Pablo Guerrero Sánchez, Augusto Renato Pérez Mayo, Nohemí Roque Nieto
The adoption of central bank-issued digital currencies introduces significant risks, such as misuse, international distrust, and financial contagion. These dynamics generate higher levels of uncertainty and volatility in the short term, which influences the ability of organizations to develop resilient innovation. These factors especially affect the flexible management of supply chains and the agile integration of B2B processes, impacting SMEs differently according to their innovation models. Likewise, digital currencies and the digitalization of the economic environment function as elements that can reduce or intensify operational turbulence, depending on the degree of organizational maturity. Decision-making and business performance are influenced by e-commerce, digital business intensity, and organizational agility. These effects vary between sectors: agriculture, manufacturing and services show unequal capacities to adapt and respond to a digital market in constant transformation. Together, these factors determine the ability of companies to manage uncertainty and take advantage of the opportunities of the digital economy.
Digital accounting has become an emerging concept that integrates traditional accounting with digital technologies and cybersecurity. This article explores, from an academic perspective, the ethical, technical, and information security implications associated with the digital transformation of accounting, both in professional business practice and university teaching. Using a mixed methodology (quantitative and qualitative), the global and regional state of the art is analyzed, incorporating a case study applied in Costa Rica. The findings demonstrate that the rapid digitization of accounting raises ethical dilemmas (such as data confidentiality and algorithmic transparency), technical challenges (adoption of accounting 4.0, artificial intelligence, blockchain, and cloud computing), and significant cybersecurity risks to the protection of financial information. In the Costa Rican and Latin American context, a gap is observed between technological evolution and current regulatory frameworks, as well as a need to strengthen professional training in digital ethics. It concludes with more specific recommendations for academia, the accounting profession, and public policy, aimed at promoting a culture of responsible innovation, improving security controls in financial management, and updating the skills of public accountants to face each of the challenges of the digital age.
This article analyzes the institutional barriers faced by Decentralized Autonomous Governments (GADs) and local actors in the Ecuadorian Amazon in accessing funding from the Common Fund, administered by the STCTEA—a mechanism aimed at channeling public resources toward sustainable territorial development. Using a mixed-methods approach, the study examines 926 projects submitted between 2019 and 2023 and surveys 58 key stakeholders in the province of Pastaza. The findings reveal a 78.4% gap between requested and approved funds, geographic allocation biases, and perceived exclusion related to technical requirements and decision-making mechanisms. Barriers identified include regulatory rigidity, lack of technical assistance, and the absence of redistributive criteria. Within the framework of institutional resilience, the study proposes a reconfiguration of the funding model based on adaptability, transparency, and territorial equity. This article contributes to the debate on organizational adaptation in highly complex contexts, proposing institutional reforms that strengthen the State’s capacity to manage development from an intercultural and redistributive perspective.
En el sector público, la gestión del talento humano representa un aspecto necesario para asegurar mejores servicios institucionales, puesto que las demandas laborales han aumentado significativamente. El objetivo del presente estudio se basa en analizar la correlación de la sobrecarga de trabajo con la satisfacción de los servidores del Gobierno Autónomo Descentralizado Municipal de Alausí. El estudio adoptó un diseño de investigación cuantitativo utilizando un enfoque no experimental, transversal y correlacional con una serie de instrumentos tipo Likert desarrollados con base en la escala ESCAM y el cuestionario S20/23 para evaluar la sobrecarga y satisfacción laboral respectivamente. La fiabilidad del instrumento se confirmó por medio del coeficiente Alfa de Cronbach (α= 0,813). Los datos fueron analizados utilizado estadísticas descriptivas y el coeficiente de correlación de Spearman. Los resultados indicaron que la sobrecarga de trabajo estaba presente en un rango moderado y alto, pero había una influencia notable de las demandas cognitivas como de la presión de tiempo. Por el contrario, la satisfacción laboral mostró niveles particularmente altos con una mayor valoración en el contenido del trabajo y una menor remuneración. En términos generales, se evidencio que existe una correlación negativa débil y no significativa entre las dos variables (Rho= -0,128). Sin embargo, un análisis más específico por dimensiones demostró que la reducción en la autonomía y el apoyo social-organizacional se encuentran significativamente asociado con niveles más bajos de satisfacción laboral, mientras que las demandas cognitivas presentan relaciones positivas con algunas dimensiones satisfactorias. Se concluye que el impacto de la sobrecarga laboral dependerá del equilibrio que existe entre las demandas y los recursos organizacionales, siendo estos últimos determinantes del bienestar laboral del personal del sector público. ABSTRACT In the public sector, human talent management represents a key factor in ensuring improved nstitutional service delivery, particularly in contexts where work demands have increased significantly. The objective of this study was to analyze the correlation between work overload and job satisfaction among public servants of the Municipal Decentralized Autonomous Government of Alausí. The research adopted a quantitative approach with a non-experimental, cross-sectional, and correlational design, using Likert-type instruments based on the ESCAM scale and the S20/23 questionnaire to assess work overload and job satisfaction, respectively. The reliability of the instrument was confirmed through Cronbach’s Alpha coefficient (α = 0,813). Data were analyzed using descriptive statistics and Spearman’s correlation coefficient. The results indicated taht work overload was present at moderate to high levels, with a notable influence of cognitive demands and time pressure. In contrast, job satisfaction showed generally high levels, with greater valuation in the content of work and lower satisfaction regarding remuneration. Overall, a weak and non-significant negative correlation was found between the two variables (Rho = -0.128). However, a more detailed dimensional analysis revealed that reduced autonomy and social-organizational support are significantly associated with lower levels of job satisfaction, while cognitive demands showed positive relationships with certain satisfaction dimensions. It is concluded taht impact f work overload depends on the balance between job demands and organizational resources, with the latter playing a determining role in the occupational well-being of public sector employees.
Fricson Vinicio George Tenorio, Dalys Roxana Castro Bustamante, Mario Alfredo Fernández Solís
Local government administrative management faces increasing pressures in fiscal crisis scenarios, particularly in territories where reduced national transfers limit operational capacity and public service delivery. This study analyzes the administrative management models and local governance practices of the Municipal Decentralized Autonomous Government (GAD) of Arenillas, Ecuador, during the 2023–2024 period. Its purpose is to identify the main constraints, assess citizen perceptions of service quality, and propose institutional optimization strategies. A mixed-methods, descriptive, and cross-sectional design was used, integrating citizen surveys, semi-structured interviews with municipal officials, and documentary analysis of regulations, budgets, and institutional processes. Results show intermediate satisfaction levels regarding transparency, citizen participation, and administrative efficiency, alongside persistent bureaucratic practices, weaknesses in institutional communication, and limitations derived from fiscal reductions. Qualitative findings highlight gaps in technological modernization, limited process systematization, and weak alignment between planning and execution. These outcomes are contrasted with contemporary frameworks of New Public Management, digital government, and collaborative governance. The study concludes that strengthening organizational culture, expanding participatory mechanisms, digitalizing procedures, and improving inter-institutional coordination are key to consolidating efficient municipal management. The research provides contextualized evidence to guide local policy actions in settings characterized by fiscal constraints.
Ronald A. Balarezo Acuña, Gloria Susana Vizcaíno Cárdenas
This study aimed to determine employees’ perceptions of the organizational climate at the Municipal Decentralized Autonomous Government (GAD) of Salcedo Canton. A quantitative methodology with a descriptive and analytical design was applied. Data were collected using the Organizational Climate Questionnaire developed by Litwin and Stringer (1968), which consists of 50 items distributed across nine dimensions: structure, responsibility, reward, risk, warmth, support, standards, conflict, and identity. Responses were measured using a Likert-type scale, allowing for a detailed assessment of employees’ perceptions of different organizational aspects.The results indicate that, despite the presence of a relatively balanced sociodemographic profile among employees, the overall perception of the organizational climate is unfavorable. Notably, dimensions such as structure, warmth, support, and identity exhibited lower scores, suggesting deficiencies related to role clarity, recognition, interpersonal relationships, and organizational cohesion. Furthermore, the dimensions of identity and conflict reflected a weak sense of belonging and limited effectiveness in managing internal disagreements, which may negatively influence teamwork and institutional stability.Factor analysis revealed that a substantial proportion of the total variance was concentrated in a single dominant component, confirming the existence of a generalized negative perception of the organizational climate. In conclusion, the organizational climate of the Municipal GAD of Salcedo is characterized by the convergence of structural and psychosocial challenges that adversely affect employee motivation and commitment. Therefore, the findings emphasize the need to strengthen leadership practices, enhance communication processes, and implement organizational strategies that promote trust, recognition, collaboration, and a stronger sense of institutional identity.
Antony Ariel Caisa Ronda, Ángel Alberto Villarroel Maya
Objective: The study analyzed the organizational climate factors in a municipal decentralized autonomous government in the province of Cotopaxi. The purpose was to identify the dimensions rated highest and lowest by public servants and to generate relevant input for decision-making in leadership and human talent management. Methodology: A quantitative, non-experimental, descriptive study was conducted. Data collection was carried out using a structured questionnaire with a five-point Likert-type scale, administered to public servants of the municipal GAD. The reliability of the instrument was assessed using Cronbach’s alpha coefficient, yielding a value of 0.983, and data processing was performed with SPSS software, using benchmarks for interpreting the results. Results: The findings revealed that the organizational climate was predominantly perceived as low (44.40%), while the leadership (66.90%), commitment (64.50%), and work environment (63.80%) dimensions reached intermediate levels of acceptance. Strengths related to trust in leadership, initiative, and openness to change were identified; however, weaknesses persisted in work organization, recognition, professional development, equity, and resource availability. Conclusions: It was concluded that the organizational climate exhibits significant gaps that limit the consolidation of a favorable work environment. The results provide empirical evidence for the design of institutional policies aimed at strengthening leadership, recognizing performance, fostering professional development, and providing resources. Furthermore, they open future lines of research focused on the comparative analysis of organizational climate in various public management contexts.
This study examines budget management in the Decentralized Autonomous Governments (GADs) at the parish level, emphasizing the importance of transparency in public resource administration as a mechanism to promote accountability and prevent corruption. The main objective was to apply budgetary indicators to the Tacamoros Parish GAD, located in Sozoranga, Loja Province, during the fiscal periods 2021–2022, in order to evaluate the efficiency and effectiveness of budget allocations. A quantitative and descriptive approach was adopted, employing data collection and analysis tools based on the guidelines of the Organic Code of Territorial Organization, Autonomy, and Decentralization (COOTAD) and the Organic Code of Planning and Public Finance (COPFP). The results reveal that the budget cycle achieved a confidence level of 82.93%, with an associated risk of 17.07%. Likewise, revenue execution compared to the programmed figures reached 49.13% in 2021 and 69.15% in 2022, while expenditure execution was 59.47% in 2021 and 50.33% in 2022. The study concludes that strengthening long-term strategic planning and promoting greater financial autonomy in parish-level GADs are essential to ensure more efficient budget management for the benefit of the community.
The objective of this research was to analyze the impact of organizational culture on human talent management within the Decentralized Autonomous Government of Chilla Canton. A mixed-methods approach with a non-experimental, descriptive, and correlational design was used. For data collection, surveys were administered to 85 public servants from different administrative areas, and the instrument was validated using Cronbach’s Alpha coefficient, reaching a value of 0.994, ensuring high reliability. The results showed a significant positive correlation between organizational culture and human talent management, with a coefficient of 0.992. Each specific dimension analyzed—such as internal communication, organizational identity, training processes, and performance evaluation—showed coefficients above 0.95, which demonstrated the strength of the link between these factors. A solid organizational culture was observed to promote motivation, commitment, and staff retention, favoring a more efficient work environment. In conclusion, the study confirmed that strengthening organizational culture contributes to optimizing human talent management at the institutional level and revealed that organizational practices aligned with institutional values lead to improvements in performance, organizational climate, and staff satisfaction, which are key aspects for the sustainability of public management.
The objective of this article is to evaluate the incidence of labor competencies play a fundamental role in the performance of personnel in the parish Autonomous Decentralized Governments (GAD) of the province of Santa Elena. Several techniques and tools were used to analyze how technical, social and personal skills influence the quality and efficiency of the services offered by these institutions. The study used descriptive research through the desegregation of variables, which also allowed for a situational diagnosis, and correlational research through the analysis of indicators to analyze the variables of interest. Data collection was carried out through a survey of parish government officials to identify gaps in competencies and their relationship with the fulfillment of organizational objectives. Significant deficiencies were identified in the design of training programs and in the periodic evaluation of performance, which limits the integral development of personnel and negatively affects productivity levels. Consequently, it is proposed to implement a management model based on competencies, including continuous training processes and evaluation mechanisms.
Freddy Patricio Domínguez Luna, Darwin Vladimir Rivera Piñaloza
Ecuador's decentralized autonomous governments (GAD) face significant challenges in effectively implementing internal control systems, compromising transparency and efficient use of public resources. This study analyzes the efficiency of COSO framework-based internal control systems in Bolívar province's GADs during 2023-2024, a region characterized by institutional limitations, high rurality, and poverty levels above the national average. Through a mixed-methods approach combining documentary analysis of 189 audit reports, structured questionnaires administered to 82 public officials, and semi-structured interviews with 18 local authorities, the implementation level of the five COSO components and their relationship with transparency and budgetary efficiency indicators were evaluated. Results show that only 34% of Bolívar's GADs achieve a satisfactory level of internal control efficiency, with critical weaknesses identified in risk assessment (23.4% average compliance), monitoring (27.1%), and control activities (31.2%). A significant positive correlation exists (r=0.81, p<0.001) between the internal control efficiency index and transparency compliance according to the Organic Law on Transparency and Access to Public Information. GADs with deficient control systems record an average of 9.7 findings per external audit versus 2.1 in those with robust controls, while executing only 63% of their budget compared to 89% for efficient GADs. Main barriers identified include insufficient human resource professionalization, cultural resistance to organizational change, technological limitations, and weak commitment from elected authorities. The study concludes that strengthening internal control is imperative to ensure transparency and efficiency in Bolívar's local public management, requiring comprehensive interventions in technical training, institutionalization of control culture, and specific budgetary allocation for these areas.
Efficient administrative management in social programs is a key factor in ensuring effectiveness, sustainability, and beneficiary satisfaction. The projects of the Decentralized Autonomous Provincial Government of Santa Elena (DAPGSE) require a structured approach to planning, organization, direction, control, and evaluation to optimize resources and outcomes. The aim of this study was to analyze the relationship between administrative management and the results achieved in the social projects implemented by DAPGSE. A descriptive and correlational quantitative approach was applied, surveying 352 beneficiaries and 75 public officials in 2023 through questionnaires based on the Likert scale and the SERVQUAL model, assessing dimensions such as tangibility, reliability, responsiveness, assurance, and empathy. Data were analyzed using Spearman’s Rho correlation coefficient with GNU Octave. Beneficiaries rated reliability (4.46), responsiveness (4.54), assurance (4.56), and empathy (4.46) positively, while tangibility obtained a lower mean score (3.76), highlighting the need for improvements in infrastructure and resources. The correlation between administrative management and the outcomes achieved was strong and significant (r = 0.821; p < 0.001), confirming that efficient management directly impacts service quality and beneficiary satisfaction. A well-structured administrative management system in DAPGSE’s social programs enhances operational efficiency, optimizes the use of public resources, and strengthens perceptions of quality and trust among beneficiaries. The implementation of control mechanisms, continuous feedback, and staff training emerges as a key factor in ensuring sustainable and effective results.
The research focuses on internal communication in public organizations, with the Autonomous Decentralized Municipal Government of Canton Salinas as the object of study. Internal communication management was examined with a comparative analysis before and after the Covid-19 pandemic. This study is framed within a descriptive and correlational approach, using tools such as surveys to the institution's collaborators, interviews to the highest authority, to the director of the communication area and to professionals with experience in the subject. The analyses carried out evaluated different aspects, such as the impact on functions performed, measures adopted, difficulties during the pandemic, and actions implemented both before and after the pandemic. Consequently, the research proposes the MGCSPR 2023 model, an acronym that corresponds to the Sustainable Communication Management Model by Results, developed in 2023. This model seeks to strengthen the public management of the entity through strategies focused on key areas such as human talent management, organizational management, citizen participation, and supervision and control.
Limber Hernán Murillo-Burgos, Karina Elizabeth Apolo-Reyes, Marilin Vanessa Albarrasin Reinoso, Luis Fernando Jácome Alarcón
This study examined the impact of socio-productive enterprises on the development of Cantón La Maná. A non-experimental methodology with a mixed approach combining descriptive and explanatory elements was used. In the descriptive phase, surveys were conducted with 281 socio-productive entrepreneurs, collecting quantitative data on aspects such as size, sector of activity, employment generated, and perceptions of challenges and opportunities. This provided a detailed view of the entrepreneurial landscape in the area. The explanatory phase included in-depth interviews with three members of the Cantonal Council of the Decentralized Autonomous Government of Canton La Maná. These interviews provided qualitative information on the local government's perception and approach to socio-productive entrepreneurship, exploring issues such as support policies and the strategic vision for local economic development. It was concluded that effective partnership between entrepreneurs and government can lead to more informed and effective solutions. Lack of access to finance was identified as an obstacle to growth, limiting investment in technology and infrastructure. The importance of the role of government and financial institutions in providing access to affordable financing through loans, grants or other mechanisms to foster entrepreneurial growth was highlighted.
International Cooperation as a Tool to Achieve the United Nations' Sustainable Development Goals represents an alternative with tangible benefits evidenced over the years; however, its acquisition remains a challenge for municipalities in various provinces. The objective of this research was to analyze the management capacity of the Decentralized Autonomous Municipal Government (GAD) of the Rocafuerte canton, located in the province of Manabí, in obtaining resources through international cooperation organizations for the treatment of potable water in rural areas.The methodology included a bibliographic review of technical documents related to cooperation projects and the specific context of Rocafuerte canton. The research employed a qualitative approach, using the inductive method and a descriptive design to evaluate the management of international cooperation in this context.The results showed that the Rocafuerte GAD has a high level of institutional capacity and a high level of efficiency, with the latter being slightly higher than the former. This performance translates into significant alignment with the achievement of 100% of the objectives outlined in the Development and Territorial Planning Plan (PDOT) and the goals set for 2023, particularly in relation to the provision of potable water in rural areas
Cristina Guadalupe Vinza Coronel, María Fabiola Chusin Cuzco, Emma Elizabeth Sacon Martinez, Inés Elizabeth Tenelema Jiménez · 5 authors
This article makes it possible to identify the relationship and influence between land transportation, traffic and road safety for a decentralized municipal autonomous government, as well as to identify strategies and actions to be followed for adequate management of these variables by the GAD of the city of Quevedo. The proposed work contributes to solve the research problem: how does the management of land transportation, traffic and road safety affect the quality of the transportation service in the city of Quevedo; its general objective is to design strategies and strategic actions to enhance its quality. The method used is a qualitative approach of correlational-transversal cut, with a non-experimental design. At the level of disciplinary contribution at a theoretical level, it allows the understanding to improve land transportation services at the canton level, with emphasis on strategic and organizational management. The results show that there is a clear relationship between land transportation, traffic and road safety, integrated aspects that can increase the quality of service in the city of Quevedo.
The present investigation, was proposed to study the organizational structure of the Autonomous Decentralized Municipal Government of Tulcán for the construction of a social and intelligent governance. In this sense, given the accelerated social and technological changes, it is essential that the municipal institution adopt new management models, to increase the levels of efficiency and effectiveness to improve the quality of life of citizens in a modern way. In such virtue, the structural organization of the Tulcaneño local government was based in a conceptual and theoretical way. On the other hand, it was pointed out that the dimensions of the social and intelligent governance model are applicable to the administrative functioning of the municipal institution. This was done through a qualitative methodology with a phenomenological and interpretive approach, which is based on knowing the subjective position of municipal officials. On the other hand, the objective of this work was to analyze the structural organization of the Municipal GAD of Tulcán for the construction of a social and intelligent governance. At the same time, the research question was: What conceptual elements allow us to know the functional structure of municipal governments? Finally, it can be established that at the organizational level the local government of Tulcán does allow the adoption of elements of the social and intelligent governance model. Thus, for example, the application of public value and the use of technology to improve the provision of public services.
This article analyses the role of urban marketing in the governance of local governments in Ecuador in line with the Organic Code for Regional, Autonomous and Decentralized Organization (COOTAD). The governance debate demonstrates the potential that local governments may have to assume the competence to attract Foreign Direct Investment (FDI). It also highlights the importance of urban marketing in the construction of Ecuador’s branding or of Ecuador’s image and its economic positioning in the regional and international sphere. The paper arrives at the conclusion that local government is coordinating commercial and institutional agendas to ensure economic, socio-political and technological development in Ecuador.
Alex Humberto Herrera-Freire, Alexander Geovanny Herrera Freire, Genesis Mishel Jara-Malla, Katerine Alexandra Yánez-Ríos
This research aims to determine the impact of internal organizational control in the Uzhcurrumi Parish GAD through the investigation of policies and norms that regulate the fulfillment of institutional objectives. For an institution to be competitive and successful in its administration requires transparency, good honorability, good conduct, organization and integrity in the execution of the management system, in addition to constant monitoring of financial, economic and administrative activities. For this reason, the management of internal control is essential for an adequate organizational development, since it guarantees a correct administration and the organizational development of the institution. The methodology applied is the qualitative-descriptive, which is carried out by searching for information that supports the topic addressed, thus allowing the verification of the effectiveness of the control system and its importance in public institutions. Concluding that public entities must have an internal control system as a management tool within the institution.
Mara Molina Naranjo, Freddy Alban Cedeño, Mercedes de los Ángeles Cedeño Barreto

 Este trabajo tiene como objetivo describir el modelo de Gestión Execution Premium aplicado en el Gobierno Autónomo Descentralizado (GAD) del cantón Portoviejo Ecuador: 2014 – 2018, para ello se aplicó una metodología descriptiva – histórica, realizando un recorrido analítico de los resultados de trabajos previos en el tema y concepciones ejecutadas en cuanto a la Gestión Execution Premium aplicado al GAD del cantón Portoviejo. En los resultados se queda en claro que este instrumento de gestión ha sido aplicado de manera exitoso en otras organizaciones tanto públicas como privadas nacionales e internacionales y en otros países como es el caso de Medellín en Colombia. Como conclusiones dentro del proceso se describe en particular el hecho de que éste permitió establecer un diagnóstico y conocimiento de la realidad local, así como de las potencialidades del territorio, estableciendo una visión de largo plazo; donde se enfoca las decisiones hacia un modelo de desarrollo: territorio moderno y planificado; economía activa y próspera; una sociedad diversa e inclusiva; y, todo apalancado en una institución eficiente y confiable.
 
 Palabras clave: planificación, coordinación y reforma, mercados de factores y de productos; precios; población
 
 ABSTRACT
 The objective of this work is to describe the Execution Premium Management Model applied in the Autonomous Decentralized Government (GAD) of the Portoviejo Canton, Ecuador: 2014 - 2018, for which a descriptive - historical methodology was applied, making an analytical digest of the results of previous works in this area and conceptions executed in terms of Execution Premium Management applied to the GAD of the Portoviejo Canton. The results make it clear that this management instrument has been applied successfully in other public and private national and international organizations and in other countries such as Colombia, specifically in the city of Medellin. As conclusions within the process, it is particularly described the fact that this made it possible to establish a diagnosis and knowledge of the local reality, as well as the potentials of the territory, establishing a long-term vision, where decisions are focused towards a development model: modern and planned territory; active and prosperous economy; a diverse and inclusive society; and, all leveraged in an efficient and reliable institution.
 
 Key words: planning, coordination and reform, mercados de factores y de productos; precios; población
 
Diana Victoria Marcillo Parrales, Osvaldo Domínguez Junco
The autonomous decentralized governments of the cantons of Ecuador, as established by the Organic Code of Territorial Organization, Autonomy and Decentralization, are able to generate their own territorial policies. Public administrators, depending on compliance with the goals of economic reactivation and the internal market, must manage development programs in terms of growth in production and microenterprises. Public policies are an instrument that is used in the administrations of public bodies to achieve economic and social growth. The present research, carried out in the canton Jipijapa of Manabi Province in the Republic of Ecuador, allowed to determine the importance and impact that the public policies have in the development of the small and medium enterprises through the analytical descriptive method with a bibliographical revision from the theoretical approach. It identifies some of the existing public policies of a productive nature and their relationship with small and medium-sized enterprises. Their applicability and evaluation were analyzed with the efficiency, effectiveness and effectiveness indicators, a diagnosis was made applying surveys in microenterprises identified as object of study, and interviews with the political authorities of each decentralized autonomous government that make up or are part of the Jipijapa canton. To validate the results, statistical software Statistical Package for the Social Sciences (SPSS) version 22.0 was used. The existence of gaps that prevent the correct application of public policies and development programs was determined.

 El objetivo del presente artículo fue realizar un diagnóstico de los factores organizacionales presentes en el Gobierno Autónomo Descentralizado Municipal del cantón Manta, para la implementación del Plan de Fortalecimiento Institucional. La investigación es de alcance descriptivo y se aplicó un cuestionario de 15 preguntas cerradas-dicotómicas a una muestra estratificada de un total de 96 encuestados. El 95 % manifestó no conocer en detalle lo que es un Plan de Fortalecimiento Institucional, aun así, lo consideran relevante como herramienta de Gestión Estratégica. El 31% menciona que no existe una adecuada comunicación entre las autoridades, servidores y trabajadores públicos, asimismo el 43 % considera que no hay una gestión eficiente. Entre las recomendaciones se destacan elaborar un código de ética, automatizar los procesos, capacitación, definir los estándares de calidad, crear indicadores e instrumentos para el monitoreo y mejora continua. Asimismo, crear espacios para un mayor acercamiento servidores y ciudadanos.
 
 Palabras clave: Planificación, Fortalecimiento, Gobierno, Política pública y regulación
 
 ABSTRACT
 The objective of this article was to make a diagnosis of the organizational factors present in the autonomous decentralized municipal government of the Manta canton, for the implementation of the Institutional Strengthening Plan. The research is descriptive in scope and a questionnaire of 15 closed-dichotomous questions was applied to a stratified sample of a total of 96 respondents. 95% said they did not know in detail what an Institutional Strengthening Plan is, even though they consider it relevant as a Strategic Management tool. 31% mentions that there is no adequate communication between authorities, servants and public workers, and 43% consider that there is no efficient management. Among the recommendations, it is important to elaborate a code of ethics, automate processes, training, define quality standards, create indicators and instruments for monitoring and continuous improvement. Also create spaces for a closer approach to servers and citizens.
 
 Key words: Planning, Strengthening, Government, Public policy and regulation
Natali del Rocío Torres Peñafiel, Rosa Ellis Bell Heredia
La provincia de Chimborazo se caracteriza por su riqueza etnica intercultural, en especial por su cultura indigena que resalta aquellos principios y valores que datan de la nacionalidad Puruha y que tanto se lucha por rescatar. En este articulo se desarrolla un procedimiento denominado FOCOA para fomentar una cultura organizacional autoctona en aras de una mejor gestion en los gobiernosautonomos descentralizados (GAD) municipales de la provincia de Chimborazo; procedimiento que considera la interculturalidad como eje transversal. Su metodologia se sustenta en los metodos historico-logico y sistemico, asi como en los procedimientos de analisis y sintesis, descriptivo, induccion y deduccion; y, ademas, se implementan tecnicas de investigacion cuantitativas y cualitativas. / Chimborazo province is characterized by its intercultural ethnic richness, especially by its native culture that stresses those principles and values dated from the Puruha nationality, which they so strongly fight for rescuing. In this article, a procedure named FOCOA for promoting an autochthonous organizational culture is developed, in order to achieve a better management in the municipal decentralized autonomous governments (GAD) in Chimborazo province. This procedureconsiders the intercultural character as a cross axis. Its methodology is based on historical, logical and systemic methods, as well as in the procedures of analysis and synthesis, of induction and deduction and in descriptive procedures. Techniques of quantitative and qualitative research are also carried out.
This study addresses the entrepreneurial systems from university campuses, theoretical foundations of business incubators and the analysis of entrepreneurship that contribute to the local development of Quevedo canton, Los Ríos province in Ecuador. There is a higher education institution in Quevedo canton where, in the case of the Técnica Estatal University of Quevedo, productive initiatives are boosted, developing programs with the aim of improving the economic situation of the community. It is important to point out that in the 2008’s Constitution of Ecuador family protection is decisively included, enacting the coordination of actors and resources from the mixed economy regulated by the Good Living (Sumak Kawsay), aiming at developing productive systems at all levels from the precarious economies supported by productive stimulus, as well as from local and provincial decentralized autonomous governments which have to include a percentage for the local productive complex assisted by these institutions in their budget. Higher education institutions should not isolate themselves from this reality and they should participate by becoming the link between the government (represented by local and provincial governments, subsecretaries and ministries) and the community. As a result of the situation educational institutions participate from the academia and production encouragement at all levels, making the most out of the expertise found in educators from different fields. A variety of studies on company systems, regional development and local entrepreneurship show that it has been demonstrated by different international institutions and organizations. The public sector has the capacity to act as a motor oriented to a more productive and sustainable economic model over time. In this research it is demonstrated the need of identifying new local entrepreneurships that foster economic projects that contribute to sustainable local development. By means of this system the Good Living is secured, turning into a necessary tool for development, showing the important role of design, performance and evaluation of the public policies in regional progress.