Educación universitaria en contabilidad para el control interno y la ciberseguridad en las empresas

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dc.contributor.authorAragón Cuamacás, Gloria Esperanza
dc.contributor.authorSamaniego Garrido, Robert Augusto
dc.contributor.orcidhttps://orcid.org/0000-0002-9536-3255es_EC
dc.contributor.orcidhttps://orcid.org/0000-0002-2164-2999es_EC
dc.coverageIbarra. Ecuadores_EC
dc.date.accessioned2026-07-31T16:01:03Z
dc.date.available2026-07-31T16:01:03Z
dc.date.created2026-11-04
dc.date.issued2026-07-31
dc.description.abstractEl presente estudio del Proyecto de Investigación: Análisis de la Sostenibilidad de las NIIF en las Empresas con Educación Contable Universitaria de la Universidad Técnica del Norte (UTN) se llevó a cabo en Ecuador, con el objetivo de identificar las directrices de la educación contable universitaria, con aplicación de control interno y ciberseguridad para empresas, según soportes científicos e ideas innovadoras que potencien la mejora de habilidades de los estudiantes en carreras técnicas, para contrarrestar los riesgos y amenazas tecnológicas existentes en el mundo empresarial. El soporte metodológico de la investigación fue exploratorio, descriptivo y correlacional, respaldado por el método estadístico, la técnica de encuesta y el cuestionario. La prueba se aplicó a 60 estudiantes de pregrado de la Carrera de Contabilidad y Auditoría (CCA) de la unidad académica de estudio.es_EC
dc.description.abstract-enThe present study of the Research Project: Analysis of IFRS Sustainability in Companies with University Accounting Education of the Technical University of the North (UTN) was carried out in Ecuador, with the objective of identifying the guidelines of university accounting education, with application of internal control and cybersecurity for companies, according to scientific supports and innovative ideas that enhance the improvement of skills of students in technical careers, to counteract the risks and technological threats existing in the business world. The methodological support of the research was exploratory, descriptive and correlational, supported by the statistical method, the survey technique and the questionnaire. The test was applied to 60 undergraduate students of the Accounting and Auditing Degree (CCA) of the academic unit of study. The processed results reached a Cronbach's Alpha of 0.8 with relevance of the study; according to the first analysis of the statistical processing, with the relation of variables: accounting education, internal control and information security, 43.3% of total student satisfaction was achieved and through the second data analysis, with the processing of cross tables, a dispersion of responses was found on an intermediate scale with 58.3% of student acceptance, with respect to the examined variables. These results affirm the unification of academic efforts for the implementation of technical mechanisms for the strengthening of university accounting training, with sustainable innovative educational guidelines, which invigorate educational attention in the control, sustainability and security of business data, with effective professional responses in accordance with modern trends and technological requirements of the globalised world.es_EC
dc.description.degreeN/Aes_EC
dc.identifier.doihttps://philolinginvestigations.com/index.php/journal/article/view/414es_EC
dc.identifier.e-issn2471-0881
dc.identifier.urihttps://repositorio.utn.edu.ec/handle/123456789/20175
dc.language.isoenges_EC
dc.publisherJournal Linguistic and Philosophical Investigationses_EC
dc.rightsopenAccesses_EC
dc.rightsAtribución-NoComercial-CompartirIgual 3.0 Ecuador*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/3.0/ec/*
dc.subjectEDUCACIÓN SUPERIORes_EC
dc.subjectCIBERNÉTICAes_EC
dc.subjectEDUCACIÓN CONTABLEes_EC
dc.subjectCONTROL INTERNOes_EC
dc.subjectCIBERSEGURIDADes_EC
dc.subject.enUNIVERSITY STUDENTSes_EC
dc.subject.enACCOUNTING EDUCATIONes_EC
dc.subject.enINTERNAL CONTROLes_EC
dc.subject.enCYBERSECURITYes_EC
dc.subject.enSUSTAINABLE ENTERPRISEes_EC
dc.titleEducación universitaria en contabilidad para el control interno y la ciberseguridad en las empresases_EC
dc.title.enUniversity Accounting Education for Internal Control and Cybersecurity in Companieses_EC
dc.typeArticlees_EC

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