Cuadernos de Administración <p>The <em><strong>Cuadernos de Administración</strong></em> journal is the official publication by the Universidad del Valle's Management Sciences Faculty. It is edited and published every 4 months. The journal publishes original papers and review and discussion articles in the areas of management and organizations, accounting, economics and international trade, marketing, and public policy. Since 1976, the journal aims to promote research in such fields of study by publishing high quality papers and setting up a space of international visibility for authors.</p> <p> </p> <p> </p> Universidad del Valle en-US Cuadernos de Administración 0120-4645 Calculation of the Profitability of Residential Properties in Urban Projects Financed by Valorization. Case Study: Western Longitudinal Project, Medellín, Antioquia <p>This research article aims to estimate the profitability that can be generated through the development of urban projects in residential properties located within the study area or its influence. The distribution of Valorization Contribution, as outlined in the 2008 Agreement 058, will be analyzed through a case study of the Western Longitudinal project. The study area consists of 8 districts, comprising 85 neighborhoods/rural areas and 209,702 residential registrations. The research methodology involved a literature review, primary data collection, on-site visits, analysis of regulations, and the adoption of various methodologies for profitability calculation. The study presents the main results for calculating profitability in both percentage and monetary terms, including: 1) profitability from rentals; 2) profitability based on the sales value; and 3) Return On Investment (ROI). Additionally, territorial aspects are analyzed, and a qualitative, territorial, and contextual analysis is conducted, linking the profitability results with the evolving position of the city of Medellín over the past two decades in the international context. The social, cultural, economic, and urban transformation has made Medellín an attractive destination for tourism, business, and as a place offering a high quality of life and well-being to residents and visitors. This has significantly impacted the real estate market, establishing a relationship between financial corporations and property owners, supported by assets that can be traded in global financial markets. This dynamic is particularly evident in major cities with global significance. The article also includes a section dedicated to describing the methodology with the goal of democratizing access to such methodologies.</p> Guillermo León Moreno Soto Camila Andrea Bedoya González Copyright (c) 2023 Guillermo León Moreno Soto, Camila Andrea Bedoya González 2023-09-22 2023-09-22 39 76 e2612331 e2612331 10.25100/cdea.v39i76.12331 Systematic review: emotional brands from perspective based on advertising <p>As a strategic component of advertising, the following study provides valuable feedback based on emotional perceptions of brands. It entails determining whether there is a difference in the core emotions conveyed by soft drink, cosmetic, and technology brands. It was conducted using a systematic review and meta-analysis, as well as the NCSS 12 Data Windows software, the correlated proportions approach, and random sampling. It enabled the generation of Q Cochran’s results as well as a Forest Plot graph displaying the point estimates, intervals, and potential of the selected research. Following the review, it became evident that compared to the technology brand, which had heterogeneity, soft drink and cosmetic brands demonstrated great participation and homogeneity. The most significant feelings for an advertisement were happiness and sadness. As a result, emotional brands with advertising strategies enable consumers to form positive and emotional links such as satisfaction, affection, passion, pleasure, and happiness. With this advertising strategy, the brand has gained consumer awareness, dedication, and genuine loyalty.</p> Juan C. Castro Analuiza Victoria Micaela Pazmiño Chimbana Copyright (c) 2023 Cuadernos de Administración 2023-08-24 2023-08-24 39 76 e2012740 e2012740 10.25100/cdea.v39i76.12740 Psychometric Analysis of the Organizational Cynicism Scale in workers from Arequipa City, Peru <p>In this research there were analyzed the psychometric properties of the Organizational Cynicism Scale (Salessi &amp; Omar, 2014b) in a sample of 710 workers (58.59% male and 41.40% female) from Arequipa City, in Peru. It was an instrumental investigation which statistical processing was focused on the analysis of the internal structure by confirmatory factor analysis, and the calculation of reliability by Cronbach’s Alpha test and McDonald’s Omega test. The results corroborated the three factors structure with optimal goodness of fit index and reliability: Cynic Ideas (ω= .886, α= .883), Cynic behaviors (ω= .841, α= .841) and Cynic Emotions (ω= .907, α= .906). In consequence, we recommend the use of this instrument in the local organizational field.</p> Walter L. Arias Gallegos Diego Velásquez Ramos Andrea Galdos Jiménez Valeria G. Huertas Solis Katiuska Y. Salas Palomino Scarlet M. Olivares Villanueva Copyright (c) 2023 Cuadernos de Administración 2023-09-11 2023-09-11 39 76 e2112385 e2112385 10.25100/cdea.v39i76.12385 Social sciences in accounting. Epistemological approaches from complex thinking <p>This article provides a series of epistemological debates that highlight the need to reconsider, in a new paradigm, the ways of researching and educating in the area of accounting, perceiving it as a social, scientific, and academic discipline. Therefore, this paper aims to explain the incidence of social sciences in the theoretical and methodical structure of accounting, maintaining complex thinking as a transversal axis. In methodological terms, the research is qualitative, with a critical understanding horizon, due to its propensity to provide answers to the shortcomings of the positivist current in complex environments. Semi-structured surveys were conducted to academics of the accounting profession, to collect key elements from their experience as teachers and academics, as well as a documentary review on the topic of study. This allows us to evaluate the main supports of this trend from a critical perspective. As a result, it is necessary for the existence of possible theoretical contributions, which, from heterodoxy, can be an innovative and alternative element for the formation of the accounting professional in an integral way. Generating in the said professional, the ability to think in a complex key and in a holistic manner, to be able to face reality as an entity with interrelated elements.</p> Mario Alberto Rodelo Sehuanes Wilber Enrique Pérez Torres Copyright (c) 2023 Cuadernos de Administración 2023-09-14 2023-09-14 39 76 e2212452 e2212452 10.25100/cdea.v39i76.12452 Strengthening administrative knowledge through a serious game <p>Organizations are aware that knowledge is part of their competitive advantage. Continuous improvement of human resources within organizations is a policy of top management. Strengthening knowledge, reinforcing skills, and motivating employees fosters organizational ownership among both managers and subordinates. Workers aspire to specialize in a specific area to enhance their performance. Serious games are a modern tool that allows organizations to assist in training, reinforcing, and validating the knowledge they want to transfer to their employees. This article focuses on the design of a serious game based on previous knowledge from different organizational areas. Its purpose is to reinforce concepts and involve teamwork in choosing the best alternative to make decisions in various situations. This game was applied to a group of graduate students belonging to the Faculty of Mining at the National University of Colombia, and relevant conclusions are presented.</p> Miguel David Rojas López Yalid Adriana Jerez Jiménez Rubén Esneyder Morales Barbosa Copyright (c) 2023 Cuadernos de Administración 2023-09-15 2023-09-15 39 76 e2311219 e2311219 10.25100/cdea.v39i76.11219 Qualitative comparative analysis of success factors of rural property social management plans in Colombia in the formulation and implementation phases (2018-2021) <p>As a result of the signing of the Peace Agreement in 2016 and point one on Comprehensive Rural Reform, the Colombian government assumed the task of implementing a policy for the Social Use of Rural Property focused on extending to the rural population, legalization mechanisms in terms of access to land and formalization of rural property. Because of the development of this task, for the period 2018-2021, the authors present the main aspects of Qualitative Comparative Analysis (QCA) on the formulation and implementation of Rural Property Social Management Plans (POSPRs –Spanish acronym) as public policy instruments, in the framework of nine agreements concluded between the National Land Agency and its partners. The main objective is to find conditioning factors for successfully formulating and implementing the POSPR methodological route. To this end, the authors systematically identify and analyze variables present in the relationship between goals and results of an action plan and organize them as configurations of a plausibly causal nature. The study discusses concepts of rural development public policy. Among the empirical results, methodological development and participation of the community, together with access to operational inputs in the face of a favorable territorial context, are elements shaping the success of the POSPRs during 2018-2021. By using relatively novel analysis techniques and presenting details of their process, the study contributes to their dissemination in public administration research.</p> Ana Catalina Rodríguez Moreno Alejandro Hernández Luis Francisco Martínez Cortés Copyright (c) 2023 Cuadernos de Administración 2023-09-15 2023-09-15 39 76 e2412716 e2412716 10.25100/cdea.v39i76.12716 Bitcoin, to godsend for criminals? <p>Bitcoin is the most emblematic example of the benefits brought about by technological innovation in the financial field; its acceptance and popularity are due to the capitalization it has achieved throughout its history. However, there are those who associate Bitcoin with criminal activities that trigger theft. Based on the above, the objective of this study was to analyze the cryptography of the virtual currency Bitcoin to determine the risk of computer vulnerability in the investment. The research approach is qualitative, the longitudinal analytical method was used with a non-experimental design whose scope is exploratory and descriptive. For the purposes of data collection, use was made of: semi-structured interviews and documentary review; obtaining that to computerize the network, it is required that 51% of the entire block chain be rewritten, an impossible scenario thanks to the fact that the cryptography based on Blockchain technology makes transactions with Bitcoin computationally irreversible. Finally, it is proven that intimidation, fraud and scams are causes of rejection towards Bitcoin, but the risk of being a victim of this type of criminal activity in investment can be minimized through education.</p> Carla Lorena Armella Garzon Ana María Retamozo Gareca Rodrigo Cardozo Romero Copyright (c) 2023 Cuadernos de Administración 2023-09-18 2023-09-18 39 76 e4012375 e4012375 10.25100/cdea.v39i76.12375