Barriers to the Use of Accounting Tools in Emerging Vulnerable Enterprises the Esmeraldas
With the objective of identifying the main barriers that prevent the appropriate use of accounting tools in production enterprises operating in the province of Esmeraldas, Ecuador, during the years 2014, 2015 and 2016, a documentary type investigation was carried out And field, the observational ana...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2018 |
| País: | Ecuador |
| Institución: | Pontificia Universidad Católica del Ecuador - Sede Esmeraldas |
| Repositorio: | Revista Pontificia Universidad Católica del Ecuador - Sede Esmeraldas |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/228 |
| Acceso en línea: | https://revistas.pucese.edu.ec/hallazgos21/article/view/228 |
| Access Level: | acceso abierto |
| Palabra clave: | Emprendimientos; herramientas contables; contabilidad. Entrepreneurship; Accounting tools; accounting; economic activity. |
| Sumario: | With the objective of identifying the main barriers that prevent the appropriate use of accounting tools in production enterprises operating in the province of Esmeraldas, Ecuador, during the years 2014, 2015 and 2016, a documentary type investigation was carried out And field, the observational analytical method allowed to look and analyze the reality of the enterprises. To deepen on the analysis, it was necessary to apply the survey technique, with the use of a questionnaire addressed to sixteen entrepreneurs, coinciding population and sample. The results revealed that the main barriers in the use of accounting tools are: low level of studies of entrepreneurs, starting with 4 having completed primary education, 11 having secondary education, and only 1 having undergraduate studies; On the other hand, the complexity of the tools and the accounting process are another difficulty for business owners; Their income levels prevent the hiring of professionals in the accounting area, additional confirmed that are the accounting tools with greater application by microentrepreneurs resulting in the following: daily book and record of income and expenses. |
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