Scientific Space of Accounting and Administration - UASLP (ECCA)

Editorial Note

2025-08-05T15:31:53+00:00

We are immersed in a time of rapid transformation, where technology, digitalization, and sociocultural changes are completely redefining how organizations conceive their strategies and engage with their environments. In this context, innovation is no longer a value-added element but has become a central axis of marketing and management practices.

Contemporary challenges—such as the evolution of consumer behavior, hyperconnectivity, intensive use of artificial intelligence, process automation, and growing social and environmental awareness—demand more creative, flexible, and sustainable strategic approaches. Responding to these demands not only requires the adoption of technological tools but also a transformation of organizational culture toward more collaborative, interdisciplinary, and people-centered models.

This special issue of the Revista Espacio Científico de Contabilidad y Administración emerges as a platform to reflect on the innovative strategies shaping the present and future of our disciplines. From the use of artificial intelligence to personalize the customer experience, to the integration of gamification as a didactic or motivational tool, new practices are opening disruptive paths that challenge traditional approaches and demand new skills from those who lead or study these fields.

Likewise, concepts such as digital transformation, market intelligence, agile leadership, and experiential marketing are no longer mere trends, but foundations of a more dynamic professional practice—one based on data analysis, empathy with audiences, and the ability to adapt. At the same time, pillars such as ethics, sustainability, inclusion, and social responsibility are gaining increasing relevance in strategic decision-making, reminding us that innovation cannot be disconnected from the impact it generates.

The value of this special issue lies precisely in the diversity of approaches, methodologies, and contexts that converge to offer a comprehensive and critical perspective on the possibilities of applied innovation. The articles gathered here demonstrate how creativity, strategic thinking, and technology can intertwine to solve complex problems, improve organizational processes, and generate both economic and social value.

We invite readers to approach these pages with an open mind—willing to question the established, to imagine new ways of practicing marketing and management, and to recognize that in a changing environment, innovation is not merely a tool, but a constant attitude of inquiry, learning, and evolution.

As guest editors of this special issue, we express our deepest gratitude to the Espacio Científico de Contabilidad y Administración of the Universidad Autónoma de San Luis Potosí (ECCA-UASLP) for the invitation to lead this edition. Their support has been essential in gathering these valuable contributions, which we hope will inspire and guide organizations on their path toward a more innovative future.

Of the the Sustainable CPI to the S&P/BMV ESG: Milestones in the sustainability of the Mexican financial market.

2025-05-28T14:59:25+00:00

Abstract

In the context of a growing global commitment to financial sustainability, the evolution of environmental, social, and governance (ESG) indices in Mexico highlights significant progress from the implementation of the IPC Sustentable in 2011 to its transformation into the S&P/BMV Total Mexico ESG Index in 2020. Through a documentary analysis based on secondary sources, the study identifies the impacts of these indices on participating companies and investor perceptions, as well as the challenges and opportunities in integrating ESG criteria into the Mexican financial market. The findings reveal that these indices have driven improvements in corporate sustainability, business reputation, and international competitiveness. However, challenges such as the lack of standardization in criteria evaluation and the perception of high costs remain. It concludes that overcoming these challenges requires robust public policies and greater international collaboration, positioning Mexico as a benchmark in emerging markets.

The Exploring Service Quality in the Faculty of Marketing

2025-05-28T15:00:45+00:00

Service quality in educational institutions is a key factor for student satisfaction and academic success. In this context, the School of Marketing at the Autonomous University of Coahuila seeks to strengthen its educational offerings through the analysis of student perceptions of the services provided. The objective of this research was to evaluate the relationship between student service, facility conditions, and academic quality with service perceptions, considering gender and place of birth as control variables. A quantitative approach with a cross-sectional, descriptive, and exploratory design was used, administering questionnaires to 214 students between January and March 2019. Through analysis using SmartPLS, the reliability and validity of the constructs were verified. The results revealed that student service and facility conditions have a positive impact on service perceptions, while academic quality and gender did not show significant effects. However, birthplace influenced perceptions of service delivery, suggesting the need to adapt institutional strategies to address student diversity. These findings offer valuable information for improving university services and pave the way for future research that delves deeper into the impact of sociocultural factors on perceptions of educational quality.

The Social marketing as a fundraising tool: The case of TELETON in Hidalgo, Mexico.

2025-05-28T15:15:28+00:00

Social marketing represents a fundamental tool for nonprofit organizations in their fundraising efforts. In this context, Teletón campaigns have stood out for their ability to mobilize resources and generate social awareness. This paper presents a descriptive, quantitative research study conducted between July and December 2024. Surveys were conducted with 222 individuals in the state of Hidalgo, with the aim of determining the impact of the social marketing strategies implemented in the Teletón campaigns. The analysis revealed that the social marketing strategies employed by Teletón generate a positive response among the Hidalgo population.

The contributions of social marketing to Teletón campaigns not only contribute to the success of their annual fundraising, but also raise awareness about the needs of children and young people with disabilities, thus fulfilling a dual objective of financial and social awareness.

The ANALYSIS OF THE POSITIONING OF STREAMING SERVICES PERCEIVED BY UAMZM-UASLP STUDENTS

2025-05-19T15:49:52+00:00

This study aims to analyze the positioning of music streaming services through a series of attributes perceived by students at UAMZM-UASLP. The study was conducted using a quantitative approach, with a descriptive scope and a cross-sectional design. Students enrolled at UAMZM-UASLP were considered the study population, conducting a stratified sampling, obtaining a total sample of 299 students. The companies considered in the study were: Amazon Music, Apple Music, Spotify, YouTube Music, and Deezer, in addition to evaluating them based on the attributes of: music catalog, audio quality, user interface, download functions, customization, customer service, offers and promotions, and ease of registration. After conducting the study, it was found that Spotify was the leading brand, while the brand that came closest to the ideal was Deezer.

The Effects of Service Quality and Satisfaction on the Loyalty of Food Service Consumers

2025-06-16T18:44:45+00:00

The objective of the research is to analyze whether there is a relationship between service quality and consumer loyalty, as well as the role of satisfaction in the proposed relationship. The research has a quantitative methodology of descriptive and explanatory scope, of cross-sectional design. The stratified sample of 297 people was calculated with a 95% confidence level and 5% error, the SERVQUAL scale was used to evaluate quality with its five dimensions, as well as questions to evaluate consumer satisfaction and loyalty, resulting in the constructs and dimensions of the instrument being reliable, the data were analyzed with SPSS v 25 for descriptive analysis and analysis of reliability and previous correlations, the conclusive analysis was performed using Smart PLS v 4.1 Software to evaluate structural equations (PLS SEM), the structural model and measurement models were evaluated to test the three hypotheses raised. These results allow for the relationship between loyalty and service quality, and the role of satisfaction as a mediating variable is accepted. According to the classification, this variable is considered an indirect mediator, since the direct relationship between loyalty and service quality is not significant. The specific indirect path coefficient was calculated, resulting in a result of 0.588, indicating that satisfaction is a mediating variable between service quality and loyalty.

The design of an instrument to analyze the acceptance of the use of AI in marketing

2025-05-28T15:19:05+00:00

This study focuses on the transformation of marketing through artificial intelligence, highlighting its adoption influenced by factors such as trust, usefulness, and ease of use. The objective of this research is to design and validate an instrument based on the UTAUT2 model to assess the acceptance of AI in marketing. A quantitative methodology with a descriptive and causal design was used, with cross-sectional data collection. The instrument was validated through content validity, with peer review by marketing experts. The findings allowed for optimizing the number of items and ensuring the theoretical coherence of the dimensions evaluated. This study provides original value by facilitating the identification of barriers and drivers in the adoption of AI in commercial strategies.

The Impact of a Human Immunodeficiency Virus prevention strategy for adolescents using social media

2025-05-28T15:18:52+00:00

The use of social media in the healthcare field has generated relevance for the dissemination of information on health prevention. This study evaluated the impact on the acceptance and awareness of the use of visual and audiovisual materials on HIV prevention, shared on different digital platforms. A quantitative approach, with a non-probabilistic sample, was used. The analysis was based on metrics from the social media platforms of YouTube, TikTok, and WhatsApp. The results show that TikTok generated greater audience reach but less viewer retention; YouTube obtained fewer views but greater retention; and the WhatsApp channel managed to obtain a total of 98 followers. It was concluded that the use of audiovisual strategies on social media has an impact on Internet users' acceptance of health prevention.

Using technology as a business tool in restaurants in Chilpancingo.

2025-05-28T15:17:34+00:00

Technology in business is a tool that generates business competitiveness. This study is applied to restaurants in the city of Chilpancingo, Guerrero, due to the lack of knowledge about the use of technological tools and their business impact.

The objective is to understand the use of technological tools in Chilpancingo restaurants from a management and marketing perspective. The INEGI (2024) reports that there are 182 restaurant-type food establishments; a convenience sample of 50 restaurants was selected. A multiple-choice questionnaire was designed using Google Forms for restaurant owners and entrepreneurs.

The findings indicate: low incidence and use of technological tools, lack of awareness of the impact they can generate, a limited culture of using technological tools, a gap in the types of current tools (for example, QR codes and Microsoft Office), and limited implementation of social media, among others.

The transition from fossil fuels to clean energy: A disruptive innovation?

2025-06-05T18:25:23+00:00

Humanity is in a controversy regarding the imperative need to replace the use of fossil fuels with renewable, clean and non-polluting energy. It is through an exhaustive review of the literature, which shows that governments, and various social, economic, and industrial sectors of the countries have invested in the research, development and application of renewable energy policies and projects such as: solar, wind, photovoltaic, hydraulic, maritime and geodetic. However, the consumption of petroleum products have a very strong presence in the lives of human beings, such as the generation of electrical energy, fuel production, industrial sector in general, chemical industry, textile, automotive sector and several more; this reality will prevail as long as there are proven global oil reserves. Thus, the results show that the energy transition will require five years to achieve technological changes in a period of time that will be a direct function of the advances and application of clean energy and inversely a function of the decline in oil reserves, far from the mirage that the said energy transition represents a disruptive technological change.

Identity Under Construction: The Role of Nicknames in Youth Marketing as a Basis for Public Policy Development

2025-06-11T16:03:30+00:00

Today's youth are in a continuous process of identity formation, where nicknames play a crucial role. This research analyzed how these nicknames, in addition to acting as social labels, are effective tools for brands seeking to connect with young audiences. By studying advertising campaigns and their impact on social media, it was evident that they reflect the essence of groups, their values, and aspirations, affecting brand perception and consumer behavior. Companies that understand this relationship can develop more authentic strategies that leverage the emotional connection generated, thereby increasing cultural relevance and fostering consumer identity, as well as serving as a basis for the generation of public policies. The study was conducted using a quantitative approach, administering questionnaires to 1,355 young people between the ages of 18 and 30, concluding that nicknames function as tools for inclusion and differentiation within groups.

The Gamification and artificial intelligence in teaching accounting to marketing students

2025-06-11T16:04:42+00:00

Gamification has emerged as an innovative and necessary educational strategy in various educational fields, including the teaching of marketing, Artificial Intelligences are here to stay, it is up to university teachers to use them in a planned way and under ethical rigor, This exploratory study analyzes how the implementation and continuity of playful elements in the teaching-learning process influences the motivation, commitment and academic performance of students. Through a systematic and critical review of the literature and a case study at a university, it has significant benefits, points out challenges, recommendations, engineering for PROMPT. It is concluded that gamification, when implemented in a strategic and reflective way, can enrich the teaching of accounting and marketing and prepare students to face the challenges of the environment, we are the teachers at the axis of change to permeate these gamification and AI activities in the academies of our universities.

Challenges in teaching advertising at Mexican universities in the contemporary context: experiences, internalization, skills, and technology.

2025-06-18T18:50:33+00:00

The teaching and learning processes in higher education linked to business areas are of paramount importance both at the university level and for future graduates, since the applicability of knowledge and experiential enrichment inside and outside the classroom provide professional solidity in their present and future careers. Teaching advertising is one of the most attractive areas with the greatest potential due to the demands of the global market among students and employers. Through scientific and social research, identifying successes and areas of opportunity in collaborative teaching and student work will allow, in the short term, for the comprehensive improvement of the curriculum, content, and academic experiences of the entire academic system, benefiting educational excellence and serving as a sounding board for national and international workforces.

ODS Mainstreaming the Sustainable Development Goals in the Business Administration Program at the Faculty of Accounting and Administration – UASLP.

2025-07-07T17:26:22+00:00

This article analyzes the relevance of incorporating the Sustainable Development Goals (SDGs) into university programs through a case study of the Bachelor's Degree in Administration at the Autonomous University of San Luis Potosí. Using a mixed methodology with a qualitative emphasis, a positive assessment of the SDGs was identified among faculty and students, although with little formal presence in the curriculum. A gradual integration strategy is proposed that articulates the redesign of key subjects, the use of Problem-Based Learning (PBL), and sustainability as a cross-cutting theme. The proposal seeks to strengthen critical, ethical, and contextualized training, contributing to continuous improvement and curricular relevance. The proposed model can be replicated in other higher education institutions interested in mainstreaming sustainability from a pedagogical approach that promotes meaningful learning and an institutional culture committed to the 2030 Agenda.