Financial and Accounting Applied Research Group (GIFCA)

  • Ecuador

Organization profile

Organization profile

The Financial and Applied Accounting Research Group (GIFCA) is composed of professors and researchers from the Accounting and Auditing career at the Salesian Polytechnic University in Guayaquil. GIFCA carries out studies on financial trends (international, public and corporate) emphasizing their link with the economic development of Ecuador; on the processes of cost management in different types of institutions, on the processes of integral audit and on the pedagogical processes of accountant training. These aspects are approached by the group from different perspectives, from the research itself, the presentation in national and international congresses, the teaching in pre and post grade, as well as in the improvement of the pedagogical and methodological work of the career. The aim is to consolidate a perspective of analysis that takes into account the economic, financial, accounting, social and human dimensions of the processes studied.


Dr. Yoandris Sierra Lara, Ph.D.

Fingerprint Dive into the research topics where Financial and Accounting Applied Research Group (GIFCA) is active. These topic labels come from the works of this organization's members. Together they form a unique fingerprint.

  • Projects

    Research Output

    Impacto de la Información Contable en la Supervivencia de la Micro Empresa Familiar en Ecuador

    Celi Mero, L. D. R., 1 Jul 2019, In : Vinculatégica EFAN. 1, 1, p. 1450-1462

    Research output: Contribution to journalArticle

    La Rentabilidad de las Grandes Compañías como Determinantes en la Elección de las Big 4: Caso Ecuatoriano 2012-2017

    Chavez Pulla, M. A., Herrera Estrella, M. A., Zambrano Pionce, G. A. & Zuñiga Alvarado, M. A., 1 Oct 2019, In : Yachana Revista Científica. 8, 2, p. 80-96

    Research output: Contribution to journalArticle

    Los Impuestos Diferidos en Ecuador para la Reducción de la Elusión Fiscal

    Chavez Pulla, M. A. & Herrera Estrella, M. A., 3 Jun 2019, In : Vinculatégica EFAN. 5, 1, p. 192-201

    Research output: Contribution to journalArticle