Accounting shortcomings in microenterprises in Colombia: A case study

• Autor(a) principal: Hernandez Aros, Ludivia
• Data de Publicação: 2023
• Outros Autores: Varon Triana, Nubia, Moreno Hernández, John Johver, Gutierrez Portela, Fernando
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista ENIAC pesquisa
• Texto Completo: https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/950
• topic: deficiencias contables; microempresas; contabilidad; normas contables; Colombia; accounting deficiencies; microenterprises; accounting; accounting standards; Colombia

This article analyzes the accounting deficiencies in micro enterprises in Colombia, through a case study carried out in the year 2020, in the department of Tolima. At a methodological level, the research is quantitative, where a questionnaire is applied to 398 microenterprises, which are asked about the knowledge of the norm that obliges them to keep accounting, the fiscal regime to which they belong, the management of accounting records and their opinion about the importance of the accounting process. The results show that 27% of the microenterprises studied keep their accounting records in accordance with the accounting standards, a situation that can lead to penalties and, in particular, to incorrect and not very useful information at the time of decision making. On the other hand, 84% of them do their accounting manually; figures that undoubtedly reflect the reality of their accounting organization, even more so when, according to Confecámaras, they represent 97.6% for the agricultural sector, 99.3% for the industry, commerce and services sector, and 98.1% for the construction sector.