La contabilidad un elemento indispensable en el desarrollo de las empresas

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Dina Yolanda Morales Espinoza
Judith María Morales Espinosa

Abstract

This article aimed to explain about the study of accounting as an essential element in the development of enterprises, is of general knowledge that, since very ancient times, organizations have needed the accounting for its efficient business development. Within the scope of the investigation was established proper accounting management so allows them to companies an appropriate decision making and ensure the permanence of the companies in the long term.


In terms of the methodology used the participatory, qualitative, exploratory and descriptive approach, where the reasoning was managed to obtain conclusions that departed from facts accepted as valid, and thus to reach general conclusions. Survey information is used two techniques: technique of observation in private enterprises and the surveys applied to ten senior representatives of the Chamber of Commerce of the city of Loja.


In the results was made mention of the information obtained from those involved in research, who alluded to the importance of accounting for the development of enterprises, because they consider it a fundamental pillar in the management of the companies that It reflects the fruit of decisions of administrators, as well as an excellent reference for financial information to predict the future of the companies.


Finally it was concluded that to run a business efficiently is a set of managers and subordinates effort necessary. So, that was determined in business accounting is an important and indispensable for their development tool, however, currently many entrepreneurs do not recognize these benefits and give it importance that deserves to accounting.

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How to Cite
Morales Espinoza, D. Y., & Morales Espinosa , J. . M. . (2019). La contabilidad un elemento indispensable en el desarrollo de las empresas. Espí­ritu Emprendedor TES, 3(2), 49–68. https://doi.org/10.33970/eetes.v3.n2.2019.136
Section
Articles
Author Biographies

Dina Yolanda Morales Espinoza, Universidad Internacional del Ecuador, Ecuador


Docente de la Facultad de Ciencias Administrativas y Económicas de la Universidad Internacional del Ecuador UIDE-Quito-Ecuador

Judith María Morales Espinosa , Universidad Nacional de Loja, Ecuador

Docente de La Universidad Nacional de Loja, Ecuador
Facultad Jurídica Social y Administrativa
Doctora en Contabilidad y Auditoría (Contadora Pública Auditora);
Magíster en Gerencia Contable y Financiera;
PhD en Ciencias Contables y Empresariales

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