Visionario Digital is a peer-reviewed scientific magazine that allows the dissemination of research in the areas of Social Sciences and Behavior, Commercial Education and Administration, Derecho, Periodism and Information , it is published in digital format quarterly.

Visionario Digital is a peer-reviewed scientific magazine that allows the dissemination of research in the areas of Social Sciences and Behavior, Commercial Education and Administration, Derecho, Periodism and Information , it is published in digital format quarterly.

  • Editor in Chief: Mrs. Tatiana Carrasco Ruano.
  • ISSN (online) : 2602-8506
  • Frequency: Quarterly
  • SJIF Journal impact value: [ SJIF 2022 = 5,792 ]
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Open Access

Visionario Digital is a firm in favor of open access (OA). All research articles published in Visionario Digital are fully open access.

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Peer review process: committed to the service of the scientific community. Visionario Digital uses a blind peer review process

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The magazine is indexed and summarized in Latindex Catálogo 2.0, Latinrev, Google Scholar. Periodic publications.

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Visionario Digital accepts original research articles and does not charge a publication fee.

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Vol. 10 No. 2 (2026): Indagación Científica

Published: 2026-04-13

The role of transformational leadership in audit teams: a key factor in the effective implementation of ISQM 1

Introduction: this paper analyzes the role of transformational leadership in audit teams as a determining factor for compliance with the International Quality Management Standard 1 (ISQM 1), issued by the International Auditing and Assurance Standards Board and in force since December 2022. The standard requires audit firms to design and implement a quality management system based on risk assessment, structured in eight interrelated components, among which the governance and leadership component occupies a principal place. Objectives: to analyze the role of transformational leadership as a key factor for the design, implementation and effective operation of the quality management system required by the standard, as well as to identify how the four dimensions of transformational leadership contribute to strengthening the culture of quality, professional skepticism and the auditor's commitment to the firm.  Methodology: the use of dependent and independent variables is essential to understand how transformational leadership impacts ISQM 1 compliance in audit firms. The research was developed through a mixed design of a sequential explanatory type, combining a quantitative phase and a qualitative phase. Results: the results obtained reveal a significant and positive link between the dimensions of transformational leadership and the auditor's performance variables. The highest correlation was observed with the technical quality of the assignment, followed by organizational commitment and professional skepticism. Multiple regression models confirmed that intellectual stimulation is the strongest predictor of professional skepticism, while individualized consideration explains to a greater extent the auditor's intention to stay. Conclusions: Through the analysis, it was evident that idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration have a direct impact on the technical quality of the engagement, professional skepticism, and auditor commitment, which in turn strengthens the firm's ability to sustain a robust quality management system. However, it is essential to continuously question and evaluate the leadership practices implemented, as they must adapt to the changing dynamics of the regulatory and technological environment of assurance. This link between transformational leadership and regulatory compliance underscores the importance of investing in leadership capability development as a strategic asset that delivers sustainable competitive advantages to audit firms. General area of study: Audit and Assurance. Specific area of study: Quality Management in Audit Firms (ISQM 1). Item Type: Original.

Willam Marcelo Moreno Cazar, María Cristina Araque Salazar, Roberto Xavier Manciati Alarcón

6-24

Historicity, identity and production of meaning: the possibilities of social change

Introduction: this work, based on a literature review, will explore the analytical contributions of both the North American and European paradigms. The first section will present the debates and scope of theories situated around the notion of “frameworks of collective action.” The works of Gamson, Snow, and Benford will be considered. The second section will specify and discuss how this topic has been discussed and evaluated from the European paradigm. Including the contributions of Melucci and Touraine, the notions of identity and historicity will be addressed as conceptual frameworks for understanding the meaning of social change. Objectives: this work has two objectives. The first objective involves a literature review and analysis of conceptual contributions to theories on how social actors and movements imbue their struggles, the means, and the actors within the contentious dynamics with meaning. The second objective focuses on a literature review and discussion of the concepts of identity and historicity, as frameworks for understanding the production of the conditions and historical meaning of conflict and social change. Methodology: qualitative documentary and bibliographic review. Results: the study of how social movements construct a notion of themselves and the orientations of their actions has not only provided, within the field of social movement theory, an analytical tool for observing how movements, at a material level, produce a sense of conflict, adversaries, the means of action, and the ends of that action; but it has also brought to the forefront a crucial observation: political resources and opportunities for action will only become such to the extent that they are perceived as such. From the European paradigm of collective action, two substantial concepts emerge. The notion of identity, as developed by Melucci, is emphasized as a dynamic process that is produced and reproduced in the interaction of social actors. Touraine's concept of historicity, on the other hand, aims to evaluate and problematize the relations of power and domination that come into play in the contentious dynamic (the historical and emancipatory meaning of the struggle). Conclusions: at a theoretical level, the study of meaning production in social movements and in the dynamics of contentious action reveals two fundamental conclusions: social movements produce a sense of conflict, of adversaries, and of the means and ends for action. However, this heuristic dynamic is not inherent to the struggle process, but rather a result of it. Therefore, it is contradictory, dynamic, and poses an exercise in recognition for social actors. The identity of the movement thus arises from a relational logic. In the background, the meaning constructed in the process of contentious action is not always capable of defining and disrupting the historical process of domination and the power relations at play. General area of ​​study: Social Sciences. Specific area of study: Sociology. Article type: Narrative literature review.

Carlos Patricio Posso Cevallos, Kathy Violeta Serrano Ávalos, Ángel Floresmilo Parreño Urquizo, Darwin Javier Silva Jara

25 - 43

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