- Mariela Chango-Galarza
Associate Professor, Facultad de Contabilidad y Auditoría, Universidad Técnica Ambato, Ecuador.
mc.chango@uta.edu.ec https://orcid.org/0000-0001-7082-1603 - Mayra Bedoya-Jara
Associate Professor, Facultad de Contabilidad y Auditoría, Universidad Técnica Ambato, Ecuador.
mp.bedoya@uta.edu.ec https://orcid.org/0009-0004-6636-2159 - Anita Labre-Salazar
Associate Professor, Facultad de Contabilidad y Auditoría, Universidad Técnica Ambato, Ecuador.
anitallabre@uta.edu.ec https://orcid.org/0000-0002-5184-548X - Erika Quinotoa-Capuz
Associate Professor, Facultad de Contabilidad y Auditoría, Universidad Técnica Ambato, Ecuador.
equinatoa0383@uta.edu.ec https://orcid.org/0000-0002-1234-9475 - Abdul Rahman bin S Senathirajah
Associate Professor, Faculty of Business and Communication, INTI International University, Persiaran Perdana BBN Putra Nilai, 71800 Nilai, Negeri Sembilan, Malaysia; Faculty of Management, Shinawatra University, Samkhok, 12160, Thailand; Wekerle Business School, Budapest, 1083, Hungary.
arahman.senathirajah@newinti.edu.my https://orcid.org/0000-0002-8960-7057
Volume 11 - No: 1
Performance in Agricultural Enterprises: An IFRS-Aligned Approach to Sustainable Rural Systems
DOI: 10.28978/nesciences.261034
Keywords: IFRS, agricultural sector, Sustainable Growth, Income growth, Logit model, Rural development
Abstract
This research analyzes environmental accounting as a cross-cutting theme in business development within the agricultural sector, considering its alignment with IFRS and the SDGs. The variables included were: income growth (dependent variable), a credit proxy based on profits (explanatory variable), and provincial fixed effects as controls. The objective was to determine the relationship between financing and the sector's economic performance, as well as to demonstrate the importance of environmental accounting as a sustainability mechanism. The methodology was based on a quantitative, explanatory research with a longitudinal panel design (2020–2025) for the provinces of Chimborazo, Cotopaxi, and Tungurahua, using a Logit model with fixed effects. Among the main results, the odds ratio (OR) of approximately 23 showed that improvements in profits significantly increase the probability of income growth, highlighting the role of credit in agricultural productivity.