mktDESCUBRE is an open access refereed institutional journal of the 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 biannual publication of June 2023 constitutes a space for debate on the practices and theoretical foundations that make up the field of business management, accounting economic financial management and marketing management; Its objective is to contribute to the growth and development of the academic, business and scientific sector.