{"id":"https://openalex.org/W7118012012","doi":"https://doi.org/10.1007/978-3-032-12879-9_14","title":"Utility of the Accounting System in Entrepreneurship: Quito-Ecuador","display_name":"Utility of the Accounting System in Entrepreneurship: Quito-Ecuador","publication_year":2026,"publication_date":"2026-01-01","ids":{"openalex":"https://openalex.org/W7118012012","doi":"https://doi.org/10.1007/978-3-032-12879-9_14"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-032-12879-9_14","doi":"https://doi.org/10.1007/978-3-032-12879-9_14","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-032-12879-9_14","pdf_url":null,"source":{"id":"https://openalex.org/S4210169156","display_name":"Lecture notes in networks and systems","issn_l":"2367-3389","issn":["2367-3389","2367-3370"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1","norway-1"],"host_organization":"https://openalex.org/P4310319972","host_organization_name":"Springer International Publishing","host_organization_lineage":["https://openalex.org/P4310319972","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer International Publishing","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lecture Notes in Networks and Systems","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W7118010309","display_name":"Proceedings of 19th Iberian Conference on Information Systems and Technologies (CISTI 2024)"},"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5082318912","display_name":"William Fernando Ortega Naranjo","orcid":"https://orcid.org/0000-0001-6136-6784","observed_orcids":["https://orcid.org/0000-0001-6136-6784"]},"institutions":[{"id":"https://openalex.org/I4210118937","display_name":"Universidad Israel","ror":"https://ror.org/029zzvq50","country_code":"EC","type":"education","lineage":["https://openalex.org/I4210118937"]}],"countries":["EC"],"is_corresponding":true,"raw_author_name":"William Fernando Ortega Naranjo","raw_affiliation_strings":["Universidad Israel, Quito, Ecuador"],"raw_orcid":"https://orcid.org/0000-0001-6136-6784","affiliations":[{"raw_affiliation_string":"Universidad Israel, Quito, Ecuador","institution_ids":["https://openalex.org/I4210118937"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5069319385","display_name":"Lorena Elizabeth Muquis Titua\u00f1a","orcid":"https://orcid.org/0000-0002-3823-9530","observed_orcids":["https://orcid.org/0000-0002-3823-9530"]},"institutions":[{"id":"https://openalex.org/I4210118937","display_name":"Universidad Israel","ror":"https://ror.org/029zzvq50","country_code":"EC","type":"education","lineage":["https://openalex.org/I4210118937"]}],"countries":["EC"],"is_corresponding":false,"raw_author_name":"Lorena Elizabeth Muquis Titua\u00f1a","raw_affiliation_strings":["Universidad Israel, Quito, Ecuador"],"raw_orcid":"https://orcid.org/0000-0002-3823-9530","affiliations":[{"raw_affiliation_string":"Universidad Israel, Quito, Ecuador","institution_ids":["https://openalex.org/I4210118937"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5121811004","display_name":"Jos\u00e9 Xavier de la Torre Guzm\u00e0n","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210118937","display_name":"Universidad Israel","ror":"https://ror.org/029zzvq50","country_code":"EC","type":"education","lineage":["https://openalex.org/I4210118937"]}],"countries":["EC"],"is_corresponding":false,"raw_author_name":"Jos\u00e9 Xavier de la Torre Guzm\u00e0n","raw_affiliation_strings":["Universidad Israel, Quito, Ecuador"],"raw_orcid":"https://orcid.org/0000-0002-1948-6261","affiliations":[{"raw_affiliation_string":"Universidad Israel, Quito, Ecuador","institution_ids":["https://openalex.org/I4210118937"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5092686321","display_name":"Maura Lorena Armend\u00e1riz Noboa","orcid":"https://orcid.org/0000-0002-3164-9799","observed_orcids":["https://orcid.org/0000-0002-3164-9799"]},"institutions":[{"id":"https://openalex.org/I39398033","display_name":"Pontificia Universidad Cat\u00f3lica del Ecuador","ror":"https://ror.org/02qztda51","country_code":"EC","type":"education","lineage":["https://openalex.org/I39398033"]}],"countries":["EC"],"is_corresponding":false,"raw_author_name":"Maura Lorena Armendariz Noboa","raw_affiliation_strings":["Universidad Cat\u00f3lica, Quito, Ecuador"],"raw_orcid":"https://orcid.org/0000-0002-3164-9799","affiliations":[{"raw_affiliation_string":"Universidad Cat\u00f3lica, Quito, Ecuador","institution_ids":["https://openalex.org/I39398033"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5082318912"],"corresponding_institution_ids":["https://openalex.org/I4210118937"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"139","last_page":"147"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research","score":0.3582000136375427,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research","score":0.3582000136375427,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.288100004196167,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.24740000069141388,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-systems","display_name":"accounting systems","score":0.7400000095367432},{"id":"https://openalex.org/keywords/entrepreneurship","display_name":"entrepreneurship","score":0.8849999904632568},{"id":"https://openalex.org/keywords/small-business","display_name":"small business","score":0.597000002861023},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.7990000247955322},{"id":"https://openalex.org/keywords/corporate-sustainability","display_name":"corporate sustainability","score":0.5989999771118164},{"id":"https://openalex.org/keywords/quito","display_name":"Quito","score":0.8159999847412109}],"concepts":[{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.661300003528595},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5637999773025513},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5504000186920166},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5291000008583069},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.5157999992370605},{"id":"https://openalex.org/C527412718","wikidata":"https://www.wikidata.org/wiki/Q855395","display_name":"Interpretation (philosophy)","level":2,"score":0.4632999897003174},{"id":"https://openalex.org/C105776082","wikidata":"https://www.wikidata.org/wiki/Q617473","display_name":"Likert scale","level":2,"score":0.4510999917984009},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.412200003862381},{"id":"https://openalex.org/C2778755073","wikidata":"https://www.wikidata.org/wiki/Q10858537","display_name":"Scale (ratio)","level":2,"score":0.3905999958515167},{"id":"https://openalex.org/C182931732","wikidata":"https://www.wikidata.org/wiki/Q339466","display_name":"Accounting method","level":2,"score":0.37369999289512634},{"id":"https://openalex.org/C85345410","wikidata":"https://www.wikidata.org/wiki/Q851587","display_name":"Business process","level":3,"score":0.31130000948905945},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3075000047683716},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.2890999913215637},{"id":"https://openalex.org/C138838536","wikidata":"https://www.wikidata.org/wiki/Q7798507","display_name":"Throughput accounting","level":4,"score":0.28060001134872437},{"id":"https://openalex.org/C2780009758","wikidata":"https://www.wikidata.org/wiki/Q6804172","display_name":"Measure (data warehouse)","level":2,"score":0.2750999927520752},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2678999900817871},{"id":"https://openalex.org/C129209150","wikidata":"https://www.wikidata.org/wiki/Q897674","display_name":"Line of business","level":5,"score":0.2556000053882599}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-032-12879-9_14","doi":"https://doi.org/10.1007/978-3-032-12879-9_14","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-032-12879-9_14","pdf_url":null,"source":{"id":"https://openalex.org/S4210169156","display_name":"Lecture notes in networks and systems","issn_l":"2367-3389","issn":["2367-3389","2367-3370"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1","norway-1"],"host_organization":"https://openalex.org/P4310319972","host_organization_name":"Springer International Publishing","host_organization_lineage":["https://openalex.org/P4310319972","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer International Publishing","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lecture Notes in Networks and Systems","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":8,"referenced_works":["https://openalex.org/W2081432842","https://openalex.org/W2508117698","https://openalex.org/W2567371278","https://openalex.org/W2587786290","https://openalex.org/W2800324771","https://openalex.org/W3047721720","https://openalex.org/W3082216114","https://openalex.org/W4211022614"],"related_works":["https://openalex.org/W4297897738","https://openalex.org/W7028143469","https://openalex.org/W6982386295","https://openalex.org/W2034552531","https://openalex.org/W3112194826","https://openalex.org/W7133299603","https://openalex.org/W4415412581","https://openalex.org/W4411758363","https://openalex.org/W2315931729","https://openalex.org/W7223544817"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2026-01-02T00:00:00"}
