Vol. 15 No. 2 (2024): Journal Economía y Negocios (July - December)

With great enthusiasm, we present Volume 15, Number 2 of the Scientific Journal of Economics and Business of UTE University, Ecuador. This issue reflects our commitment to academic excel- lence and the dissemination of relevant and high-quality research.

In this edition, readers will find:

A deep analysis of experiential marketing and its influence on purchasing decisions in the gastronomic sector. The dynamics that create memorable experiences for consumers and how these can foster loyalty and consumption are explored.

An exhaustive review of new trends in auditing is also included, highlighting how innovation is transforming this discipline. The most recent advances and their practical implications in the modern business environment are addressed.

The relationship between supervisory boards and the disclosure of corporate social responsibility is examined through a meta-analysis. This research sheds light on best practices in corporate governance and the challenges companies face in being transparent and responsible.

Another topic covered is the implementation of government strategies based on ethics to improve the performance of public institutions. This study offers a practical model for institutio- nal improvement and effective public management.

The importance of ethics in business growth and development in VUCA (volatile, uncertain, complex, and ambiguous) environments is discussed, emphasizing the need for solid prin- ciples to navigate times of uncertainty and promote business sustainability.

Additionally, the nexus between water, energy, and food in the context of post-pandemic investment is analyzed. The study provides a detailed evaluation of the profitability and risks associated with these crucial interconnections, offering perspectives for strategic decision- making in investments.

In the field of economic theory, new contributions to the rationality of the economic agent are presented, offering innovative perspectives that enrich the understanding of economic behavior and decision-making.

An analysis of territorial economic vulnerability using a neutrosophic approach provides a novel framework to evaluate and mitigate economic risks in different territories, addressing critical factors affecting regional economic stability.

The accounting and tax implications of IAS 19 in industrial companies are examined in depth, offering a practical guide for the implementation and compliance with this accounting standard, crucial for business financial management.

Finally, the role of the stock exchange in the growth of capitalism is explored, providing a historical and contemporary view of its impact on the global economy and its influence on economic development.

Each of these topics represents a significant contribution. This volume will be a valuable source of information and reference for academics, professionals, and students.

We thank all the authors for their contributions and the reviewers for their dedication in ensuring the excellence of our contents. We invite our readers to explore these studies and to continue supporting our mission to promote research and development in economics and business.

Sincerely, Dr. Alexis Garzón Paredes Editor in Chief Scientific Journal of Economics and Business UTE University Ecuador