An accounting model as a strategy for service diversification in MSMEs
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Abstract
Introduction: from the outset, the development of rural Decentralized Autonomous Governments (GADs) in Ecuador was marked by resource scarcity, high dependence on state transfers, and significant weaknesses in planning. This local context affects the development of micro, small, and medium-sized enterprises (MSMEs), which face limitations in their financial management because of their level of development. In the specific case of the Julcuy community, this difficulty hinders the diversification of services and access to opportunities. This, in turn, contributes to slowing local development and the well-being of the community through business development. For this reason, it is important to contribute to the management of accounting information as a means of strategic planning for small and medium-sized rural enterprises. Objective: the objective of this research is to design an accounting model that supports the service diversification strategy of micro, small, and medium-sized enterprises (MSMEs), in collaboration with local development agencies (LDAs). Methodology: The research employs a primarily qualitative and descriptive approach, studying similar case studies from the region. Various sources are triangulated, including a documentary analysis of accounting information management tools used by SMEs, as well as a review of previous research in similar fields. Results: the accounting management model proposed for MSMEs in the Julcuy GAD incorporates key principles of modern public management. It promotes economic transparency and efficiency in society. It is structured around five strategic pillars that contribute to territorial development by prioritizing the most productive projects, as well as accounting transparency and a gradual transition to international quality standards. It helps diversify revenue sources and creates a system of indicators that monitors financial management, as well as social, institutional, and environmental impacts. It ensures continuous feedback and the diversification of services. Conclusion: it is concluded that accounting management guides strategic planning for service diversification in small and medium-sized enterprises (SMEs) in the parish of Julcuy. Monitoring accounting management indicators, in turn, ensures greater control over expenses as well as service diversification. The proposed model integrates accounting management and strategic planning, considering the operational framework of the GADs. General Area of Study: Economic management. Specific area of study: Economic management in rural contexts. Type of study: Original articles.
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