Strategy

With the publication of this 2025 volume, the journal ESTRATEGIA not only concludes a successful editorial modernization process but also positions itself at the forefront of digital and social transformation. This edition is a faithful reflection of “Accounting and Administration 5.0,” where the efficiency of algorithms and the coldness of data meet the warmth of social responsibility and the depth of phenomenological thought.

The future has ceased to be a promise and has become a working tool. This is demonstrated by the systematic review on financial forecasting using Artificial Neural Networks, an article that leads this issue and highlights how artificial intelligence is redefining the analytical capacity of accounting professionals. This technical evolution is complemented by the analysis of the globalization of accounting and legal trends, reminding us that we operate within a dynamic regulatory environment that requires constant updating in line with international standards.

However, technological development lacks real impact if it does not translate into growth for our territory. For this reason, we highlight the study on franchising as a business development strategy in Montería, a research project that sheds light on how to stimulate the local economy through proven business models. Added to this is a critical analysis of corporate social responsibility in accounting consulting firms in the department of Córdoba, reminding us that regional advisors are key actors in building a solid and transparent business ethics framework.

Finally, this edition invites us to look back at the very essence of our discipline. Through articles exploring research approaches in accounting and a phenomenological analysis of labor social responsibility in accounting education (LSRAE), we reaffirm academia's role in training professionals who not only master technical knowledge but also understand its human and social impact.

From the Faculty of Economic, Administrative, and Accounting Sciences at Universidad del Sinú, we close this cycle of publications with the satisfaction of having accomplished a mission and our eyes set on the new challenges that science may bring. We invite our readers to immerse themselves in these pages, which ultimately serve as a map for navigating the complexities of the contemporary world.

View the articles from the volume