: Rómulo Esteban Author-Name-Last: Montilla Author-Name: Edixon Chacón-Guerrero Author-Name-First: Edixon Author-Name-Last: Chacón-Guerrero Author-Name: Rolando Eslava-Zapata Author-Name-First: Rolando Author-Name-Last: Eslava-Zapata Title: Reliability and validity of the REM Initial Christian Faith Scale Abstract: Introduction: Faith is a central dimension in the lives of millions of people and constitutes a significant component in their construction of meaning in life. From a psychological perspective, faith involves religious belief and a fundamental trust that shapes emotions, thoughts, and behaviors. In Christian contexts, faith has traditionally been understood as a personal relationship with God and an acceptance of biblical teachings as a guide for life. The present study aims to evaluate the reliability and validity of a Christian faith scale in its initial phase. Methods: an Exploratory Factor Analysis and an item discrimination analysis were carried out. The scale is designed to capture the different dimensions of Christian faith and levels of spiritual evolution from a psychometric perspective. The sample is 65 people. Results: The results evidence a high internal consistency (α = 0.974); likewise, 11 factors were identified that reflect dimensions such as biblical literalism, the power of prayer, worship, and the concept of evil. Conclusions: based on the factors, four evolutionary levels of faith were proposed: early faith, fundamental faith, pragmatic faith, and intermediate faith. This instrument offers an empirical basis for studying spiritual development in Christian contexts. Journal: Management (Montevideo) Pages: 29 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma202329 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:29:id:1062486agma202329 Template-Type: ReDIF-Article 1.0 Author-Name: Dayli Jorge Leal Author-Name-First: Dayli Jorge Author-Name-Last: Leal Author-Name: Yanet Ortega Dugrot Author-Name-First: Yanet Author-Name-Last: Ortega Dugrot Author-Name: Dayana Castillo Rodriguez Author-Name-First: Dayana Author-Name-Last: Castillo Rodriguez Author-Name: Eliseydis Mc Pherson Cedeño Author-Name-First: Eliseydis Author-Name-Last: Mc Pherson Cedeño Author-Name: Rosario Cairo Davis Author-Name-First: Rosario Author-Name-Last: Cairo Davis Author-Name: Noelia Alvarez Serrano Author-Name-First: Noelia Author-Name-Last: Alvarez Serrano Title: Professional performance of the graduate in optometry and optics in the calculation and adaptation of contact lenses Abstract: Introduction: the appearance, evolution and development of contact lenses brought with it a therapeutic method to correct refractive error, treat corneal ectasias and improve the patient s visual quality, thereby improving the profesional performance of the graduate in Optometry and Optics in this area it constitutes an aspect of singular importance within the medical sciences. Objetive: define profesional performance of graduates in Optometry and Optics in the calculation and adaptation of contact lenses. Method: a search was carried out in the Google Academic/ Scholar PUBMED, SciELO Public Health, SciELo Cuba engines. In the search strategy, the terms were used: profesional performance, contact lenses, quality of health services. A bibliographic review of 43 articles related to the topic under investigation was carried out. Results: we work to train a profesional with scientific mastery who responds to social needs, without abandoning the humanistic conception, since contemporary times demand a high leve lof performance, with the purpose of providing better care to patients visual problems. Conclusions: professional performance has been studied from different angles, highlihting the works of different authors, who offer as results of research models, methodologies and strategies as options aimed at the process of improving professional performance in different educations, whichis why it is done it is necessary to highlight the work of the graduate in Optometry and Optics in the calculation and adaptation of contact lenses base don visual health Journal: Management (Montevideo) Pages: 6 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma20246 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:6:id:1062486agma20246n1 Template-Type: ReDIF-Article 1.0 Author-Name: Diana Paola Martínez Diaz Author-Name-First: Diana Paola Author-Name-Last: Martínez Diaz Title: Staff turnover in companies Abstract: Over time and part of the recent events left by the last pandemic, the importance of job stability becomes increasingly relevant, some jobs have been recovered, others replaced, or organizations reduce their staff, using technology to replace positions, and thus do not require a human resource. The demand for skills to access a position is increasing, academic work experience, career and age, which are determining factors, on the other hand the cost of living, which has also had significant growth, this leads to people idealize themselves and have a job. , which they must maintain due to the economic balance that this represents, despite all these factors, people continue to leave their jobs, personnel turnover within a company continues to have a strong impact, becoming an intriguing fact; What may be happening within companies so that employees continue to abandon their jobs, what are those factors for an employee to make the decision to leave their stability and be adrift, taking into account that this directly affects their economic needs? , there are different components, both internal and external Journal: Management (Montevideo) Pages: 16 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma202316 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:16:id:1062486agma202316 Template-Type: ReDIF-Article 1.0 Author-Name: Nelyerliz Suarez Author-Name-First: Nelyerliz Author-Name-Last: Suarez Author-Name: Mauro Páramo Author-Name-First: Mauro Author-Name-Last: Páramo Author-Name: Carmen Rodríguez Author-Name-First: Carmen Author-Name-Last: Rodríguez Author-Name: Misael Ron Author-Name-First: Misael Author-Name-Last: Ron Author-Name: Estela Hernández-Runque Author-Name-First: Estela Author-Name-Last: Hernández-Runque Title: Working conditions and health effects of workers in a microware manufacturer of medical furniture, Maracay 2019 Abstract: The present study aimed to determine the working conditions and health effects of the workers of a medical furniture manufacturing microenterprise. For this purpose, a quantitative and descriptive research was carried out, applied to 6 workers, the data collection technique was based on non-participant structured observation to know the work process and a structured interview in which the guide questionnaire was applied Colombian technique 450 to identify risk factors, their level and acceptability; To recognize the health effects, the questionnaire on risks and damages by Pere and Laurent was applied with the body diagram of pain. The hazardous work processes identified were: inadequate lighting, sharp objects, moving machines and tools, particle projection, welding smoke, wood dust, vibrations, gases and vapors, lifting and transporting loads, inappropriate positions. The risk factors identified were: physical and chemical with a level of risk III being acceptable, as well as dysergonomic and mechanical with a level of risk II being not acceptable, likewise the health conditions identified were injuries by accident, eye and respiratory problems and muscle aches, the most frequent areas of pain being legs, neck and lumbar region Journal: Management (Montevideo) Pages: 27 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma20245 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:27:id:1062486agma20245 Template-Type: ReDIF-Article 1.0 Author-Name: Aura Luz Rodríguez Author-Name-First: Aura Author-Name-Last: Luz Rodríguez Title: Analysis of associative entrepreneurship as a territorial strategy in the municipality of Mesetas, Meta Abstract: This document reflects partial results of the characterization phase of the research project, where approaches were made with the community to identify the territory, using temporality maps within the participatory methodology called: social cartography. In this identification process, the association to achieve productive development and rural competitiveness in Mesetas was determined as a territorial enterprise, which in recent years, after the Peace Accords, have been constituted in a large number under the collective and collaborative principle, to the channeling of resources offered by governmental and international cooperation entities; improve the quality of life of producers; access training programs; implement farmers markets; incentivize fair prices, thus eliminating intermediaries; develop business skills; improve the marketing, distribution and even raw material transformation system to achieve optimal negotiation conditions, among other findings Journal: Management (Montevideo) Pages: 15 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma202315 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:15:id:1062486agma202315 Template-Type: ReDIF-Article 1.0 Author-Name: Aaron Samuel Bracho Mosquera Author-Name-First: Aaron Samuel Author-Name-Last: Bracho Mosquera Author-Name: Nancy Rosillo Suárez Author-Name-First: Nancy Author-Name-Last: Rosillo Suárez Author-Name: Rafael Romero-Carazas Author-Name-First: Rafael Author-Name-Last: Romero-Carazas Author-Name: Juan Richar Villacorta Guzmán Author-Name-First: Juan Richar Author-Name-Last: Villacorta Guzmán Author-Name: Rita Liss Ramos Perez Author-Name-First: Rita Liss Author-Name-Last: Ramos Perez Author-Name: Rene Isaac Bracho Rivera Author-Name-First: Rene Isaac Author-Name-Last: Bracho Rivera Author-Name: Milagros Andrea Bracho Rivera Author-Name-First: Milagros Andrea Author-Name-Last: Bracho Rivera Author-Name: Cynthia Michel Olguín-Martínez Author-Name-First: Cynthia Michel Author-Name-Last: Olguín-Martínez Author-Name: Denisse Viridiana Velarde-Osuna Author-Name-First: Denisse Viridiana Author-Name-Last: Velarde-Osuna Author-Name: Daniel Omar Nieves-Lizárraga Author-Name-First: Daniel Omar Author-Name-Last: Nieves-Lizárraga Author-Name: María Teresa De Jesús De La Paz Rosales Author-Name-First: María Teresa Author-Name-Last: De Jesús De La Paz Rosales Author-Name: Rogelio Buelna-Sánchez Author-Name-First: Rogelio Author-Name-Last: Buelna-Sánchez Author-Name: Mario Pedro Rodríguez Vásquez Author-Name-First: Mario Pedro Author-Name-Last: Rodríguez Vásquez Author-Name: Bertha Silvana Vera Barrios Author-Name-First: Bertha Silvana Author-Name-Last: Vera Barrios Author-Name: Elizabeth del Carmen Ormaza Esmeraldas Author-Name-First: Elizabeth del Carmen Author-Name-Last: Ormaza Esmeraldas Author-Name: César Carbache Mora Author-Name-First: César Author-Name-Last: Carbache Mora Author-Name: Aida Maygualida Author-Name: Amarelys Román-Mireles Author-Name-First: Amarelys Author-Name-Last: Román-Mireles Author-Name: José Gregorio Mora-Barajas Author-Name-First: José Gregorio Author-Name-Last: Mora-Barajas Title: Interdisciplinary and multidisciplinary processes in the post-pandemic educational system in Peru Abstract: The health crisis triggered by COVID-19 forced a restructuring of the education system to maintain the flow of learning and ensure the continuity of education. In response to this situation, the Ministry of Education of Peru, through its Undersecretary of Educational Foundations, launched interdisciplinary project initiatives that educators should execute with their students virtually. After overcoming the critical phase of the pandemic in Peru, educators maintained the implementation of this type of projects, which were integrated with key competencies into the curriculum. However, a difficulty arose: the lack of preparation of teachers to approach teaching from an interdisciplinary perspective, opting instead for multidisciplinary approaches. This scenario led to the development of a research with the purpose of examining the application of interdisciplinarity and multidisciplinarity in the educational field after the pandemic. For this, a documentary and descriptive research approach was adopted, using the analytical-synthetic method. Google Forms was used to distribute a survey with a Likert scale to 42 teachers from an educational unit in Lima, selected through a non-probability sampling for convenience. The information collected was organized in tables to facilitate the analysis and discussion of the findings, which indicated that the use of multidisciplinarity by teachers prevails, attributed to the need to strengthen their skills for collaborative work Journal: Management (Montevideo) Pages: 6 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma20236 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:6:id:1062486agma20236 Template-Type: ReDIF-Article 1.0 Author-Name: M.Srividya Iyengar Author-Name-First: M.Srividya Author-Name-Last: Iyengar Author-Name: R. Venkatesh Author-Name-First: R. Author-Name-Last: Venkatesh Title: A Brief Report on Building Customer Loyalty in Luxury hotels: A Universal Approach Abstract: Building consumer loyalty is becoming increasingly tough, and the cornerstone of loyalty is generating exceptional experiences that keep people returning. In this post, we'll look at how hotels may increase customer loyalty by providing great service, backed up with a fascinating case study. The hotel prioritized fostering a strong service culture among its workers. They held frequent training sessions to improve staff abilities, develop a customer-centric culture, and encourage workers to go above and beyond. The hotel understood the value of personalizing and anticipating visitor demands. They gathered and preserved specific guest preferences, allowing them to provide individualized experiences. Every contact, from customized welcomes to chosen facilities, was designed to exceed guests' expectations. The hotel placed a strong focus on proactive communication. They formed a specialized guest relations staff to communicate with visitors before, during, and after their stay. This individualized contact made guests feel appreciated and cared for, and their opinion was considered. This paper will give an insight into the approach Journal: Management (Montevideo) Pages: 20 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202420 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:20:id:1062486agma202420 Template-Type: ReDIF-Article 1.0 Author-Name: M.Srividya Iyengar Author-Name-First: M.Srividya Author-Name-Last: Iyengar Author-Name: R. Venkatesh Author-Name-First: R. Author-Name-Last: Venkatesh Title: Customer preferences while booking accommodation in hotels: Customer Behaviour and Hotel Strategies Abstract: Running a hotel is an exciting experience, but it also demands you to keep on top of the ever-changing hospitality environment. Understanding shifting visitor behaviour is one of the keys to being competitive in this dynamic sector. As society evolves dramatically, so does consumer behaviour, and this shift has a big influence on hotels. People's expectations for hotel stays, how they want to be handled, and how they book rooms are all changing. So, what's the deal? Understanding and adjusting to these changes will allow you to not only meet, but surpass, your visitors' expectations. More importantly, it opens a plethora of options for your company to expand. How these changes in visitor behaviour might affect your hotel company, and, more significantly, how you can turn these changes into opportunities that will help a hotel shine. This paper will help the hoteliers understand the main and vital preferences a guest might look for before booking an accommodation Journal: Management (Montevideo) Pages: 31 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202431 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:31:id:1062486agma202431 Template-Type: ReDIF-Article 1.0 Author-Name: María Teresa Espinosa-Jaramillo Author-Name-First: María Teresa Author-Name-Last: Espinosa-Jaramillo Title: Internal Control in Companies from the Perspective of the COSO Abstract: Implementing the COSO model in an organization comes with a number of substantial benefits. By aligning the components of the model, such as risk management, operational efficiency, and reliability of financial information, a comprehensive internal control system is created. This allows the organization to proactively identify and mitigate risks, improve process efficiency, and strengthen investor and regulatory confidence. Improved risk management provides resilience to unforeseen challenges, while operational efficiency optimizes resources and increases productivity. The reliability of financial information ensures accurate and transparent reporting, which is critical for decision-making. In addition, stakeholder trust is strengthened through strong ethical practices and internal controls, establishing a solid foundation for long-term relationships. Implementing the COSO model also facilitates regulatory compliance and early detection of issues. By adapting to a changing business environment, the organization can align its strategy and goals with effective controls. In summary, the implementation of the COSO model represents a commitment to excellence and integrity, culminating in a more resilient, efficient, and trustworthy organization in an ever-evolving business environment Journal: Management (Montevideo) Pages: 28 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202428 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:28:id:1062486agma202428 Template-Type: ReDIF-Article 1.0 Author-Name: Mailyn Sánchez González Author-Name-First: Mailyn Author-Name-Last: Sánchez González Author-Name: Araiz Gascón Pérez Author-Name-First: Araiz Author-Name-Last: Gascón Pérez Title: Proposal of actions to improve accessibility at the Hotel Las Yagrumas, Artemisa Abstract: Within the tourism sector, accessible tourism is an important field worldwide. However, despite the constant progress in Accessibility and Universal Design, there is still a wide margin for improvement in the creation of a genuine sector that meets the needs of a significant segment of tourists with functional limitations. These travelers require destinations that promote accessibility, safety, and comfort. This research aims to evaluate accessibility and propose actions that allow better attention to people with disabilities at the Las Yagrumas Hotel, belonging to the Islazul group. Theoretical and empirical methods were used, including non-participant observation, bibliographic review, in order to obtain information on the regulations and trends related to accessible tourism in hotel facilities, interviews were conducted with managers and surveys were conducted with workers with the purpose of identifying the main problems of the same, which facilitated the elaboration of the SWOT analysis matrix. The result was that the accessibility conditions at the Las Yagrumas hotel do not meet the essential requirements for the full enjoyment of people with disabilities. The proposed actions present several stages of compliance considering their complexity, but their application will be of vital importance for the hotel to improve its conditions for the attention to people with disabilities Journal: Management (Montevideo) Pages: 25 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202425 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:25:id:1062486agma202425 Template-Type: ReDIF-Article 1.0 Author-Name: Isabel Cristina Lezama Velásquez Author-Name-First: Isabel Cristina Author-Name-Last: Lezama Velásquez Author-Name: Ana Valeria Restrepo Salazar Author-Name-First: Ana Valeria Author-Name-Last: Restrepo Salazar Title: Equality of weapons in disciplinary law, within the framework of the general disciplinary code and workplace harassment Colombia 2022 - 2023 Abstract: In the public sphere, Law 1010 of 2006, defined and established as punishable behaviors by way of very serious misdemeanor, any insult to human dignity attributable to public servants involved in labor relations, considering the need to protect, among others, the harmony and a good work environment, which depend on the actions or omissions of workers or employees of state organizations. Now, with the entry into force of the General Process Code, the intervention of a subject within the additional sanctioning process was allowed to the parties that are already recognized in the current procedural law, such as the recognition of the victims in line with what provided in article 109 of Law 1562 of 2019, thus imposing an inequality of subjects and a violation of due process for those investigated, so there should be no more participants in the disciplinary process other than the operator and the subject subject to discipline, under penalty to distort disciplinary law Journal: Management (Montevideo) Pages: 22 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202422 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:22:id:1062486agma202422 Template-Type: ReDIF-Article 1.0 Author-Name: Fabio Andrés Alarcon Vargas Author-Name-First: Fabio Andrés Author-Name-Last: Alarcon Vargas Author-Name: Jhonatan Felipe Zamora Murillo Author-Name-First: Jhonatan Felipe Author-Name-Last: Zamora Murillo Title: Constitutional adequacy of the Colombian disciplinary procedure contained in law 1952 of 2019, to the jurisprudential pronouncements of the Constitutional Court Abstract: The Colombian State has different powers to correct or repel irregularities that arise in compliance with the purposes that the Political Constitution has enshrined as such, among which is disciplinary power as an element that contributes to the preservation of legality. within public institutions by monitoring the actions of public servants. This is how the procedure to investigate disciplinary offenses was made based on Law 734 of 2002, until the entry into force of Law 1952 of 2019, with which the General Disciplinary Code is issued, whose purpose is to unify the procedure for investigate the actions of the servers that possibly stand as fouls. Thus, several pronouncements have been made by the Constitutional Court regarding the enforceability of the aforementioned provision and some of its articles, which are analyzed in this article for the purpose of analyzing the adequacy of the disciplinary procedure contained in Law 1952. of 2019, with the constitutional postulates during the years 2019 to 2022 Journal: Management (Montevideo) Pages: 21 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202421 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:21:id:1062486agma202421 Template-Type: ReDIF-Article 1.0 Author-Name: José Abelardo Tabares Villa Author-Name-First: José Abelardo Author-Name-Last: Tabares Villa Title: The official household public service companies and their obligatory to publish their actions in the SECOP Abstract: Residential public service companies have been governed by special regulations in consideration of the goods they offer and based on the assumption that what is relevant is the satisfaction of the users who are the beneficiaries of the services delivered, as contemplated in Law 142. from 1994. Notwithstanding the foregoing, the application of general regulatory provisions to official residential public service companies can be verified, since regulations have been incorporated that are not created for this group of entities and that prevent them from developing adequately in the face of competition. to meet its objectives, as indicated in article 32 ibidem, thus preventing the freedom and loss of management of the provision of the service against private companies and blurring the nature of this group of entities. Thus, this research article will address the issue related to the application of standards for public sector entities to domiciliary public companies and their impact on the provision of the service by this group of organizations punctually the obligation to publish in the SECOP Journal: Management (Montevideo) Volume: 1 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202313 Handle: RePEc:dbk:manage:v:1:y:2024:i::p::id:1062486agma202313 Template-Type: ReDIF-Article 1.0 Author-Name: Laura Patricia Arce Silva Author-Name-First: Laura Patricia Author-Name-Last: Arce Silva Author-Name: Victoria Eugenia Chica Ramírez Author-Name-First: Victoria Eugenia Author-Name-Last: Chica Ramírez Title: Legal implications of Law 2080 of 2021 on the guarantee of due process in sanctioning administrative law 2022 -2023 Abstract: In this analysis, Law 2080 of 2021 will be approached from a perspective of contrast with the principle of due process, especially in the field of administrative proceedings. This reform was conceived as a result of the need to implement in the administrative contentious jurisdiction technical mechanisms and a redistribution of workloads and competencies between the Council of State, the Administrative Courts and the Administrative Courts at the national level. In addition to these modifications, the reform also incorporates significant changes, such as the application of the General Procedural Code in matters of the jurisdiction and in sanctioning matters, as well as adjustments in certain procedures, such as the provisional suspension in tax matters. In this context of regulatory change, it is essential to highlight the consistency of the administrative sanctioning process with the principle of due process, a fundamental guarantee in any administrative action and, even more so, when it comes to sanctioning procedures. An important aspect of this principle is the right to a second hearing, recognized by international organizations as a right that the State must ensure in all its actions. This analysis was based on specific cases of the Council of State that address the double instance and its impact on the administrative sanctioning process Journal: Management (Montevideo) Pages: 18 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma202318 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:18:id:1062486agma202318 Template-Type: ReDIF-Article 1.0 Author-Name: Carlos Fernando Ríos-Quispe Author-Name-First: Carlos Fernando Author-Name-Last: Ríos-Quispe Title: Analysis of ABC Cost Systems Abstract: This article examines the implementation of the Activity Based Costing (ABC) system in contemporary business environments. The objective is to analyze the evolution and applications of ABC, highlighting its impact on decision making and profitability. The methodology includes a comprehensive review of the literature since 2021 in Web of Science and Scopus, using keywords such as "activity-based", "costing" and "profitability". The results underscore the positive impact of ABC in reducing production, sales and marketing costs. Integration with Resource Consumption Accounting (RCA) and approaches such as Time Driven Activity Based Costing (TDABC) shows effectiveness in sectors such as higher education and healthcare. In conclusion, ABC remains crucial for cost management and informed decision making, contributing significantly to operational efficiency and business competitiveness Journal: Management (Montevideo) Pages: 12 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma202312 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:12:id:1062486agma202312 Template-Type: ReDIF-Article 1.0 Author-Name: Miluska Odely Rodríguez Saavedra Author-Name-First: Miluska Odely Author-Name-Last: Rodríguez Saavedra Title: Revaluation of Property, Plant and Equipment under the criteria of IAS 16: Property, Plant and Equipment Abstract: The paper examines the revaluation of fixed assets under International Accounting Standard 16 (IAS 16), which addresses "Property, Plant and Equipment" in the financial statements. Revaluation involves adjusting the carrying value of assets based on their fair market value at a given point in time. It is highlighted that this process can influence the perception of an entity's financial health and strategic decision making. The research focuses on analyzing the impact of fixed asset revaluation under IAS 16 in a sample of 180 companies in Arequipa, Peru. The results show an increase in the operating profit margin, the value of revalued assets, profitability (ROA), capital structure and investment capacity of these companies after the application of IAS 16. A significant correlation was found between the revaluation of fixed assets and IAS 16, supporting the hypothesis that the application of this standard is associated with improvements in several financial and operational aspects Journal: Management (Montevideo) Pages: 11 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma202311 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:11:id:1062486agma202311 Template-Type: ReDIF-Article 1.0 Author-Name: Angie Johanna Quintero Rueda Author-Name-First: Angie Johanna Author-Name-Last: Quintero Rueda Author-Name: Flor Marina Reinosa Ortiz Author-Name-First: Flor Marina Author-Name-Last: Reinosa Ortiz Author-Name: Katherin Dayana Ortiz Blandón Author-Name-First: Katherin Dayana Author-Name-Last: Ortiz Blandón Author-Name: Luis Felipe Pinzón Rincon Author-Name-First: Luis Felipe Author-Name-Last: Pinzón Rincon Author-Name: Carlos Alberto Gómez Cano Author-Name-First: Carlos Alberto Author-Name-Last: Gómez Cano Title: Alternatives to agricultural production different from the traditional way Abstract: Modern agricultural production is characterized by being responsible for the supply of food, fiber, active ingredients for the pharmaceutical industry and raw materials for a variety of industries, it is dedicated to the cultivation of the land in order to obtain products intended for human use and animal food, whose purpose is the production, breeding of plants and food, through crops or pastures, thus, agriculture benefits the family unit, workers, and people who consume part of it daily, In this case we are based on agricultural production alternatives different from the traditional way, this alternative agriculture is a system that, instead of using agricultural inputs, carries out specific practices depending on the characteristics of each ecosystem, they are alternative productions to the that enable the economic development of the region or provide added value to traditional productions, There are several types of agriculture in the world, such as traditional agriculture, natural agriculture, organic agriculture, industrial agriculture, among others, Alternative agriculture includes the use of vegetable or animal manure instead of chemical fertilizers, integrated pest management instead of chemical pesticides, which, by saving on chemicals, organic farmers obtain more income that contributes to developing the economy of the areas rural. It does not contaminate soil or water and consumes less energy than conventional agriculture, which benefits the environment Journal: Management (Montevideo) Pages: 10 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma202310 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:10:id:1062486agma202310 Template-Type: ReDIF-Article 1.0 Author-Name: Marvin Miguel Arismendi Samanez Author-Name-First: Marvin Miguel Author-Name-Last: Arismendi Samanez Title: Meritocracy and certification in the quality of public managemen Abstract: This research is nuanced and directed to the study and incorporation of the quality of officials in government and public management. It is clear to optimize that this study of the most representative literary contributions, shared and disseminated in recent years. They approach the various global changes of social impacts and their influence on the transformations of public policies and improvement of state entities. Share an approach to modernity and new governance based on qualified and expert staff. Together with a legal framework, which raises a vision between a new public management and quality of professionals based on their experience and professional technical capacity that from the sampling and administrative reforms applied in the magnitude of the extension of Latin American governments in recent years and international organizations, public and private within a policy of implementation and operation of effective quality management systems. The quality management models and the certification of services under international quality and capacity standards such as ISO 9000 and the analysis of processes supporting public management are definitely taken as a premise Journal: Management (Montevideo) Pages: 8 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma20238 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:8:id:1062486agma20238 Template-Type: ReDIF-Article 1.0 Author-Name: Andrea Valentina Cañón Solano Author-Name-First: Andrea Valentina Author-Name-Last: Cañón Solano Author-Name: Luz Daniela Cardona Arboleda Author-Name-First: Luz Daniela Author-Name-Last: Cardona Arboleda Author-Name: Claudia Cristina Coral García Author-Name-First: Claudia Cristina Author-Name-Last: Coral García Author-Name: Cristian David Carmona Dominguez Author-Name-First: Cristian David Author-Name-Last: Carmona Dominguez Title: Benefits of artificial intelligence in companies Abstract: The impact generated by artificial intelligence (AI) on companies radically transforms current business dynamics. In this work, we sought to identify the benefits of the implementation of this revolutionary technology in companies. Its development and execution achieves notable improvements in operational efficiency, decision making, continuous innovation and service personalization, the latter being a crucial factor for customer satisfaction. To identify these benefits, different research documents were used, where it was established, that artificial intelligence is fundamental to the success of a company, because it not only generates benefits with the automation and optimization of routine tasks, but also achieves the most efficient use. of resources, generating a significant reduction in operating costs Journal: Management (Montevideo) Pages: 6 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma20236 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:6:id:1062486agma20236n2 Template-Type: ReDIF-Article 1.0 Author-Name: Diana Paola Martínez Diaz Author-Name-First: Diana Paola Author-Name-Last: Martínez Diaz Title: Staff turnover in companies Abstract: Over time and part of the recent events left by the last pandemic, the importance of job stability becomes increasingly relevant, some jobs have been recovered, others replaced, or organizations reduce their staff, using technology to replace positions, and thus do not require a human resource. The demand for skills to access a position is increasing, academic work experience, career and age, which are determining factors, on the other hand the cost of living, which has also had significant growth, this leads to people idealize themselves and have a job. , which they must maintain due to the economic balance that this represents, despite all these factors, people continue to leave their jobs, personnel turnover within a company continues to have a strong impact, becoming an intriguing fact; What may be happening within companies so that employees continue to abandon their jobs, what are those factors for an employee to make the decision to leave their stability and be adrift, taking into account that this directly affects their economic needs? , there are different components, both internal and external Journal: Management (Montevideo) Pages: 5 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma20235 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:5:id:1062486agma20235 Template-Type: ReDIF-Article 1.0 Author-Name: Aura Luz Rodríguez Author-Name-First: Aura Luz Author-Name-Last: Rodríguez Title: Analysis of associative entrepreneurship as a territorial strategy in the municipality of Mesetas, Meta Abstract: This paper reflects partial results of the characterization phase of the research project, where approaches were made with the community to identify the territory, using temporality maps within the participatory methodology called: social cartography. In this identification process, the association to achieve productive development and rural competitiveness in Mesetas was determined as a territorial enterprise, which in recent years, after the Peace Accords, have been constituted in a large number under the collective and collaborative principle, to the channeling of resources offered by governmental and international cooperation entities; improve the quality of life of producers; access training programs; implement farmers markets; incentivize fair prices, thus eliminating intermediaries; develop business skills; improve the marketing, distribution and even raw material transformation system to achieve optimal negotiation conditions, among other findings Journal: Management (Montevideo) Pages: 4 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma20234 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:4:id:1062486agma20234 Template-Type: ReDIF-Article 1.0 Author-Name: Brian Andrés Valencia Roa Author-Name-First: Brian Andrés Author-Name-Last: Valencia Roa Author-Name: Mario Alberto Cardona Ortiz Author-Name-First: Mario Alberto Author-Name-Last: Cardona Ortiz Author-Name: Carlos Alberto Gómez Cano Author-Name-First: Carlos Alberto Author-Name-Last: Gómez Cano Title: Analysis of the simple tax regime in Colombia, case of night traders in the city of Florencia, Caquetá Abstract: Objective: To analyze the process of implementation and transition to the simple tax regime in the night merchants of the city of Florencia, Caquetá. Method: It was guided by a descriptive and exploratory investigation, the actors involved are the merchants of night establishments in the city of Florencia, Caquetá. The population was defined according to the database provided by the Florence Chamber of Commerce for the Caquetá year 2021, for the calculation of the size of the data sample, a population sample formula was implemented, giving a result of 96. Results: was able to determine that the Simple Tax Regime is a viable and adequate option for the night merchants of the city of Florencia, Caquetá to implement, Discussions: Although the merchants consider that the RST has notorious advantages, they also consider that its Implementation has not reduced the payment of taxes or the number of related procedures, which is why a gap is established where the benefits do not meet expectations, and it is also necessary to analyze each accounting situation individually to determine the convenience of its implementation. Implementation Conclusions: The merchants surveyed consider that there has not been an adequate dissemination of the concepts and benefits of the RST, in addition, when applying the survey, it was possible to identify that some taxpayers tend to think that the new simple tax regime is the same simplified regime Journal: Management (Montevideo) Pages: 3 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma20233 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:3:id:1062486agma20233 Template-Type: ReDIF-Article 1.0 Author-Name: Liliana Patricia Mancera Rodríguez Author-Name-First: Liliana Patricia Author-Name-Last: Mancera Rodríguez Author-Name: Pedro Alejandro Sánchez Sánchez Author-Name-First: Pedro Alejandro Author-Name-Last: Sánchez Sánchez Title: Social appropriation of knowledge applying the knowledge management methodology. Case study: San Miguel de Sema, Boyacá Abstract: The development of human and technical capacities in rural territories intrinsically promotes the progress and evolution of the rural sector. To achieve this, it is vital to analyze the processes that are currently carried out, to adopt or appropriate the new knowledge that allows rural producers to perceive, interpret and demonstrate the new learning. In the study of the form of appropriation of new knowledge, two epistemological perspectives were used: tacit and explicit knowledge to be applied by the participants of a course oriented towards bovine reproduction in the municipality of San Miguel de Sema, Boyacá, Colombia. After apprehending elements such as reproduction indicators, the participants agreed that the factors that have the most relevance and impact on their production systems and that directly affect reproduction correspond to the management of reproductive indicators, climatic conditions and technical training Journal: Management (Montevideo) Pages: 2 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma20232 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:2:id:1062486agma20232 Template-Type: ReDIF-Article 1.0 Author-Name: Editorial Team Title: AI and cybersecurity, business protection in an interconnected world: systematic literature review Abstract: In an increasingly interconnected world, cyber threats are constantly evolving, with malicious actors developing sophisticated methods to attack enterprise systems. Traditional cybersecurity methods, such as firewalls and antivirus software, are insufficient to protect organizations from these advanced threats. A more proactive approach is needed to identify and stop threats before they cause significant damage. This research seeks to understand the current state of artificial intelligence (AI) in enterprise cybersecurity, identify best practices and methodologies for implementing effective AI solutions. To do this, the authors were based on a systematic review of the literature, adopting AI, cybersecurity, business protection and threats as fundamental categories. The search was mainly based on databases and search engines such as Scopus, Science Direct and Redalyc. The processed information was graphed through the VOSviewer software and the Lens.org platform. The usefulness and applications of AI for cybersecurity were evident. This entails the challenge of constantly updating cyber tools in order to achieve greater protection and security for users Journal: Management (Montevideo) Volume: 3 Issue: Year: 2025 Subtitle : DOI: 10.62486/agma20231 Handle: RePEc:dbk:manage:v:3:y:2025:i::p::id:1062486agma20231 Template-Type: ReDIF-Article 1.0 Author-Name: Rubén Baena-Navarro Author-Name-First: Rubén Author-Name-Last: Baena-Navarro Author-Name: Javier Fernando-Bermúdez Author-Name-First: Javier Author-Name-Last: Fernando-Bermúdez Author-Name: Yulieth Carriazo-Regino Author-Name-First: Yulieth Author-Name-Last: Carriazo-Regino Title: Digital empowerment of rural teachers: towards an innovative pedagogy in the 21st century Abstract: This study focuses on the digital empowerment of teachers in rural areas of Colombia, a region where less than 40% of schools have broadband internet access. In the context of the COVID-19 pandemic, which has significantly exacerbated the digital divide, we propose the innovative Digital Empowerment Model for Rural Teachers (MCDDR). This model is based on a rigorous systematic literature review that identifies and synthesizes successful educational practices adapted to similar contexts. The MCDDR is specially designed to be flexible and adaptable to local needs, seeking to promote a profound pedagogical transformation through the effective integration of information and communication technologies (ICT). Based on the successful practices identified, the model has a strong potential to revolutionize education in rural Colombia. Its strategic implementation is expected not only to effectively address the educational digital divide, but also to substantially improve the quality and equity of education in these areas. By anticipating the positive impacts of the MCDDR, the study underscores the urgent need for policies that support the implementation of innovative digital solutions in rural education, which could guarantee equitable access to educational opportunities in the contemporary digital era. Journal: Management (Montevideo) Pages: 24 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202424 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:24:id:1062486agma202424 Template-Type: ReDIF-Article 1.0 Author-Name: Brian Andrés Valencia Roa Author-Name-First: Brian Andrés Author-Name-Last: Valencia Roa Author-Name: Mario Alberto Cardona Ortiz Author-Name-First: Mario Alberto Author-Name-Last: Cardona Ortiz Author-Name: Carlos Alberto Gómez Cano Author-Name-First: Carlos Alberto Author-Name-Last: Gómez Cano Title: Analysis of the simple tax regime in Colombia, case of night traders in the city of Florencia, Caquetá Abstract: To analyze the process of implementation and transition to the simple tax regime in the night merchants of the city of Florencia, Caquetá. Method: It was guided by a descriptive and exploratory investigation, the actors involved are the merchants of night establishments in the city of Florencia, Caquetá. The population was defined according to the database provided by the Florence Chamber of Commerce for the Caquetá year 2021, for the calculation of the size of the data sample, a population sample formula was implemented, giving a result of 96. Results: was able to determine that the Simple Tax Regime is a viable and adequate option for the night merchants of the city of Florencia, Caquetá to implement, Discussions: Although the merchants consider that the RST has notorious advantages, they also consider that its Implementation has not reduced the payment of taxes or the number of related procedures, which is why a gap is established where the benefits do not meet expectations, and it is also necessary to analyze each accounting situation individually to determine the convenience of its implementation. Implementation Conclusions: The merchants surveyed consider that there has not been an adequate dissemination of the concepts and benefits of the RST, in addition, when applying the survey, it was possible to identify that some taxpayers tend to think that the new simple tax regime is the same simplified regime Journal: Management (Montevideo) Pages: 14 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma202321 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:14:id:1062486agma202321 Template-Type: ReDIF-Article 1.0 Author-Name: Liliana Patricia Mancera Rodríguez Author-Name-First: Liliana Patricia Author-Name-Last: Mancera Rodríguez Author-Name: Pedro Alejandro Sánchez Sánchez Author-Name-First: Pedro Alejandro Author-Name-Last: Sánchez Sánchez Title: Social appropriation of knowledge applying the knowledge management methodology. Case study: San Miguel de Sema, Boyacá Abstract: The development of human and technical capacities in rural territories intrinsically promotes the progress and evolution of the rural sector. To achieve this, it is vital to analyze the processes that are currently carried out, to adopt or appropriate the new knowledge that allows rural producers to perceive, interpret and demonstrate the new learning. In the study of the form of appropriation of new knowledge, two epistemological perspectives were used: tacit and explicit knowledge to be applied by the participants of a course oriented towards bovine reproduction in the municipality of San Miguel de Sema, Boyacá, Colombia. After apprehending elements such as reproduction indicators, the participants agreed that the factors that have the most relevance and impact on their production systems and that directly affect reproduction correspond to the management of reproductive indicators, climatic conditions and technical training Journal: Management (Montevideo) Pages: 13 Volume: 1 Issue: Year: 2023 Subtitle : DOI: 10.62486/agma202318 Handle: RePEc:dbk:manage:v:1:y:2023:i::p:13:id:1062486agma202318 Template-Type: ReDIF-Article 1.0 Author-Name: Girlian Aylin Mendoza Ramirez Author-Name-First: Girlian Aylin Author-Name-Last: Mendoza Ramirez Author-Name: Magda Yuriza Riscanevo Murillo Author-Name-First: Magda Yuriza Author-Name-Last: Riscanevo Murillo Author-Name: Paula Juliana Chaparro Valderrama Author-Name-First: Paula Juliana Author-Name-Last: Chaparro Valderrama Author-Name: Marly Liceth Patiño Author-Name-First: Marly Liceth Author-Name-Last: Patiño Author-Name: Yesica Jazmín Rodríguez Mora Author-Name-First: Yesica Jazmín Author-Name-Last: Rodríguez Mora Title: Analysis of the strategic plan for the Acuña Ventures SAS company in Yopal city, Colombia Abstract: Nowadays, companies develop strategic plans for making the right decisions, focused on organizational goals and continuous improvement. The present work was carried out in order to analyze the strategic plan for the company Acuña Ventures SAS in the city of Yopal through the positivist methodology, quantitative approach, descriptive design from the application of a Likert-type survey to 5 workers in the administrative area of the company under study, this information allowed consolidating the development of matrices such as DIAMANTE DE PORTER, MEFE, MEFI, IE, DOFA, PEYEA, MICMAC, then the management tool Balanced Scorecard was implemented. In the analysis of the matrices, strategies for internal development, market development and market penetration are identified, focused on the improvement of internal processes, growth and expansion of the company Acuña Ventures SAS Journal: Management (Montevideo) Pages: 29 Volume: 2 Issue: Year: 2024 Subtitle : DOI: 10.62486/agma202429 Handle: RePEc:dbk:manage:v:2:y:2024:i::p:29:id:1062486agma202429