Academic studies examine fiscal planning and digital transformation

Academic research from Peru and Ecuador explores the impact of strategic management on business operations. In Peru, a study conducted at the Universidad Nacional Daniel Alcides Carrión examined the relationship between fiscal planning and the timely submission of monthly tax obligations among commercial companies in the Yanacancha district of Pasco. The research, involving 62 active taxpayers registered with SUNAT, found a very high positive correlation between effective fiscal planning and the punctuality of tax filings.

In Ecuador, research from the Universidad del Azuay addressed the gap between data availability and its effective use in corporate decision-making. Through various applied projects involving big data, business intelligence, and digital transformation, the study concluded that integrated data management reduces uncertainty and strengthens strategic, operational, and financial decisions when aligned with business objectives and organizational adoption.