Impacto de las Ciencias Contables en el Rendimiento Empresarial: Una Visión Pragmática

Translated title of the contribution: Impact of Accounting Sciences on Business Performance: A Pragmatic View

Miguel Paul Herrera Estrella, Rosa Elena Ordoñez Vivero

Research output: Contribution to journalArticle


This research is directed to determine the innovation of accounting sciences in business performance. The triple Helix model is the basis for establishing the need for deep communication between higher education centers and business organizations. Furthermore, the State plays a fundamental role in this tripartite relationship. The focus of the investigation is quantitative circumscribed in the positivist paradigm. For the verification of the hypothesis, the structural equations model is used, which is the one indicated to treat latent variables. The results recognize the need for higher education centers to deepen academic research and aligned with corporate needs.
Translated title of the contributionImpact of Accounting Sciences on Business Performance: A Pragmatic View
Original languageSpanish (Ecuador)
Pages (from-to)74-86
Number of pages13
JournalRevista Colón Ciencias, Tecnología y Negocios
Issue number10
StatePublished - 31 Jan 2023


  • Performance
  • Business
  • Structural equations
  • Triple helix model
  • Innovation

CACES Knowledge Areas

  • 123A Journalism and Communication

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