This study analyzes the implementation of sustainable practices in five households over a five-month period, focusing on three axes: waste separation, use of reusable bags, and responsible consumption. Baseline and final surveys were administered, monthly follow-ups were conducted, and an economic exercise compared the cost of “non-responsible” purchasing options versus more sustainable alternatives. Results show that four out of five families reduced their use of single-use plastic bags to near zero, decreased weekly household waste, and increased waste separation. In addition, all families recorded economic savings associated with responsible consumption: the September analysis indicates an average saving of approximately 28–30% in the categories assessed. This suggests that consumption choices aligned with SDG 12 involve not only a lower environmental impact, but also household economic efficiency. Finally, we propose that accounting can function as a pedagogical tool: quantifying waste avoided and money saved supports informed household decision-making and links day-to-day behavior with environmental and financial consequences.

In an increasingly competitive context, SMEs in the oil & gas sector require analytical tools that integrate data and inform decisions; this study aimed to design and implement a KPI dashboard in Power BI to manage the procurement process of a Neuquén-based SME. A quantitative approach with qualitative support was applied: integration of 100% of historical data from the Finnegans GO ERP, stage-by-stage time modeling, interactive visualizations, and triangulation with interviews and a survey of internal clients. Based on 556 records, the average cycle time was 24.21 days and the main bottleneck was located between the signing of the Purchase Order (Nota de Pedido, NP) and the linking of the invoice (13.62 days), in a scenario of low request anticipation (53% with 0–3 days). We conclude that the dashboard provides actionable information to standardize approvals and reminders, establish minimum anticipation policies, manage suppliers by performance, and implement alerts and SLAs. Limitations include the single-case design and potential heterogeneity in ERP data-entry quality. Future lines include pre–post intervention evaluation, predictive analytics, and process mining.

This action research study focused on contributing to Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth. The objective was to advise three local entrepreneurs in the city of Neuquén on creating and optimizing their online sales channels (e.g., through social media, e-commerce, or marketplaces) for three months, with the goal of increasing their sales by 15% through the implementation of digital marketing strategies, improved user experience, and optimized sales processes. The identified problem was the entrepreneurs' low profitability, caused by a lack of guidance and limited knowledge of digital marketing tools. A mixed-methods approach was used, combining qualitative analysis (surveys and interviews) for diagnosis with quantitative measurement of sales records for evaluation. The final results showed a 66% achievement of the SMART objective, with two of the three ventures exceeding their growth target: Santorini Lingerie (+22.16%) and Rapiperro (+15.38%). The third venture, Tejidos Noem, experienced a slight decline (-1.52%). The findings confirm that digital marketing strategies and user experience optimization are key factors for local economic growth. The partial failure underscores the need for digital consulting to be accompanied by a robust internal operational structure and a product strategy adapted to seasonality.

The present study analyzes the impact of didactic innovation on improving student participation within teaching processes. Starting from the theoretical framework of contemporary authors in pedagogy and educational technology, active strategies—such as the use of digital tools and playful dynamics—were implemented in a payroll calculation course taught at the popular library “Eliel Aragón” in the city of Neuquén. The research, utilizing a qualitative approach and an observation and intervention design, sought to increase student participation by at least 75%. The results demonstrated an increase from 40% to 80% in the active intervention of students following teacher training oriented toward the use of innovative methodologies. It was evidenced that student-centered learning, mediated by technology and play, favors motivation, comprehension, and critical thinking. While the findings confirm the relevance of pedagogical innovation for raising educational quality, limitations derived from the small sample size and the specific context of the study are recognized. It is recommended that future research be expanded to different educational areas and levels, in order to validate the sustainability and generalization of these results.

Food waste in the home represents an environmental and economic issue, directly linked to inefficient resource use and the emission of polluting gases. This study aimed to analyze how domestic consumption practices impact food waste and to evaluate the effectiveness of management and accounting tools as educational mechanisms for its reduction. A domestic management guide was applied in a selected household, focused on improving food planning, control, and utilization. The results showed a significant reduction in both the volume and value of waste. Economic incentives proved to be more effective than environmental or social ones in modifying behavior. A widespread lack of knowledge regarding expiration dates was also evident, and distortions were identified that stemmed from external factors such as home production and personal preferences. A negative feedback cycle was found, in which poor planning leads to excessive purchases and disorganization, ultimately resulting in involuntary discarding—an outcome that becomes entrenched in the absence of educational intervention. It is concluded that consumer education, combined with accounting and management tools, constitutes a promising pathway to reduce food waste, although it is necessary to expand the sample and strengthen the methodological design to validate the findings.

Environmental pollution derived from disposable materials represents one of the most pressing challenges for sustainable development. Within university environments, the frequent use of disposable cups contributes significantly to daily waste generation, highlighting the importance of promoting responsible consumption behaviors aligned with Sustainable Development Goal 12 (Responsible Consumption and Production). This study aims to assess the impact of an environmental awareness campaign on the level of knowledge and consumption habits of the community at the Faculty of Economics and Administration (FAEA), Universidad Nacional del Comahue, regarding the use of disposable coffee cups. A quantitative pretest–posttest design was employed, using two structured online surveys administered before and after the awareness campaign. The first survey was conducted in May to measure the initial level of environmental awareness, while the second was carried out in October, following a month-long campaign in September that included informational materials and digital communication. The findings reveal a significant increase in environmental awareness: the proportion of participants who fully understood the impact of disposable cups rose from 3.1% to 74.2%. Likewise, daily use decreased from 18.8% to 12.9%, and the proportion of respondents who never used disposable cups increased from 40.6% to 48.4%. Moreover, 86.7% of participants agreed that the university community should actively promote the use of reusable cups, reflecting a growing sense of environmental responsibility. The results confirm that educational interventions can effectively foster behavioral change and environmental commitment within university communities. This project directly contributes to SDG 12 by promoting sustainable practices, reducing disposable waste, and reinforcing the university’s role as an agent of cultural transformation toward sustainability.

The project aims to promote institutional transparency and accountability through the analysis and dissemination of the 2025 public budget of the Province of Neuquén. It seeks to strengthen citizens’ access to fiscal information by using official data from the Ministry of Economy, Production and Industry. The proposal is based on the findings of Chen and Neshkova (2019), who demonstrated that budgetary transparency reduces perceived levels of corruption, and on the contributions of De Renzio and Wehner (2017) and Abbasov (2025), who argue that fiscal openness and the availability of verifiable information increase public trust and improve governance quality. The methodological approach is grounded in the interpretation and systematization of the main budgetary variables—revenues, transfers, and expenditures—with the purpose of facilitating citizens’ understanding and oversight of the use of public resources. The results of the project show a sustained increase in access to budgetary information and support the hypothesis that effective transparency—understood as the clarity, accessibility, and timeliness of fiscal data—contributes to institutional strengthening and greater informed participation of society.

This article addresses the importance of promoting ecological consciousness within the Faculty of Economics and Administration (FAEA) of the National University of Comahue, within the framework of Sustainable Development Goal No. 12: Responsible consumption and production. The main objective was to analyze the impact of an institutional intervention based on the installation of informational posters and awareness campaigns regarding student environmental behavior. A mixed approach was applied, using quantitative and qualitative techniques, and a non-experimental, cross-sectional, and descriptive design. The sample, defined by convenience, included 60 students who responded to digital surveys before and after the campaign. The intervention consisted of posters placed in common areas and publications on an Instagram account. The results showed significant improvements in three dimensions: greater understanding of the concept of responsible consumption, critical evaluation of the impact of plastics, and an increase in sustainable practices such as recycling. The qualitative analysis revealed that visual stimuli generated reflection among students. The discussion links these findings with previous studies on nudges and institutional campaigns, highlighting the effectiveness of simple and accessible strategies. It is concluded that brief and participatory interventions can generate significant changes in university environmental consciousness and strengthen institutional social responsibility.

The following report describes the project carried out by the group “Lost in Translation,” which addressed the issue of difficulties in youth labor insertion, aligned with Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth. The main cause identified is the lack of essential tools, such as interview preparation and the preparation of an adequate curriculum vitae (CV), due to the prioritization of formal academic education over practical workplace skills in the educational system. The objective was to implement a formative and interactive talk aimed at high school students who were close to graduating, focusing on CVs, demanded soft skills, and frequent situations in job interviews. The methodology consisted of a quantitative descriptive study applied to sixth-year students in a technical orientation (18–19 years old) from Epet No. 18, using surveys before and after the intervention. The results confirmed the need for the intervention, given that 55.6% of participants had no work experience, and 92.6% had never had an interview. Significant knowledge gaps were detected, as 51.7% reported having "very little information" on how to put together a basic CV before the talk, and 75.9% did not know about employment platforms in the area, apart from LinkedIn. Following the intervention, a high positive impact on perceived preparedness was recorded: 96.6% stated they had obtained sufficient tools to feel more confident when seeking employment, and 100% analyzed general guidelines regarding a job interview. The level of interest was notably high, with 93.1% of those surveyed rating the talk with 8, 9, or 10 points. The conclusion establishes that the talk was an effective catalyst for confidence and knowledge in the short term [Revised Conclusion]. To consolidate the long-term impact, the creation and delivery of a digital guide (PDF) with CV templates and frequently asked questions is recommended, facilitating autonomous learning and reinforcing the quality of the intervention.

This study analyzes the economic and financial viability (feasibility) of investing in distributed generation through photovoltaic solar energy (PV) in the commercial (SME and MSE) and residential sectors of the Alto Valle region of Argentina. The objective is to address the low adoption of renewable energy sources, which is attributed to the lack of appropriate evaluation tools and communication strategies that demonstrate their feasibility. A mixed-design methodology was applied, combining economic-financial analysis with surveys on community perception.

The primary obstacle identified was the high initial cost of the equipment. Furthermore, 78.8% of respondents were unaware of financing models such as solar leasing or specific credits. The dominant concern was exchange rate variability (66.7%), surpassing the local interest rate, because system components are priced in US dollars. Despite these barriers, financial indicators, such as Net Present Value (NPV) and Internal Rate of Return (IRR), confirmed the project's viability. Even before the training, 63.6% already considered it viable. The study concludes that it is crucial to strengthen the diffusion of financial and regulatory knowledge (such as Law N° 27.424). Training activities improved the perception of viability and increased the intention to adopt photovoltaic technology.

The study analyzes the impact of an educational intervention on the platform economy in 3rd-year EPET N°14 students. The research, with a descriptive-quantitative approach, used pre- and post-intervention surveys (N=20 and N=15) to evaluate the change in knowledge about labor rights, the monotributo (simplified tax regime), and the risks of working on digital platforms. Pre-test results showed high confusion: only 45% recognized basic labor rights, and 90% felt unprepared to understand a contract. After the workshop, knowledge improved significantly: 93.3% correctly identified the transfer of responsibility from the app to the worker and understood that the delivery person assumes their own expenses in case of accidents. Furthermore, self-perception of preparedness exceeded 93%.

The intervention was highly effective, allowing young people to question the "flexibility" discourse of the platform economy and recognize the precarity and externalization of risks it implies.

This research addresses the importance of promoting youth entrepreneurship from early stages through training in digital tools applied to the development of productive projects. The study is linked to Sustainable Development Goal No. 9 (Industry, Innovation and Infrastructure), highlighting the role of digital education as a foundation for creating innovative and resilient future entrepreneurs.

Using a mixed-method approach, practical workshops were implemented on Excel, Google Workspace, Canva, and basic e-commerce platforms, aimed at high school students in the city of Neuquén. Preliminary results show a strong interest among young participants in applying these tools to simulate entrepreneurial projects and to develop key digital skills for their future professional growth.

This article aims to analyze the factors influencing employee turnover in small and medium-sized enterprises (SMEs) in the city of Neuquén and to assess the impact of flexible work strategies on talent retention. The study is grounded in the Conservation of Resources and Self-Determination theories, which posit that the availability of psychological and organizational resources directly affects employees' willingness to remain in their jobs. Using a mixed-methods design combining surveys and participant observation, the perceptions of 35 employees from three local SMEs were explored. The findings indicate that flexibility practices and empathetic leadership foster work-life balance and strengthen organizational commitment. This study contributes to the literature on human resource management in SMEs and offers practical guidelines for promoting sustainable work environments in local contexts. Furthermore, it confirms that even simple interventions, such as flexible arrival times or active breaks, can have significant effects on employees' intention to stay, reinforcing the value of symbolic and accessible strategies.

This report seeks to illustrate the importance of financial education, saving, and marketing for people who intend to start a business or are already doing so. A course on financial education and marketing was held for 20 people (completed by 15, which shows us that most people were interested and acquired the concepts presented). It is a course for beginners in topics related to entrepreneurship. Participants were provided with three modules and the respective mandatory and evaluative surveys to measure the scope of the knowledge acquired. The objective was to disseminate practical knowledge about the creation of a microenterprise and to provide tools to help with this purpose. At the beginning of the survey, participants had an average level of financial knowledge, and after completing the course, most participants agreed that it would be significantly useful in their daily lives thanks to the knowledge and tools they acquired.

Artificial Intelligence (AI), including machine learning and Robotic Process Automation (RPA), is transforming the accounting industry by automating routine tasks. This study aimed to demonstrate that the strategic implementation of OCR and RPA achieves superior efficiency in addressing a key labor constraint: manual invoice processing. A quantitative, applied, and experimental approach was used, comparing manual processing with an automated solution and supplemented by a survey of accounting professionals. The empirical results demonstrated significant improvements in operational efficiency and time optimization. This approach validates the Theory of Constraints (TOC), demonstrating that eliminating bottlenecks generates disproportionate gains, which is crucial to overcoming the productivity paradox. Time savings were highlighted as the main benefit expected by 100% of respondents. The limitations of the study (small sample size and use of freemium features) highlight the “Jagged Frontier,” where partial implementations may require significant human intervention. AI is driving the redefinition of the accountant's role toward strategic functions, making it imperative to address essential skill gaps in the ethical use of AI and integration with existing systems.

Organic waste management has become a global challenge in light of population growth, urbanization, and the need to move toward circular economy models. Approximately 50% of the waste generated worldwide consists of organic matter. In this context, composting emerges as a sustainable alternative that allows waste recovery, reduces dependence on chemical fertilizers, and generates environmental, social, and economic benefits. Based on this, we set out to promote the implementation of a composting system at the Faculty of Economics and Administration located in the city of Neuquén (FAEA), considering this practice feasible due to the amount of organic waste produced. In addition, we observed a strong willingness from the university community, as shown in the results section. Furthermore, we intend for this work to serve as a foundation for future research and the implementation of similar practices in academic settings.

This research addresses the issue of single-use plastic consumption within the university environment and proposes an integrated model that combines economic, institutional, and behavioral approaches to reduce it. The study adopts a quantitative approach based on surveys administered to students, faculty, and administrative staff at the National University of Comahue, particularly within the Faculty of Economics and Administration. Its aim is to identify consumption habits, levels of environmental awareness, and willingness to change.

The results reveal a high level of concern about the environmental impact of plastics and a positive attitude toward adopting sustainable practices, although structural barriers—such as the lack of adequate infrastructure and the persistence of ingrained habits—remain. It is concluded that effectively reducing single-use plastics requires coordination among environmental education, institutional policies, and material resources that facilitate everyday sustainable actions.

This research contributes to the development of strategies applicable in university contexts seeking to advance toward an environmentally responsible culture and more sustainable resource management.

In the present study, we evaluate the impact of an educational intervention on Universal Basic Income (UBI) in two study groups in Argentina. An interview design was used with a treatment group that received training and a control group, both evaluated after the intervention using structured surveys administered to a total of 28 participants. The results demonstrate that the training significantly increased the understanding of UBI, with an improvement in the identification of its essential characteristic: unconditionality. The trained group also showed a more critical and realistic view of the fiscal challenges, an aspect that is the main concern of the respondents. Although a slight inclination towards favorable positions was observed, doubts persist about its fiscal viability and its labor effects. The work concludes that economic education is a relevant tool to foster an informed public debate on innovative redistributive policies in the Argentine context.

Sustainability has become a central concern in light of the environmental, social, and economic challenges that threaten global well-being. However, its frequent use often lacks scientific precision. Morelli (2011) defines it as the condition in which human needs are met without compromising the regenerative capacity of ecosystems, emphasizing the interdependence between environmental, social, and economic systems. In higher education, universities can serve as “living laboratories” to promote sustainability and contribute to the Sustainable Development Goals (Purcell et al., 2019). Based on this premise, we conducted a quantitative study among users of the common spaces at the National University of Comahue to learn about their perspectives before and after implementing awareness interventions on the use of these spaces and to determine whether their conditions impact productivity. The results show that, after the changes were made and awareness was raised about their use, users tend to remember to care for them and therefore feel more comfortable, which in turn increases their productivity.

Financial literacy is vital for the academic and personal development of university students, as it directly influences their ability to manage their resources and maintain their economic stability. At the Faculty of Economics and Administration (FaEA), many students struggle to obtain reliable financial information and lack adequate knowledge in this area. The objective of this study is to provide a financial education workshop for FaEA students. This workshop will include materials tailored to their needs so they can learn to better manage their finances. A mixed-methods approach was used, combining qualitative and quantitative methods. Two surveys were conducted: one before a virtual workshop to assess students' interest and prior knowledge, and another afterward to evaluate their perception of the workshop and its usefulness. Qualitative data were analyzed using content analysis, and quantitative data using statistical methods. The results showed that prior to the workshop, students lacked a high level of financial literacy, but afterward, they were provided with tools to make wiser financial decisions. The study revealed significant interest among FaEA students in improving their financial knowledge, as they are not well-prepared to make financially informed decisions. The workshop was well-received, highlighting the importance of personal finance in the lives of individuals, particularly students.