Browsing by Author "Bustamante Guama, Joselyn Guadalupe"

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    Economía circular en las PYMEs del cantón La Maná, sector trasportista y su correspondencia con el registro y medición contable
    (Universidad Técnica de Cotopaxi (UTC). La Mana. Contabilidad y Auditoría, 2026-10-29) Bustamante Guama, Joselyn Guadalupe; Ugsha Pincha, Alex Santiago; Reyes Armas, Rodrigo Arturo
    The circular economy is a paradigm that seeks to decouple economic growth from the depletion of natural resources. Despite this, its application in small and medium-sized enterprises (SMEs) in the transportation sector remains largely unexplored, particularly regarding its integration into accounting systems. This study analyzes the circular economy in transportation SMEs in the La Maná canton and its alignment with accounting records and measurements. The research adopted a quantitative, non-experimental, cross-sectional approach with a census sample of sixteen transportation cooperatives in the canton. The instrument used was a questionnaire with twenty-two items distributed across four dimensions. The results highlight a heterogeneous adoption of circular practices, with a greater presence in efficient driving training and preventive maintenance, the application of a questionnaire to and less focus on route optimization. In contrast, environmental accounting records received the lowest ratings in the study, demonstrating a disconnect between the sustainable actions implemented and their financial recognition. The findings confirm a limited alignment between circular economy practices and the accounting systems of the cooperatives studied, opening up opportunities for the design of strategies that integrate both components.