Accounting management as a determining element in the sustainable development of Mipymes

Abstract

Introduction, MSMEs are the main business fabric in the world, these organizations are the product of the existence of a business idea that starts from the need to satisfy something and is undoubtedly materialized with the work of whoever creates them, such as the entrepreneur. According to the legislation of each country where they are located, MSMEs are organizations that are classified by some criteria, one of the main ones is their size, which allows them to be grouped into micro, small and medium-sized companies, which, although they represent a basic pillar in the economies of the countries in which they put their business mission into practice have limitations, one of which is the lack of accounting management, which makes it easier for them to satisfy the variety of people's requirements without affecting the needs of future generations. Objective. Determine if accounting management is a determining element in the sustainable development of MSMEs. Methodology. The type, focus, and scope were non-experimental, qualitative-quantitative, and descriptive. The population taken for the analysis was 969 MSMEs from the Guaranda, from this number a sample of 369 organizations emerged. The information was the result of the application of the survey and the questionnaire, the latter was validated in relation to the reliability of the questions through the collaboration of 5 highly prestigious experts. Results. The owners of MSMEs do not have basic notions about accounting, but they are aware that accounting management is a determining element to bring out essential business skills to achieve a balance between the economic, social and environmental contexts. Conclusion. The scarce accounting knowledge has meant that managers do not reveal elements inherent to sustainable development.