Between Numbers and Society: Theoretical and Technical Reflections

The book "Between Numbers and Society: Theoretical and Technical Reflections" immerses us in a fascinating world where numbers and society intersect in a complex and exciting manner. In this work, the authors have gathered a collection of chapters that address a wide range of crucial topics in areas such as business management, economics, accounting, education, and finance, all examined through the prism of their interaction with the surrounding society.

This work stands as a valuable resource for students, academics, professionals, and anyone interested in understanding how numbers and data influence our lives and the business world. Within the pages of this book, readers will find a rigorous and enriching analysis of topics ranging from succession in family businesses to corporate governance, including the challenges of cryptocurrency adoption and social and solidarity economy.

"Between Numbers and Society" transcends the boundaries of conventional academic disciplines and shows us how financial and economic concepts are intrinsically linked to social, cultural, and ethical issues. The authors of these chapters not only provide us with valuable theoretical reflections but also share technical and practical knowledge applicable in business decision-making and addressing contemporary challenges.

Each chapter becomes a window into a world of possibilities, an exploration of the meeting points between mathematics and statistics with economic and social reality. Whether analyzing the importance of transparency in financial decisions, investigating the fiscal impact on small and medium-sized enterprises, or considering financial literacy among students, this book offers an enriching and insightful perspective.

In Chapter 1, the complexities faced by family businesses during the succession process are exposed through the perspective of a case study, breaking down the administrative and organizational implications that arise in this process.

Chapters 3, 4, and 5 delve into financial topics. Chapter 3 explores the importance of adequate inventory control in business financial decision-making, while Chapter 4 delves into the effects of mobile payments and the use of digital wallets on finances, both at a personal and business level. Chapter 5 closes this block, reflecting on the evolution of financial literacy among Public Accounting students over six years.

Chapter 7 offers an interesting analysis of how the COVID-19 pandemic has affected students about to graduate at the undergraduate level and the implications of this challenging period.

Chapter 8 addresses a cutting-edge topic in current finance: the use of cryptocurrencies. Although their use has been increasing in recent years, there is still much to analyze and understand about them. This chapter presents an initial view of the case of Colombia.

Chapters 9 and 10 focus on micro, small, and medium-sized enterprises. Chapter 9 analyzes the fiscal challenges these economic units face after the COVID-19 pandemic, while Chapter 10 examines solidarity economy enterprises as an alternative form of social entrepreneurship that promotes financial and environmental sustainability.

Thus, "Between Numbers and Society" invites us to recognize that financial management, economics, and numbers are not abstract concepts isolated from society but essential tools for understanding and improving our interaction with the world around us. This book calls us to reflect, debate, and act, with the certainty that its content will enrich all adventurers who delve into its reading.