The importance of accounting information in the face of the uncertainty of Covid-19, in MSMEs in the business environment in the region 6.

Abstract

Introduction. Accounting is the science that deals with economic and financial activities in a chronological and quantified way to classify, record, summarize them in financial statements and then analyze and interpret them. Objective. Formulate a strategic proposal for the effective management of accounting information, given the uncertainty of COVID-19 in MSMEs in the business environment in the region 6. Methodology. The research design started from the positivist research paradigm, type of research, non-experimental and cross-sectional field design with documentary support, descriptive research level, the population was 77,289 and the sample of 471, the survey technique was used, By means of the questionnaire instrument, it consisted of 8 items, it was validated by the judgment of three experts with experience in the area of ​​accounting, entrepreneurship and methodology, qualifying clarity, coherence, relevance, score, qualification and indicator. Results. With respect to production, the respondents maintained in 24.31%, that it is important that companies choose to diversify their products, that it is necessary to review profitability, 22.23%, to evaluate the possible scenarios that may affect the businesses, lack of liquidity 19.39%, since they do not have enough money to meet liabilities and expenses, the company must close its doors, employment is represented with 19.02%, it is important to emphasize that many of the businesses had to cut staff and affected the income of employees and the employer, 13.45% argue that there is a budget gap and that there was an imbalance in their planning, and 1.80% of businesses should be responsible with the use of the capital they must manage. Conclution. It was concluded that the different actions undoubtedly generated an economic impact both for the liquidity of the companies and those who depended on them.