Personal profile
Research Interests
The body of work synthesizes how accounting education, governance, and financial reporting intersect with real-world economic disruption and industry-specific contexts. Across higher education settings, gamification and interactive tools are shown to boost student engagement, motivation, and comprehension of complex accounting concepts, supporting inter-learning and practical skill development. In the SME, transport, construction, and banana sectors of Ecuador, the research analyzes financial health, IFRS/IAS 41 adherence, and tax implications under pandemic- or post-pandemic conditions, using descriptive, empirical, and qualitative methods on official financial data. Collectively, the work emphasizes the practical application of standards (IFRS/IAS), robust financial analysis of small and medium enterprises, and the role of governance and regulation in informing reliable financial reporting. The studies also highlight the need for ongoing improvement in standard implementation and the potential for policy impact on corporate transparency and economic resilience.
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 3 Good Health and Well-being
Collaborations and top research areas from the last five years
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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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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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Impact on Stock Valuation from the Implementation of International Financial Reporting Standards in Companies Audited by the Big Four in Ecuador (IVACEN)
Navarrete Carreño, O. V. (Col), Chavez Pullas, M. A. (PI), Vera Santistevan, V. P. (Col), Herrera Estrella, M. P. (Col), Pacheco Mindiola, L. B. (Student), Leon Moran, M. K. (Student), Holguin Chango, Y. C. (Student) & Ronquillo Bajaña, A. L. (Student)
23/04/17 → 2/07/20
Project: Research and Development
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External Financing for the Development of Latin America in the 21st Century: Comparative Studies (FED-AL)
Sierra Lara, Y. (PI), Celi Mero, L. D. R. (Col), Chavez Pullas, M. A. (Col), Dominguez Coloma, P. M. D. L. (Col) & Vera Santistevan, V. P. (Col)
1/02/16 → 19/11/19
Project: Research and Development
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Análisis Financiero del Sector de Transporte y Almacenamiento en Tiempos de Pandemia
Translated title of the contribution :Financial Analysis of the Transportation and Storage Sector During Pandemic Times Research output: Chapter in Book/Report/Conference proceeding › Chapter
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Aplicación de la NIC 16 en el Contexto Empresarial Ecuatoriano: Análisis de las Empresas de Actividades de Atención de la Salud Humana
Translated title of the contribution :Application of NIC 16 in the Ecuadorian Business Context: Analysis of Companies in Human Health Care Activities Research output: Contribution to journal › Article
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El Sector de la Construcción
Translated title of the contribution :The Construction Sector Research output: Chapter in Book/Report/Conference proceeding › Chapter
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Impacto Tributario de la NIC 41 en el Sector Bananero en la Provincia de Los Ríos
Translated title of the contribution :Tax Impact of NIC 41 on the Banana Sector in the Province of Los Ríos Research output: Contribution to journal › Article
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La Gamificación en el Interaprendizaje de la Contabilidad
Translated title of the contribution :Gamification in the Interlearning of Accounting Research output: Contribution to conference › Paper