The journal Boletín de Coyuntura is a quarterly publication of the Tungurahua Economic and Social Observatory - OBEST of the Technical University of Ambato - UTA (Ambato-Ecuador) (january-march, april-june, july-september and october-december), with e-ISSN code 2600-5727 / p-ISSN 2528-7931, registered in Academia.edu, BASE, Crossref (DOI), Dialnet, DOAJ, Google Scholar, LatinREV, MIAR, REDIB, RERCIE, RRAAE and the Latindex Directory and Catalog 2.0. Its objective is to contribute to scientific knowledge through the dissemination of original and unpublished scientific research, review and reflection articles, in Spanish and English, focused on: economics, finance, administration and accounting. The journal is aimed at professionals and researchers working in these fields of knowledge.