mktDESCUBRE is an open access, peer-reviewed institutional journal of the Escuela Superior Politécnica de Chimborazo (ESPOCH), of the Faculty of Business Administration (FADE). The current editorial policy invites authors to continue contributing scientific knowledge in each of the calls for papers for the benefit of open access science. The December 2024 biannual publication is a space for debate on the practices and theoretical foundations that make up the field of financial accounting management, marketing management, artistic and cultural management, business management, educational social management; its objective: to contribute to the growth and development of the academic, scientific, public and private business, and educational social sectors.