Religación. Revista de Ciencias Sociales y Humanidades

Bibliometric analysis of scientific production in environmental accounting

Manuel Rafael Quevedo Barros — 2022-06-28

Academic literature has decades of addressing the concept and context that encompasses environmental accounting, thus requiring rigorous and continuous monitoring of its scientific evidence. The aim of the manuscript was to analyze the global scientific production related to environmental accounting in order to assess the context and behavior of its contributions, thus enabling the planning and execution of future research. A literature search was conducted using the Web of Science database. A total of 299 published documents were identified, as well as the publication modality, the most productive countries, the scientific journals, the most productive institutions, and citation and impact indicators. Australia was found to occupy the first place with 50 published papers. In turn, Victoria University Wellington was identified as the institution with the highest number of publications. The total number of citations of all publications was 11,411. It can be concluded that there is an exponential growth of scientific production, being the last decade the one with the highest production, highlighting countries such as Australia, the United States and England, where publications had a relatively high impact as they are housed in quartile journals (Q1 and Q2) of the Scimago Journal Rank.

Strategic administration in small and medium-sized companies in the Ecuadorian post-pandemic context

Seal Nicole Cajas Gutiérrez — 2022-06-21

Small and medium-sized companies (SMEs) play a significant role in the productive sector of the country since they are those that are dedicated to various economic activities; however, they do not have formal strategic planning and the competent personnel for the development of the entrusted functions. The objective of this study was to diagnose the application of strategic management in small and medium-sized companies in the post-pandemic Ecuadorian context. In this way, it was shown how SMEs are currently and what aspects should be improved to guarantee optimal management that is supported by strategic administration. For this research, a quantitative research approach was methodologically applied, with an analysis-synthesis method that allowed us to analyze the statistics of SMEs in the years 2017 - 2020 in Ecuador. Regarding the results, a decrease in existing companies and in the number of registered employment positions was identified, with a limiting capacity due to the presence of COVID-19. Finally, through the analysis of the data investigated, it was concluded that SMEs face a complex scenario, but that with the application of different strategies, a sustainable competitive advantage will be achieved and, consequently, greater efficiency and effectiveness.

Microcredit as an instrument to reduce poverty and unemployment in Ecuador

Bella del Rocío Garabiza Castro — 2022-06-18

The aim of the article is to describe microcredit in Ecuador, to contrast it with unemployment and poverty, since it is considered an instrument for the reduction of these economic problems, with a methodology that consists of the deductive-inductive method, it is also descriptive and basic research, with secondary and longitudinal data, on the variable's microcredit, poverty, and unemployment. The conclusions are: the nature of microcredit works with the logic of generating income through entrepreneurship, with presence from 2000 to 2007 under the modality of the Grameen Bank initiative, however, the Constitution of Ecuador in 2008 reorganizes the state administration and regulation extends to the financial sector, increasing the amounts and lines of credit, microcredit, and cost of money, but even so the levels of poverty and unemployment remain at high levels, aggravated by the health crisis due to the pandemic COVID-19.

Totalitarianism, fascism and their relevance for Latin America: continuity of the Cold War in the cultural field and the social sciences

Miguel Ángel Urrego Ardila — 2022-06-17

Several scholars of world history insist on defending the argument of the end of the Cold War because of the disintegration of the Soviet Union. Others speak of a "new" war due to the recent differences between the United States and China. In our opinion, and especially in terms of culture and the production of knowledge in the social sciences, the Cold War has not ended and, on the contrary, we are witnessing a rejuvenation of the theses put forward in the fifties and sixties of the last century and which are characterized by visceral anti-communism and legitimation of imperial politics, especially of the United States, made evident, for example, in the interpretations of the recent rise of far-right parties and the current conflict between Ukraine and Russia. On the other hand, neoliberalism has restored the fascist trait of capitalism and we are witnessing a war against society and against the marginalized sectors. For this reason, we believe it pertinent to dwell on the examination of two categories that are being debated again: fascism and totalitarianism, especially in their use in Latin America, and the importance of rescuing the teachings of the anti-fascist struggle to understand the present moment.

Feeling Fit and Looking Good: The Impact of Materialism, Peer Approval and Sex Appeal on Youth Consumer Perceptions towards Fitness Studio Advertising

Stephen T.F. Poon — 2022-06-17

This paper addresses young Malaysian consumers’ perceptions and marketplace behaviour through advertising for aspirational and lifestyle consumption. The aim is to study the impact of aspirational advertising on materialism, peer approval, sex appeal, and body image. The literature review uses marketing and social theories, while the appeals of emotional advertising will be discussed through a case study analysis examining how Malaysian fitness advertisements on digital and social media impact youth attitudes towards physical appearance and through capturing emotional experiences and their association with materialistic values, peer approval and self-image. Findings present a cultural perspective in understanding the current standards of ethical decision-making and what factors are relevant as lifestyle aspects of ethical choices and decision-making for fitness brands among youth consumer market segments. It was found that aspirational advertising for fitness brands in Malaysia is designed to build perceptions that personal consumption choices represent values such as social and peer approval, with less emphasis on materialistic values and body image. This demonstrates that advertising may influence some aspects of materialist, aspirational consumption choices, but peer pressure and cultural values have strong implications on youth consumption behaviour. Some practical recommendations are suggested for marketing practitioners and consumer behaviour researchers to invest, in optimising the power of social media marketing and advertising.