Conference Agenda

This study analyzes the integration of internal control and auditing as strategic pillars for strengthening the management of technological innovation projects in Ecuador, focusing on the implementation of digital accounting systems. Despite the accelerated adoption of ERP systems driven by the 2022-2025 Digital Transformation Agenda, a critical gap exists between technical innovation and control mechanisms, increasing vulnerability to fraud and operational errors. The analysis, based on a sample of 138 professionals, reveals that 48.6% lack a formal risk assessment (combining informal assessments of 28.3% with a complete absence of assessments of 20.3%), reducing the process to a purely technical change. A key finding is the weakness of the human factor: 65.2% of staff received less than five days of training, leading to a low perception of self-efficacy and neutralizing the potential of the technological tools. This lack of coordination means that, even though 83.3% of organizations have digital controls in place, audit findings and regulatory issues persist with oversight bodies due to users' lack of technical knowledge. In conclusion, the success of accounting digitization depends not only on the software itself, but also on a comprehensive management model that applies the COSO and COBIT frameworks, prioritizing specialized training and preventive auditing to ensure financial integrity and organizational transparency.

Traditional mass consumer goods retail has faced a series of challenges in recent years. Technological inclusion has forced businesses to become more resilient and adopt new practices to compete in their markets. Therefore, this research aims to evaluate the effect of Industry 4.0 on the performance of nanostores in Honduras. To address this objective, a structured survey was administered, and linear and multiple regression models, as well as correlation tests, were developed using a sample of 668 units. The results show that Industry 4.0 improves the efficiency and operational and financial performance of nanostores; however, its implementation depends on the availability of financial resources, the store’s structure, and the digital literacy level of its owners. From a practical perspective, the findings indicate that policymakers, financial institutions, and support organizations should implement targeted financing mechanisms and capacity-building programs to accelerate Industry 4.0 adoption. The study’s originality lies in delivering rare quantitative evidence on digital transformation within Honduran nanostores—an underexplored and highly vulnerable retail context. By generating empirical insights from an emerging economy, this research contributes to the literature on inclusive technological innovation while offering actionable guidance for modernizing micro-retail ecosystems and informing evidence-based public policy. Furthermore, the results highlight the social and economic implications of fostering equitable development and community resilience through digital inclusion. This study opens avenues for future research to validate these findings through longitudinal designs and comparative international analysis.

Nanostores constitute one of the most prevalent traditional retail formats in emerging economies, serving not only as commercial units but also as key social and economic actors within local communities. Despite their relevance, empirical evidence on how consumers perceive the products and services offered by nanostores remains limited. This lack of consumer-focused research constrains the understanding of the factors that sustain consumer loyalty and competitiveness in informal retail environments increasingly challenged by modern retail formats. To address this gap, this study examines the determinants of consumer perception toward nanostores in Honduras. A quantitative, descriptive, and cross-sectional research design was employed. Data were collected through structured surveys administered to a probabilistic sample of 468 nanostores. The analysis focused on five key dimensions. Descriptive statistics, Spearman correlation analysis, and simple linear regression were applied to evaluate the relationships between these dimensions and overall consumer perception. The results shows that consumer perception of nanostores is moderate and primarily driven by adaptability and perceived product quality, followed by the availability of services. In contrast, diversification of the offer and innovation exhibit a weaker influence on perception. This, indicate that consumer evaluations are shaped more by relational and contextual factors than by technological adoption or operational innovation. The study contributes by highlighting the central role of relational dynamics in consumer perception within informal and traditional retail formats. The results underscore the need for gradual service diversification, basic digitalization, and managerial strengthening to enhance competitiveness without eroding the relational foundations

Abstract— This study analyzes the levels of digital transformation (DT) and technological adaptability (TA) of nanostores in Honduras and examines the relationship between both constructs. A quantitative, non-experimental, cross-sectional, correlational design was applied using a structured questionnaire administered to 486 retail establishments. The analysis covered dimensions related to the use of digital technologies, payment methods, inventory management, customer and supplier management, and responses to competitive and technological changes. Results indicate low levels of digital transformation, mainly concentrated on the basic use of social networks and messaging applications, and moderate levels of technological adaptability. Spearman’s correlation reveals a positive and statistically significant association between DT and TA (ρ = 0.465, p < 0.001), suggesting that higher adaptability is associated with greater digital transformation. Limited digital skills and structural constraints hinder effective technology use in these small businesses. The findings provide empirical evidence to inform digital inclusion strategies, training programs, and public policies aimed at strengthening micro-retail in emerging economies.

The transition from traditional commerce to the Marketing 5.0 paradigm represents one of the greatest strategic challenges for nanostores in emerging economies. Therefore, this research evaluates the level of digital transformation among nanostores in Honduras and examines its direct and indirect effects on performance, while considering the mediating roles of adaptability, customer-centricity, and innovation orientation. A quantitative, cross-sectional, and correlational approach was used, applying a structured survey to a probabilistic sample of 486 nanostores. Three statistical models were used for hypothesis testing: simple linear regression, multiple hierarchical regression, and mediation models. The results show that digital transformation has a positive and significant impact on performance, explaining up to 29.9% of its variance when integrated with the nanostores capabilities. Customer-centricity emerges as the strongest mediator in the relationship between digital transformation and performance, followed by adaptability. In contrast, innovation orientation shows a weak mediating effect. The findings suggest that digitization alone does not guarantee improved performance; rather, its effectiveness depends on its strategic alignment with the customer, as well as economic, structural, contextual, and educational factors. The study contributes to the literature on Marketing 5.0 in informal micro-retail contexts and proposes a phased model of digital inclusion to reduce structural gaps in emerging economies

This study investigates how communication capability, perceived AI competitive advantage, and digital store presence shape adaptive performance in nanostores across seven emerging markets (N = 1,412). Using Hayes' PROCESS Model 14 with 10,000-replication bootstrapping, we examine mediating roles and the moderating role of market dynamism. Results show communication capability has a significant direct effect on adaptive performance (b = 0.190, p < .001). However, indirect effects through perceived AI competitive advantage (0.002, 95% CI [−0.002, 0.008]) and digital store presence (0.001, 95% CI [−0.002, 0.005]) are non-significant, as is the serial pathway. Market dynamism does not moderate these relationships. The model explains 5.1% of variance in adaptive performance, with dominance analysis revealing that communication capability accounts for over 60% of this explainable variance—indicating that while communication capability matters directly, the hypothesized technological mediation mechanisms do not operate in this context. Findings highlight communication as a foundational capability, challenging assumptions about AI and digital presence as automatic transmission mechanisms in informal micro-retail.