Accounting management and its impact on the liquidity of a automotive conglomerate, Lima

The objective of the research was to determine the incidence of accounting management on the corporate liquidity of an automotive emporium, Lima, 2023. To do this, it was approached from a quantitative perspective, applied in nature, and with a correlational scope, with a sample consisting of 40 individuals distributed among managerial staff and workers from 4 companies in the automotive sector within the Lima metropolitan area. A documentary analysis of the different records was carried out using a guide, and a survey was applied to the workers, with a questionnaire, to understand their perception of how accounting control is implemented in their companies. An instrument was used whose responses were expressed through a Likert scale. The results indicated that there is a significant and positive incidence of accounting management on the liquidity of these companies. The fit indicators of the estimated structural model support the validity of the analysis, suggesting that the variables considered in the study are well related and adequately explain the relationship between accounting management and liquidity. In conclusion, the importance of implementing solid and efficient accounting practices in these companies is highlighted, emphasizing the need for accurate recordkeeping of operations, proper classification, the formulation of appropriate accounting plans, and effective account control.