From October to December 2026

The journal thanks the members of the Editorial Team, the Technical Team, the Translation Revision area, the Design and Layout area, and OJS Support for their contribution to this issue. Special thanks to the group of peer reviewers who participated in the review of the articles corresponding to this issue.

Published: 2026-10-22

Views: 126Downloads: 67

Lines of defense in business and their impact on financial fraud in Ecuadorian SMEs

Jaime Iván Quiroz Peña, Wilmer Fernando Pérez Altamirano , Francisco Javier Samaniego Loza

21-38

Views: 141Downloads: 53
Views: 145Downloads: 58
Views: 140Downloads: 61

Sistematización tecnológica empresarial en Curuguaty

Diego Fernando Valenzuela Ortega, Fanny Mariel Silvero, José Osmar Martínez Talavera

75-92

Views: 143Downloads: 46