mktDESCUBRE is an open access refereed institutional journal of the Higher Polytechnic School of Chimborazo (ESPOCH), of the Faculty of Business Administration (FADE). The current editorial policy invites authors to continue contributing with scientific knowledge in each of the calls for the benefit of open access science. The June 2023 semiannual publication is a space for debate on the practices and theoretical foundations that make up the field of marketing management, accounting financial management, business management and educational social management; Its objective: to contribute to the growth and development of the academic, scientific, public and private business and educational social sectors.