<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2218-3620</journal-id>
<journal-title><![CDATA[Revista Universidad y Sociedad]]></journal-title>
<abbrev-journal-title><![CDATA[Universidad y Sociedad]]></abbrev-journal-title>
<issn>2218-3620</issn>
<publisher>
<publisher-name><![CDATA[Editorial "Universo Sur"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2218-36202025000400005</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La educación contable, financiera y tributaria como factor clave en la sostenibilidad de emprendimientos en Ecuador]]></article-title>
<article-title xml:lang="en"><![CDATA[Accounting, financial, and tax education as a key factor in the sustainability of entrepreneurship in Ecuador]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Delgado Estrada]]></surname>
<given-names><![CDATA[Stephanie Marcela]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Legarda Arrega]]></surname>
<given-names><![CDATA[Cynthia Maritza]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Simisterra Gracia]]></surname>
<given-names><![CDATA[Vilma]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Hablich Sánchez]]></surname>
<given-names><![CDATA[Félix Cristóbal]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Guayaquil  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2025</year>
</pub-date>
<volume>17</volume>
<numero>4</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202025000400005&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202025000400005&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202025000400005&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN  Se analizó la influencia de la educación contable, financiera y tributaria en la sostenibilidad de los emprendimientos en Ecuador. El objetivo fue determinar si estas dimensiones formativas inciden significativamente en la capacidad de los emprendedores para sostener sus iniciativas a largo plazo. Se aplicó un enfoque cuantitativo, con diseño no experimental, de tipo correlacional y transversal. Los datos fueron procesados mediante análisis estadístico multivariado con regresión lineal múltiple, y se validaron los supuestos de normalidad, homocedasticidad, colinealidad y estabilidad del modelo. Los resultados evidenciaron que la educación financiera y tributaria ejercieron una influencia positiva significativa sobre la sostenibilidad del emprendimiento, mientras que la educación contable mostró un comportamiento inverso en presencia de las demás variables. Se concluyó que una formación técnica integral potencia las capacidades estratégicas del emprendedor, aportando evidencia valiosa para el diseño de políticas educativas y programas de desarrollo económico territorial. La investigación ofreció una contribución aplicable a contextos locales con características similares, enfatizando el valor de la integración educativa en la sostenibilidad empresarial.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Educación Contable]]></kwd>
<kwd lng="es"><![CDATA[Educación Financiera]]></kwd>
<kwd lng="es"><![CDATA[Educación Tributaria]]></kwd>
<kwd lng="es"><![CDATA[Emprendimiento]]></kwd>
<kwd lng="es"><![CDATA[Sostenibilidad Económica]]></kwd>
<kwd lng="es"><![CDATA[Formación Profesional]]></kwd>
<kwd lng="en"><![CDATA[Accounting Education]]></kwd>
<kwd lng="en"><![CDATA[Financial Education]]></kwd>
<kwd lng="en"><![CDATA[Tax Education]]></kwd>
<kwd lng="en"><![CDATA[Entrepreneurship]]></kwd>
<kwd lng="en"><![CDATA[Economic Sustainability]]></kwd>
<kwd lng="en"><![CDATA[Vocational Training]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Akhtar]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Nawaah]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Jafar]]></surname>
<given-names><![CDATA[S. H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Ethical empowerment: Examining the impact of business education in Indian universities through the lens of international standards and CIPP model]]></article-title>
<source><![CDATA[The International Journal of Management Education]]></source>
<year>2024</year>
<volume>22</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>101066</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Amankwah-Amoah]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Boso]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Adomako]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Danso]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Editorial to the special issue &#8220;International entrepreneurial behaviors of African firms: Emerging issues, challenges and opportunities&#8221;]]></article-title>
<source><![CDATA[Journal of Business Research]]></source>
<year>2024</year>
<volume>182</volume>
<page-range>114763</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Chrisman]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Fang]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Wilson]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Wu]]></surname>
<given-names><![CDATA[Z]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Bridging accounting and finance with entrepreneurship: Business and social perspectives]]></article-title>
<source><![CDATA[The British Accounting Review]]></source>
<year>2025</year>
<page-range>101644</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Churyk]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Eaton]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Matuszewski]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Accounting education literature review (2023)]]></article-title>
<source><![CDATA[Journal of Accounting Education]]></source>
<year>2024</year>
<volume>67</volume>
<page-range>100901</page-range></nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Conn]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Campbell]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Friends, felons, &amp; tax fraud]]></article-title>
<source><![CDATA[Journal of Accounting Education]]></source>
<year>2025</year>
<volume>70</volume>
<page-range>100950</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Garas]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Wright]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A data analytics case study analyzing IRS SOI migration data using no code, low code technologies]]></article-title>
<source><![CDATA[Journal of Accounting Education]]></source>
<year>2024</year>
<volume>66</volume>
<page-range>100885</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gregory]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Bussey]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Can business clinics induce minority entrepreneurship? Treatment effect estimates from Atlanta and New Orleans]]></article-title>
<source><![CDATA[Journal of Business Venturing Insights]]></source>
<year>2024</year>
<volume>21</volume>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Imjai]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Yordudom]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Usman]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Swatdikun]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Meesook]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Aujirapongpan]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Unlocking accounting student success: The interplay of student activity participation, social skills, and emotional maturity through internships in Thailand.]]></article-title>
<source><![CDATA[Social Sciences &amp; Humanities Open]]></source>
<year>2024</year>
<volume>10</volume>
<page-range>100921</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kim]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
<name>
<surname><![CDATA[Rosacker]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Academic achievement in the financial accounting course: COVID19 impact within the Diversity, Equity, Inclusion and Belonging (DEIB) framework]]></article-title>
<source><![CDATA[Journal of Accounting Education]]></source>
<year>2024</year>
<volume>68</volume>
<page-range>100915</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lambert]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Holmes]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[BeYOUtiful Bath Bombs: A standard costing, pricing, and sustainability reporting case]]></article-title>
<source><![CDATA[Journal of Accounting Education]]></source>
<year>2025</year>
<volume>72</volume>
<page-range>100979</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lucas]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Laurett]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Nossa]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Neris]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Management accountant skills: An exploratory factor analysis]]></article-title>
<source><![CDATA[The International Journal of Management Education]]></source>
<year>2025</year>
<volume>23</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>101209</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[O&#8217;Hara]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Simmons]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Kogan]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Boyle]]></surname>
<given-names><![CDATA[D. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Developing a STEM-designated accounting curriculum]]></article-title>
<source><![CDATA[Journal of Accounting Education]]></source>
<year>2024</year>
<volume>69</volume>
<page-range>100918</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Olbert]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Identifying gaps between research results and education]]></article-title>
<source><![CDATA[Journal of Accounting Education]]></source>
<year>2024</year>
<volume>66</volume>
<page-range>100884</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Purohit]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Dutt]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Innovaciones pedagógicas en la formación gerencial en el siglo XXI: Una revisión y una agenda de investigación]]></article-title>
<source><![CDATA[The International Journal of Management Education]]></source>
<year>2024</year>
<volume>22</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>100976</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rossouw]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Steenkamp]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Developing the critical thinking skills of first year accounting students with an active learning intervention]]></article-title>
<source><![CDATA[The International Journal of Management Education]]></source>
<year>2025</year>
<volume>23</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>101086</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Steenkamp]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Brink]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Students&#8217; experiences of peer learning in an accounting research module: Discussion forums, peer review and group work]]></article-title>
<source><![CDATA[The International Journal of Management Education]]></source>
<year>2024</year>
<volume>22</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>101057</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Uddin]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Accounting scholarship and the Majority World: A case of epistemic injustice]]></article-title>
<source><![CDATA[The British Accounting Review]]></source>
<year>2025</year>
<page-range>101679</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Xu]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Liu]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Krahel]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Faculty intention to implement data analytics in the accounting curricula]]></article-title>
<source><![CDATA[Journal of Accounting Education]]></source>
<year>2024</year>
<volume>66</volume>
<page-range>100882</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zeller]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Dingrando]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Booker]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Workbook design and controls: A framework]]></article-title>
<source><![CDATA[Journal of Accounting Education]]></source>
<year>2024</year>
<volume>69</volume>
<page-range>100933</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
