In Volume 5, Issue 12 (2026) of Decisión Gerencial, research is presented on participative leadership and organizational management, innovation and business development, technological adoption, social sustainability, internal control in the public sector, financial inclusion, and accounting transformation. The studies address topics such as organizational resilience in post-pandemic contexts, investment in Research and Development (R&D), ERP system implementation, triple-impact practices in Ecuadorian companies, efficient public management, the contribution of cooperatives to economic development, and the effect of International Financial Reporting Standards (IFRS) on access to financing. Collectively, these contributions highlight the importance of innovation, sustainability, transparency, and institutional strengthening in enhancing competitiveness and promoting economic development.