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Una propuesta de modelo con base en NIIF pymes para el mejoramiento de la gestión económica y financiera en pequenas empresas guayaquilenas

Author

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  • Vicente René Encalada Encarnación

Abstract

El objetivo de esta investigación es disenar un modelo para el perfeccionamiento de la gestión económico-financiera (GEF) en pequenas operadoras de transporte registradas en la Superintendencia de Companías de Guayaquil, Ecuador. La propuesta se modela a partir de la articulación de la norma internacional de información financiera (NIIF) para pequenas y medianas entidades (pymes). Como metodología se aplica el análisis de criterios de expertos mediante el software Decision versión 1.0 y se relaciona la técnica de análisis cuantitativa para articular la NIIF a los procesos de gestión económico-financiera. El estudio identificó que con la propuesta del modelo se perfecciona la gestión económico-financiera de las empresas ecuatorianas en 66 %, generando así un aporte de modelo empírico desde los principios contables internacionales para contribuir a las prácticas empresariales. Empero, se tiene información de gestión, económica y financiera creíble y fiable que muestra a las pequenas empresas más consistentes en los ámbitos social y económico.

Suggested Citation

  • Vicente René Encalada Encarnación, 2022. "Una propuesta de modelo con base en NIIF pymes para el mejoramiento de la gestión económica y financiera en pequenas empresas guayaquilenas," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 14(1), pages 49-74, January.
    • Handle: RePEc:col:000443:020544
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    References listed on IDEAS

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    1. Bonito, Ana & Pais, Cláudio, 2018. "The macroeconomic determinants of the adoption of IFRS for SMEs," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 116-127.
    2. Briozzo, Anahi & Albanese, Diana, 2020. "Voluntary audit, investment, and financing decisions in Latin American small and medium enterprises," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
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    More about this item

    Keywords

    competitividad; modelo de gestión; NIIF para pymes; pequeña empresa; perfeccionamientode gestión.;
    All these keywords.

    JEL classification:

    • G17 - Financial Economics - - General Financial Markets - - - Financial Forecasting and Simulation
    • H53 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Welfare Programs
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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