No. 49 (2026)

Published June 30, 2026

Issue Description

Co-Editor General: PhD. Antonio Gómez

Diagramación: Natascha Ortiz Yánez, MGP.

Asistente Editorial: Fiorella Quiroz-Cárdenas

Soporte Técnico: Alejandro Pachón Santana

Scientific articles

Chap Kau Kwan Chung, Miguel Ángel Alegre Brítez

1-5

The role of education in preventing accounting fraud in Latin America

https://doi.org/10.31095/podium.2026.49.1281

Noraima Eréndira Rangel Sánchez, Pedro Leobardo Plata-Pérez

6-17

A Proposed Index for Assessing the Quality of the Mexican Pension System

https://doi.org/10.31095/podium.2026.49.1335

Luis Gabriel Pinos Luzuriaga

18-26

Determining the Risk-Free Rate in Emerging Markets: The Case of Ecuador

https://doi.org/10.31095/podium.2026.49.1396

José Crisóforo Carrazco-Escalante, Claudia Patricia Sacristán Rodríguez, Grace Erandy Báez-Hernández, Ma. Patricia Torres Rivera

27-36

Resilience Profiles and Knowledge Absorption in Mexican Aquaculture SMEs

https://doi.org/10.31095/podium.2026.49.1401

Alexis Gabriel Aquino Chávez, Angel Luis Casallo Quispe, Gary Clodoaldo Ortiz Colca, Wilmer Antonio Aliaga Tabraj

Service quality and customer satisfaction in hotels in Huancayo

https://doi.org/10.31095/podium.2026.49.1408

Ronny Cruz, Matias Mazzetto

45-54

The Efficient Management of R&D&I Projects through a PMO and a Hybrid Approach

https://doi.org/10.31095/podium.2026.49.1412

Jaime Iván Quiroz Peña, Wilmer Fernando Pérez Altamirano, Francisco Javier Samaniego Loza

55-63

Internal Auditing and Early Warning Signals of Organizational Fraud in Real Estate SMEs

https://doi.org/10.31095/podium.2026.49.1413

Andrea Estupiñán Villanueva

64-71

Discursive Transformations in Coca-Cola and Sabritas Advertising Before and After NOM-051 in Mexico

https://doi.org/10.31095/podium.2026.49.1419

Michael Josué Jérez Idrovo, Brandon Ismael Carcelén Morales, Luis Santiago Sarmiento Moscoso

72-81

Tax Pressure in Ecuador: Analysis of the Laffer Curve (2003-2022)

https://doi.org/10.31095/podium.2026.49.1430

Article Revision

María Elizabeth Arteaga García, Alexandra Portalanza-Chavarría, Francisco Bolaños-Burgos

82-91

The Knowledge Worker: Mapping the Field and Trending TopicsENDING TOPICS

https://doi.org/10.31095/podium.2026.49.1403