Personal profile
Research Interests
The body of work presents a multidisciplinary exploration of how firms and educational institutions in Ecuador engage with modern management and technology to enhance financial performance, governance, and learning outcomes. Across sectors, the research applies quantitative and qualitative methods to understand optimal capital structure in education and large firms, drivers of profitability via the DuPont framework, and the impact of digital tools—ranging from AI and NLP to gamified learning environments—on engagement, efficiency, and communication. Several studies reveal that external funding, access to finance, and regulatory clarity shape value creation, while the adoption of AI, data analytics, and gamification improves process management, stakeholder interaction, and educational achievement. Collectively, the work contributes to financial decision-making, policy implications for SME finance and taxation, and innovative pedagogical practices that leverage technology to foster inclusion, motivation, and practical skills. The impact lies in offering evidence-based guidance for managers, educators, and policymakers to optimize capital decisions, digital adoption, and learning outcomes in Ecuadorian contexts.
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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SDG 8 Decent Work and Economic Growth
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SDG 10 Reduced Inequalities
Collaborations and top research areas from the last five years
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Exploration of Fiscal Policies and Control Mechanisms to Boost an Equitable and Efficient Economy from an Innovative Approach
Espinoza Rosero, G. B. (PI), Arce Bau, D. C. (Col), Garcia Bacuilima, J. L. (Col), Zuñiga Alvarado, M. A. (Col), Leon Barzallo, F. I. (Col), Issa Morales, E. H. (Col), Guerrero Sarzosa, L. F. (Col), Silva Silva, H. J. (Col), Tapia Jaramillo, S. S. (Student), Viter Montalvo, A. J. (Student), Defas Rugel, D. E. (Col), Peñaherrera Astudillo, R. F. (Col), Estupiñan Alvarez, A. G. (Col), Bravo Villa, M. F. (Student), Tapia Illescas, A. L. (Student), Nugra Sanchez, M. G. (Student), Uguña Fernandez, M. X. (Student), Sinchi Bravo, M. D. C. (Student), Morocho Chica, M. C. (Student), Leon Torres, T. D. P. (Student), Zarama Delgado, N. G. (Student), Ramirez Caguana, R. D. R. (Student), Aldas Molina, C. D. (Student), Alava Cobeña, J. J. (Student), Cardenas Anchapanta, M. D. L. A. (Student), Paucar Monga, L. E. (Student), Lamiña Pillajo, N. M. (Student), Salazar Leon, J. M. (Student), Jimenez Espinoza, A. O. (Student), Chicanoy Herrera, A. E. (Student), Ramirez Usuay, L. C. (Student), Chango Aguirre, P. L. (Student), Chango Aguirre, M. (Student), Morocho Tipan, D. J. (Student), Arroyo Yanez, C. S. (Student), Mosquera Vergara, A. C. (Student), Villamarin Yugsi, X. F. (Student), Madril Velasquez, A. D. (Student) & Castillo Vergara, M. J. (Student)
1/04/25 → …
Project: Research and Development
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Evaluation of the Impact of the Tax Burden on the Financial Health of Companies Through Analytical Models for Decision-Making Optimization and Business Sustainability
Chavez Pullas, M. A. (PI), Vera Santistevan, V. P. (Col), Paredes Floril, P. R. (Col), Zuñiga Alvarado, M. A. (Col), Zambrano Parrales, F. A. (Col), Defas Rugel, D. E. (Col), Andrade Castro, D. M. (Student), Ortiz Pincay, J. A. (Student), Chucuyan Perez, I. V. (Student), Perez Carriel, F. S. (Student), Ibarra Gallo, V. D. (Student) & Silva Calderon, M. R. (Student)
27/02/25 → …
Project: Research and Development
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Financial, Control, and Management Situation of Organizations (SFCGO)
Sierra Lara, Y. (Col), Celi Mero, L. D. R. (Col), Paredes Floril, P. R. (Col), Espinoza Rosero, G. B. (PI), Zuñiga Alvarado, M. A. (Col), Issa Morales, E. H. (Col), Zea Villacis, N. M. (Col), Zavala Castillo, L. J. (Student), Tomala Lainez, C. R. (Student), Vera Miranda, L. K. (Student), Gavilanes Calderon, A. J. (Student), Armijos Vizueta, N. S. (Student), Santos Calle, L. F. (Student), Cruz Apolo, A. S. (Student), Gracia Tacuri, J. T. (Student), Daza Murillo, A. N. (Student), Tuarez Collazo, H. D. (Student), De Los Angeles Mite, M. S. (Student), Naranjo Cajamarca, R. A. (Student), Espinoza Alava, D. P. (Student), Guaman Garcia, M. D. P. (Student), Flores Bernabe, F. C. (Student), Idrovo Siavichay, M. Y. (Student), Garcia Contreras, M. G. (Student), Guerrero Jurado, M. G. (Student), Holguin Yunga, P. X. (Student), Mota Alarcon, A. G. (Student), Londa Maldonado, E. M. (Student), Saa Luzardo, J. A. (Student), Merelo Cedeño, M. M. (Student), Vargas Cercado, I. M. (Student), Pilco Chucho, S. D. (Student), Preciado Miranda, A. S. (Student), Arroba Vasquez, M. I. (Student), Cedacero Sanisaca, J. L. (Student), Pinto Robles, F. N. (Student), Villacis Sanchez, D. C. (Student), Quintero Gonzalez, L. J. (Student), Solis Loor, L. C. (Student), Cañizares Rodriguez, B. M. (Student), Barco Vela, N. Y. (Student), De La Cruz Carbo, M. F. (Student), Briones Leon, D. G. (Student), Gutierrez Ayala, D. C. (Student), Caceres Cedeño, A. F. (Student), Macias Lumbano, D. E. (Student), Candelario Pin, A. A. (Student), Ordoñez Arevalo, E. E. (Student), Carrillo Garcia, A. D. R. (Student), Freire Guevara, J. J. (Student), Cevallos Burgos, M. E. (Student), Briones Suarez, S. M. (Student), Chamaidan Arboleda, N. M. (Student), Coronado Viñan, K. M. (Student), Tapia Jaramillo, S. S. (Student), Viter Montalvo, A. J. (Student), Defas Rugel, D. E. (Col), Ortiz Murillo, L. F. (Col), Lopez Muñoz, G. A. (Student), Ordoñez Espinal, K. E. (Student), Santistevan Villao, M. D. L. A. (Student), Narvaez Carpio, C. P. (Student), Aucapiña Villon, D. A. (Student), Maruri Vargas, G. A. (Student), Rigail Cifuentes, M. J. (Student), Lucero Condor, S. E. (Student), Barrionuevo Quiñonez, A. N. (Student), Parrales Rojas, L. P. (Student), Palma San Lucas, J. J. (Student), Albiño Alay, N. L. (Student), Sanchez Cruz, G. E. (Student), Alvarado Romero, Z. S. (Student), Totoy Ballin, J. V. (Student), Jativa Yepez, M. D. L. A. (Student), Castro Solis, C. A. (Student), Franco Rivera, J. A. (Student), Cedeño Lozada, V. A. (Student), Ortiz Coronel, E. R. (Student), Crespin Lazaro, K. R. (Student), Jordan Vera, E. P. (Student), Diaz Lopez, L. E. (Student), Paez Salazar, J. O. (Student), Flores Salazar, D. S. (Student), Moreira Sanchez, D. G. (Student), Paredes España, G. B. (Student), Sanchez Andaluz, J. J. (Student), Huayamave Bustos, J. X. (Student), Perez Alava, E. L. (Student), Olivos Cadena, J. A. (Student), Rodriguez Meca, M. S. (Student), Zambrano Montalvan, D. E. (Student), Coloma Alvarado, N. N. (Student), Pauta Ochoa, S. L. (Student), Morillo Silva, D. R. (Student), Montaño Garces, Y. Y. (Student), Arevalo Cedeño, N. P. (Student), Ramirez Vera, A. N. (Student) & Rivera Moreno, M. G. (Student)
9/06/23 → 9/12/25
Project: Research and Development
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Study of the Ecuadorian Tax System and its Congruence with the Economic, Accounting, and Financial Situation (SISTRICOFIN)
Chavez Pullas, M. A. (Col), Vera Santistevan, V. P. (PI), Paredes Floril, P. R. (Col), Herrera Estrella, M. P. (Col), Zuñiga Alvarado, M. A. (Col), Calvo Ayovi, D. J. (Student), Galvez Zambrano, L. M. (Student), Rosero Vera, L. A. (Student), Satan Asqui, M. M. (Student), Gomez Gallegos, C. A. (Student), Jacome Barzola, A. G. (Student), Alvear Venegas, A. A. (Student), Torres Falcones, K. E. (Student), Orozco Ruiz, B. A. (Student), Tumbaco Alzamora, M. J. (Student), Quishpillo Pilco, D. C. (Student), Baque Leon, G. E. (Student), Marcillo Hidalgo, J. D. C. (Student), Moreira Burgos, R. I. (Student), Chenche Gonzalez, R. J. (Student), Pesantez Urgiles, C. I. (Student), Ramirez Borbor, A. G. (Student), Meza Mero, M. A. (Student), Jimenez Martinez, N. G. (Student), Leon Salavarria, C. J. (Student), Sinche Morante, C. B. (Student), Espinoza Montoya, K. A. (Student), Zambrano Correa, L. A. (Student) & Chocho Alcivar, F. S. (Student)
21/03/23 → 8/12/25
Project: Research and Development
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The Impact of the Role of the Ecuadorian University on Business Performance: A Pragmatic View of Accounting Sciences (IMUNEM)
Navarrete Carreño, O. V. (Col), Chavez Pullas, M. A. (PI), Vera Santistevan, V. P. (Col), Herrera Estrella, M. P. (Col) & Zuñiga Alvarado, M. A. (Col)
2/07/20 → 30/09/22
Project: Research and Development
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Análisis de la Rentabilidad Mediante el Modelo Dupont en Grandes Empresas del Sector de Atención a la Salud Humana y Asistencia Social
Ordoñez Espinal, K. E., Lopez Muñoz, G. A. & Zuñiga Alvarado, M. A., 27 May 2025, Análisis del entorno empresarial desde la perspectiva del Sistema DuPont. Editorial Universitaria Abya-Yala, p. 33-54 22 p.Translated title of the contribution :Profitability Analysis Using the Dupont Model in Large Companies in the Human Health Care and Social Assistance Sector Research output: Chapter in Book/Report/Conference proceeding › Chapter
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El Tamaño de las Empresas y la Estructura de Capital: Un Estudio de las Pymes del Sector Educativo 2018-2024
Mendez Medrano, C. G. & Zuñiga Alvarado, M. A., 28 Jun 2025, In: SAPientia Technological. 6, 6, p. 18-25 8 p.Translated title of the contribution :The Size of Companies and Capital Structure: A Study of SMEs in the Education Sector 2018-2024 Research output: Contribution to journal › Article
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Estudio de la Relación entre los Indicadores Financieros de Liquidez y Rentabilidad en las Grandes Empresas Acuícolas y Pesqueras
Zambrano Montalvan, D. E., Coloma Alvarado, N. N. & Zuñiga Alvarado, M. A., 25 Jan 2025, Perspectivas tributarias y financieras en sectores estratégicos del Ecuador. Editorial Universitaria Abya-Yala, p. 116-156 41 p.Translated title of the contribution :Study of the Relationship between Liquidity and Profitability Financial Indicators in Large Aquaculture and Fishing Companies Research output: Chapter in Book/Report/Conference proceeding › Chapter
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Fuzzy Logic in Non-current Assets
Chávez Pullas, M. A., Zuñiga Alvarado, M. A. & Herrera Estrella, M. P., 2025, Systems, Smart Technologies, and Innovation for Society - Proceedings of CITIS 2024. Inga Ortega, E. M., Robles-Bykbaev, V. E., García Herranz, N. & Gallego Diaz, E. (eds.). Springer Science and Business Media Deutschland GmbH, p. 35-45 11 p. (Lecture Notes in Networks and Systems; vol. 1331 LNNS).Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review
Open Access -
La Inteligencia Artificial y su Rol Potencializador en los Negocios de la Ciudad de Guayaquil
Zuñiga Alvarado, M. A. & Zea Villacis, N. M., 28 Jan 2025.Translated title of the contribution :Artificial Intelligence and its Potential Role in the Businesses of the City of Guayaquil Research output: Contribution to conference › Paper