Abstract

DELGADO ESTRADA, Stephanie Marcela; LEGARDA ARREGA, Cynthia Maritza; SIMISTERRA GRACIA, Vilma  and  HABLICH SANCHEZ, Félix Cristóbal. Accounting, financial, and tax education as a key factor in the sustainability of entrepreneurship in Ecuador. Universidad y Sociedad [online]. 2025, vol.17, n.4  Epub Aug 25, 2025. ISSN 2218-3620.

The influence of accounting, financial, and tax education on entrepreneurial sustainability in Ecuador was analyzed. The objective was to determine whether these educational dimensions significantly impact entrepreneurs' ability to sustain their initiatives over the long term. A quantitative approach was applied, with a non-experimental, correlational, and cross-sectional design. The data were processed using multivariate statistical analysis with multiple linear regression, and the assumptions of normality, homoscedasticity, collinearity, and model stability were validated. The results showed that financial and tax education exerted a significant positive influence on entrepreneurial sustainability, while accounting education showed an inverse effect when the other variables were present. It was concluded that comprehensive technical training enhances entrepreneurs' strategic capabilities, providing valuable evidence for the design of educational policies and territorial economic development programs. The research offered a contribution applicable to local contexts with similar characteristics, emphasizing the value of educational integration in business sustainability.

Keywords : Accounting Education; Financial Education; Tax Education; Entrepreneurship; Economic Sustainability; Vocational Training.

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