https://revistas.udec.cl/index.php/ran/issue/feedRAN - Revista Academia & Negocios2025-07-14T11:30:55-04:00Dr. Ariel Soto-Caroarsoto@udec.clOpen Journal Systems<p>The RAN - Revista Academia & Negocios is a journal dedicated to the dissemination of original and unpublished manuscripts, with open access. His focus is on the challenges facing business, management, and the economy of developing countries, especially as they strive to adapt to economic, political, competitive, and globalization-related, technological, and cultural changes. The RAN considers the practical/applied, educational and theoretical points of view valid. Likewise, RAN accepts manuscripts that include economic, financial, and marketing analyses of the environment in which companies in developing countries operate, as long as the methodology is rigorously implemented and validated.</p> <p>The RAN is a biannual publication, which apply a "double-blind peer review" to each manuscript received, and considers valid the points of view of both academics and professionals and practitioners, from the world of administration.</p>https://revistas.udec.cl/index.php/ran/article/view/18532Perception and use of digital tax services: A case study2025-03-24T16:05:56-04:00Jairo Dote-Pardojairo.dote@uct.clYenifer Marín Chavezymarin2019@alu.uct.clPatricio Saavedra-Espinosapatricio.saavedra@uct.cl<p><strong>Purpose:</strong> The purpose of this study is to analyze the factors that influence the adoption and use of the Chilean Internal Revenue Service’s (IRS) online platform, a critical tool to improving accessibility and optimizing tax compliance.</p> <p><strong>Methodology: </strong>Data was collected through a questionnaire applied to a sample of 386 IRS users in one of Chile’s administrative regions. Contingency tables were constructed, and chi-square tests were applied to evaluate user perceptions and statistical significance.</p> <p><strong>Results:</strong> Significant differences in platform participation are observed. Higher education levels and urban residence are associated with higher participation, while older adults and rural residents face barriers. Key impediments include the complexity of procedures and difficulties in navigation, particularly for lower tax brackets.</p> <p><strong>Implications:</strong> Improving the interface, simplifying procedures and expanding training are essential to increasing the adoption and usability of the IRS platform, as they facilitate user interaction and reduce technical barriers.</p> <p><strong>Originality:</strong> This study provides empirical evidence on digital adoption in southern Chile, highlighting the barriers of marginalized communities and providing recommendations for digital inclusion in emerging economies.</p>2025-01-01T00:00:00-05:00Copyright (c) 2025 Jairo Dote-Pardo, Yenifer Marín Chavez, Patricio Saavedra-Espinosahttps://revistas.udec.cl/index.php/ran/article/view/19035Organizational Ethics and Middle Management: A Case Study in the Retail Industry2025-03-06T11:24:44-05:00Verónica Peña-Acuñavpena@ubiobio.clJairo Dote-Pardojairo.dote@uct.clValentina Chávez-Venegasvalentina.chavez1901@alumnos.ubiobio.clIgnacio Quintana-Figueroaignacio.quintana1901@alumnos.ubiobio.cl<p><strong>Purpose:</strong> To analyze the perceptions of individual ethics, middle management ethics, and organizational ethics of employees at a retail supermarket, to understand how these perceptions vary by demographic and job characteristics.<br /><strong>Methodology:</strong> Data were obtained from a survey designed and validated for this study. Contingency tables were used to cross-reference demographic and job-related variables with perceptions of individual ethics, middle management ethics, and organizational ethics among employees at a retail supermarket. Statistical significance was assessed using Fisher's exact test.<br /><strong>Results:</strong> Employees' ethical perceptions are concentrated in the low and lower-middle categories, with no representation in the upper-middle or high categories. Gender, education, seniority, and income significantly influence perceptions, while younger, less educated, and lower salaries employees report more negative evaluations.<br /><strong>Implications:</strong> The findings highlight the need for interventions to address ethical deficiencies, including ethical training, leadership development, and support for marginalized groups in this type of organization.<br /><strong>Originality:</strong> This study provides a comprehensive analysis of the ethical perceptions of workers in the retail industry, providing empirical evidence for the design of specific interventions to strengthen organizational ethical culture.</p>2025-04-11T00:00:00-04:00Copyright (c) 2025 Verónica Peña-Acuña, Jairo Dote-Pardo, Valentina Chávez-Venegas, Ignacio Quintana-Figueroahttps://revistas.udec.cl/index.php/ran/article/view/18263Neuromanagement Ontology2025-03-12T08:20:12-04:00Javiera Müller Núñezjaviera.muller@uv.clJonathan Vásquez Verdugojonathan.vasquez@uv.cl<p><strong>Purpose:</strong> To develop and apply an ontology-based framework that facilitates a structured and theoretically grounded understanding of the neuromanagement field.<br /><strong>Methodology:</strong> In the first phase, neuromanagement ontology is constructed on theoretical foundations. The second phase involves a systematic search in Scopus and Web of Science (2015–2024), where relevant articles are identified, coded, and mapped onto this ontology, allowing for the identification of both under-explored and extensively studied areas.<br /><strong>Findings:</strong> Research predominantly focuses on individual-level phenomena, based on decision-making and cognitive processes. In contrast, areas such as the implementation of incentive systems, organizational structure changes, and behavioral constructs (motivation, perception, and risk-aversion) remain significantly under-researched. Additionally, limited attention has been given to team dynamics, C-level executives, and principal-agent relationships.<br /><strong>Implications:</strong> The analysis reveals conceptual gaps in key areas of neuromanagement. Future attention to these blind spots could strengthen theoretical insights and improve organizational practices, particularly regarding decision-making, leadership, and incentive system design.<br /><strong>Originality:</strong> We introduce a novel ontology customized to systematically classify and visualize the neuromanagement literature, clearly differentiating between well-developed (bright spots) and under-explored areas (blind spots). This approach contributes to consolidating neuromanagement as a robust research field.</p>2025-05-09T00:00:00-04:00Copyright (c) 2025 Javiera Müller Núñez, Jonathan Vásquez Verdugohttps://revistas.udec.cl/index.php/ran/article/view/14293Financial performance and economic value added: the case of a pharmaceutical company2024-11-04T13:56:47-05:00Gerardo Flores Navagerardofloresnava19@gmail.comMaría Luisa Saavedra Garcíalsaavedra@fca.unam.mxMaría del Rosario Cortes Castillomrcortes@ipn.mx<p><strong>Purpose:</strong> To analyze leading Mexican pharmaceutical company Genomma Lab's financial performance by examining its value creation from 2010 to 2020.<br /><strong>Method:</strong> A case study approach is employed, incorporating an analysis of Porter's Five Forces, the calculation of Economic Value Added (EVA) alongside traditional financial indicators, and a longitudinal and correlational analysis of the relationships among these metrics. <br /><strong>Findings:</strong> The firm presented value creation from 2010 to 2014, value destruction in 2015 and 2016, and value creation again from 2017 to 2020. ROA and EVA show a moderate positive correlation; ROE and EVA, a high positive correlation; and a very high positive correlation between EVA and EPS. In contrast, while the ROCE metric showed no correlation.<br /><strong>Practical Implications:</strong> The Economic Value-Added model can be applied to Latin American companies to complement traditional methods of analysis of financial performance.<br /><strong>Originality:</strong> This study contributes to the literature on financial performance measurement through the implementation of the Economic Value-Added model in the Latin American context. Additionally, it contributes to the comparison of traditional metrics, a topic that has been under-researched.</p>2025-01-01T00:00:00-05:00Copyright (c) 2025 Gerardo Flores Nava, María Luisa Saavedra García, María del Rosario Cortes Castillohttps://revistas.udec.cl/index.php/ran/article/view/19832Job performance as antecedent to word-of-mouth recommendation in private schools2025-04-21T09:17:22-04:00Manuel Soto-Pérezmsoto@up.edu.mx<p><strong>Purpose:</strong> To analyze the influence of teachers' job performance on the level of word-of-mouth recommendation by parents. <br /><strong>Methodology:</strong> A total of 147 convenience-sample surveys were collected from teachers and 302 responses from parents regarding the variables of interest. Subsequently, structural equation modelling was employed to identify significant relationships among these variables. <br /><strong>Results:</strong> Teachers' job performance and orientation toward results are positively and significantly related to promoting citizenship behaviour in parents.<br /><strong>Implications:</strong> School leaders can increase word-of-mouth recommendation from parents by encouraging better job performance and greater orientation toward results of teachers. <br /><strong>Originality:</strong> Provide empirical evidence to support the social exchange theory, where good job performance influences the civic behavior of parents.</p>2025-01-01T00:00:00-05:00Copyright (c) 2025 Manuel Soto-Pérezhttps://revistas.udec.cl/index.php/ran/article/view/19715Measuring Innovation in China: Construction of a Fundamental Index2025-03-19T14:15:33-04:00Edgar Samid Limón-Villegaslimonsamid@gmail.comJuan González Garcíajgogar@ucol.mx<p><strong>Purpose:</strong> To construct a fundamental index that captures the role of innovation as a driver of economic growth, going beyond the limitations of traditional production factors. The guiding research question is: Is it possible to build an integrated and statistically robust index to measure China's innovation system? China is selected as a case study due to its remarkable capacity for innovation and adaptation.<br /><strong>Methodology:</strong> A quantitative approach using multifactorial statistics was applied. Data were obtained from the World Bank, the National Bureau of Statistics of China, and other official sources. Factor analysis techniques, variable standardization, the KMO sampling adequacy test, principal components, and maximum likelihood estimation were used. These tools enabled the reduction of 28 innovation-related variables into two factors that compose the proposed index.<br /><strong>Results:</strong> The constructed index demonstrates the role of innovation in sustaining China's economic growth. The two extracted factors robustly summarize the key dimensions underlying this phenomenon and directly address the guiding research question.<br /><strong>Implications:</strong> The findings offer a better understanding of the strategic role of innovation in emerging economies and serve as useful tool for assessing adaptability to change. Furthermore, the index could be applied to other national contexts, constitute the basis for innovation-oriented public policies, and stimulate further research on innovation-based competitiveness.<br /><strong>Originality:</strong> This study incorporates often-excluded indicators - such as foreign direct investment and gross capital formation - thereby addressing a gap in the literature related to the comprehensive and statistically robust measurement of innovation systems.</p>2025-01-01T00:00:00-05:00Copyright (c) 2025 Edgard Samid Limón-Villegas, Juan González Garcíahttps://revistas.udec.cl/index.php/ran/article/view/20245Competitive advantage of micro and small enterprises: a predictive analysis2025-04-14T11:54:33-04:00Ernesto Geovani Figueroa-Gonzálezgeovani.figueroa@ujed.mxMaría Brenda González-Herrerabrenda.gonzalez@ujed.mxRosalío Tortolero-Portugalrosalio.tortolero@ujed.mxJesús Guillermo Sotelo-Asefjesus.sotelo@ujed.mx<p><strong>Purpose:</strong> This study examined how strongly internal management components such as operations, marketing and managerial satisfaction explain the competitive advantage of micro and small enterprises (MSEs). The guiding question was: which internal factors most accurately predict their competitive performance?<br /><strong>Methodology:</strong> The answers to a survey administered to 488 Mexican MSEs, selected from DENUE-2024 through stratified sampling, were analyzed. The CRISP-DM framework structured the workflow; Ridge and Lasso regressions, validated with ten-fold cross-validation and a 20 % hold-out set, quantified each factor's contribution.<br /><strong>Results:</strong> Internal management exerted the greatest influence on competitive advantage, with production and marketing emerging as dominant predictors. Managerial satisfaction and corporate social responsibility displayed additional significant effects.<br /><strong>Implications:</strong> Findings recommend prioritising the optimisation of production and marketing processes and designing policies that promote managerial well-being and strengthen MSE operational capabilities.<br /><strong>Originality:</strong> Integrating Systems Theory, CRISP-DM and penalised regression provides a predictive perspective rarely applied to Latin-American MSEs; the evidence narrows the documented gap on machine-learning applications to enterprise competitiveness in informal contexts.</p>2025-01-01T00:00:00-05:00Copyright (c) 2025 Ernesto Geovani Figueroa-González, María Brenda González-Herrera, Rosalío Tortolero-Portugal, Jesús Guillermo Sotelo-Asefhttps://revistas.udec.cl/index.php/ran/article/view/16886Evolution of the Image of the mother in Advertising: The Case of White Goods in Ecuador2025-03-21T10:03:53-04:00Pablo Arturo González-Loyolapablo.gonzalez@ucuenca.edu.ecMaría Paula Coellar-Merchánpaula.coellar@ucuenca.edu.ecMaría Fernanda Pauta-Coronelfernanda.pautac@ucuenca.edu.ec<p><strong>Purpose:</strong> This study explores the role of advertising in the construction and perpetuation of social imaginaries that assign gender roles and stereotypes to men and women. It focuses specifically on the portrayal of women in advertisements for household appliances and in the evolution of these representations over time.<br /><strong>Methodology:</strong> A qualitative approach through content analysis was employed to examine 60 samples of advertisements broadcast across various media platforms in Ecuador. These white goods ads, spanning four decades (1980-2020), enabled the identification of changes in female role representation. <br /><strong>Results:</strong> The analysis reveals a clear shift in the portrayal of women and mothers—from traditional roles tied to domesticity and dependence to more autonomous and independent ones. The ads increasingly adopt gender-neutral language and gradually reduce stereotypical gender narratives.<br /><strong>Implications:</strong> The findings provide both theoretical and empirical insights into how marketing strategies have adapted to sociocultural changes. They also highlight the transformation of social imaginaries over time, offering valuable contributions to the fields of advertising and communication.<br /><strong>Originality:</strong> This study offers an innovative, longitudinal perspective that tracks the evolving gender roles in commercial advertising. It expands gender studies applied to marketing and communication by revealing how portrayals of women in white goods ads have progressively changed.</p>2025-01-01T00:00:00-05:00Copyright (c) 2025 Pablo González-Loyola, María Paula Coellar-Merchán, María Fernanda Pauta-Coronelhttps://revistas.udec.cl/index.php/ran/article/view/20807Gender Equity: A Confirmatory Structural Model of Its Institutional Configuration in the Health Sector2025-05-02T11:53:13-04:00Andrés Jiménez Figueroaanjimenez@utalca.clMiguel Bustamante-Ubillamabu@utalca.cl<p><strong>Purpose:</strong> To analyze the internal structure of selected factors and items from the Institutional Gender Culture Questionnaire to confirm their correlation, consistency, impact, and validity as a tool for measuring gender equity in institutions.<br /><strong>Methodology:</strong> A quantitative, correlational, descriptive, non-experimental, and cross-sectional study was conducted. A total of 694 individuals from the healthcare sector completed a survey on their perception of gender equity within their institutions. Data was analyzed using factor analysis to identify key factors, followed by structural equation modeling for confirmation.<br /><strong>Results:</strong> Two factors were identified that explained 52.18% of the total variance. The first, Administrative Processes and Labor Equity, explains 44.9% with 11 items. The second, Administrative Processes and Organizational Environment, explains 7.27% with 4 significant items.<br /><strong>Implications:</strong> Confirmatory modeling shows that the two factors are related at 72.8%, forming a coherent system, with the second factor influencing the first by 53.3%.<br /><strong>Originality:</strong> The analysis confirms that the factors Administrative Processes and Organizational Environment have an influence on Administrative Processes and Labor Equity, thereby guiding strategic decision-making for internal management in the analyzed healthcare institutions. </p>2025-01-01T00:00:00-05:00Copyright (c) 2025 Andrés Jiménez Figueroa, Miguel Bustamante-Ubillahttps://revistas.udec.cl/index.php/ran/article/view/19733A multidimensional proposal of personal banking portfolio for silver economy2025-04-02T11:37:01-04:00Campo Elías López-Rodríguezclopezr3@uniminuto.edu.coYamile Andrea Cubillos Gómezycubillosg2@uniminuto.edu.coEdisson Pérez Cristanchoeperezcrist@uniminuto.edu.coJorge Andrés De La Rosa Cárdenasjorge.de-c@uniminuto.edu.co<p><strong>Purpose:</strong> To design a comprehensive proposal for consolidating a personal banking service portfolio aimed at the silver economy segment, understood as the set of economic activities directed towards meeting the needs and seizing the opportunities arising from an ageing population.<br /><strong>Methodology:</strong> A cross-sectional quantitative method was employed, using exploratory and confirmatory factor analysis to examine the responses from a survey administered to 385 older adults.<br /><strong>Findings:</strong> The main components of the portfolio – such as financial security, retirement planning, asset and inheritance management, health and medical expenditure, lifelong education and training as well as tax planning - are highlighted.<br /><strong>Practical implications:</strong> These findings enable financial institutions to develop more effective segmentation and communication strategies tailored to the specific needs of older adults, thereby promoting their financial inclusion - a challenge that underscores the social responsibility of entities within the banking sector.<br /><strong>Originality:</strong> This study offers a contextualized understanding of the financial needs of the older adult segment, which guides the design of more inclusive and effective banking services.</p>2025-01-01T00:00:00-05:00Copyright (c) 2025 Campo Elías López-Rodríguez, Yamile Andrea Cubillos Gómez, Edisson Pérez Cristancho, Jorge Andrés De La Rosa Cárdenas