La investigación y la Innovación en la Administración de empresas. Retos empresariales en tiempos de incertidumbre global

Abstract

It is not discretionary to adjust the offer to respond to a new consumer, transformed by the effects of external factors that have evolved. This demand will be transmitted to those who have the duty to respond to new needs, demanding goods and services that comply with truly sustainable organizations, immersed in processes that ensure balance with the social, environmental and economic perspective. Committed to this challenge, and in strengthening the exercise of cohesion and collaboration, the Division of Economic, Administrative and Accounting Sciences of the Universidad Santo Tomás - Tunja Branch, formed by the Faculties of Business Administration, Public Accounting and International Business, presents a book that compiles as a result of research exercises, achieved from the integration with institutions at national and international level, through the exchange of experiences and research by seminars, seminars and conferences. of experiences and research by undergraduate and graduate students, professors and research groups at regional, national and international level.

The document is arranged by themes, which reflect areas of knowledge that oxygenate the different lines of research of the research group in Administrative and Accounting Sciences, to which the Division that compiles the document belongs belongs. The manuscripts presented below, underwent the evaluation process by juries, and their authors attended the suggested adjustments, as a requirement for publication. Public Finance and Taxation. Result of research for the formation and social appropriation of knowledge, based on the study and analysis of public finances in Colombia; the main national and territorial taxes from the perspective of decentralization, as well as strategies for the formulation of public policy. It compiles the following topics: - Analysis of tax evasion practices in the Colombian accounting exercise years 2019-2020. - Analysis of property tax rates in the municipality of Soracá years 2018-2021. - Strategies for the attention of NAF services in the USTA Tunja. - Strategies for the formulation of public policies, Law 1988: informal vendors - Tunja case. Economy, Business and Region. Result of research exercises, propitiated from the formulation and execution of research projects, in order to acquire new knowledge about the regional economic activity, which facilitates the generation and development of successful business ideas and solutions to specific territorial problems by the academic community. It presents the following topics: - Re-education and technologies: success factors in improving the competitiveness of SMEs in the province of Tundama. - Reflective analysis of knowledge management and generational change in companies of the handicraft sector in the municipalities of Carmen de Viboral and La Ceja (eastern Antioquia) and the province of Sugamuxi in Boyacá. - Shared bets of dairy farmers in Boyacá, a correlation with knowledge management. Logistics chain of coffee producers in the province of Lengupá, Boyacá. - Service quality and digital marketing: facebook analysis of small women's clothing companies in Mexico. - Fourth industrial revolution: bets for SMEs in the Department of Boyacá. - The professional in society: with competencies according to learning outcomes (RA). - The free trade zone in Tunja: context analysis to dynamize the territorial and business development of the city. - Guidelines for the development of a relevant market research. Entrepreneurship. Result of the formulation and execution of research projects, which contribute to the generation of new knowledge related to the creation of companies and their sustainability over time, providing tools for entrepreneurs and collaborating in the development of new entrepreneurs and collaborating in the consolidation of the business sector in the region. It is arranged as follows: - How to create an entrepreneurship observatory in Boyacá. - Formalization and entrepreneurship: relevant alternatives for street vendors in the historic center of Tunja. - The SG SST - Formalization tool for tourism microenterprises, case Hotel Olimpia Duitama. - MOOC on Intellectual Property as a means of updating about the world of creations. International Business. Contemplates research with a proposal on how the commercial relationship between Mexico and Colombia is organized. Legal framework of international logistics between Mexico and Colombia. Culture of Innovation. Contemplates the result of research processes, oriented to the generation of new knowledge on organizational quality. The purpose of the first study presented here is to identify the value of Design Thinking when it is implemented in the practices