The interest in developing scientific knowledge, and working under the methodological philosophy of moving from idea to action in our country is strengthened day by day in the academy of a higher level and in the different public institutions; in the fourteenth edition of December 2019, part of its twelve articles have research contributions from representatives of the Ministry of Economy and Finance, Superintendence of Popular and Solidarity Economy and the Public Hydrocarbons Company of Ecuador “EP PETROECUADOR”; It should be noted that mktDESCUBRE, institutional magazine of the Escuela Superior Politécnica de Chimborazo (ESPOCH - Editor) of the Faculty of Business Administration (FADE) publishes for the benefit of the academic, business and scientific sector in general issues related to business management, educational social management , accounting financial management, marketing management, transportation management, educational technology management and artistic and cultural management to generate immediate changes in favor of the growth and development of society in general.