INFORMACIÓN FINANCIERA EN MIPYMES DEL ORIENTE ANTIOQUEÑO (COLOMBIA)
In the local and Latin American context, MSMEs are considered an important productive and economic engine, and they represent between 95% and 98% of the total population of the region’s companies. This research aims to characterize the accounting and financial management practices of MS...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universidad Libre
2020-06-01
|
| Series: | Revista Criterio Libre |
| Subjects: | |
| Online Access: | https://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/7124/6260 |
| _version_ | 1818209726801903616 |
|---|---|
| author | Erika Janeth Salazar Jiménez Carlos Eduardo Castaño Ríos Julián Esteban Zamarra Londoño |
| author_facet | Erika Janeth Salazar Jiménez Carlos Eduardo Castaño Ríos Julián Esteban Zamarra Londoño |
| author_sort | Erika Janeth Salazar Jiménez |
| collection | DOAJ |
| description | In the local and Latin American context, MSMEs are considered an important productive and economic engine, and they represent between 95% and 98% of the total population of the region’s companies. This research aims to characterize the accounting and financial management practices of MSMEs in eastern Antioquia, in Colombia. To do so, a sample of 379 MSMEs in this region was taken and a questionnaire of 42 questions was applied to them about the use, the type of information they prepare and other characteristics related to these financial information disclosure practices. The results obtained show that in most cases the information prepared by these companies meets the minimum presentation requirements; however, their characteristics and uses do not exceed the intention of legal compliance towards a real and conscious management decision making process. |
| first_indexed | 2024-12-12T05:05:18Z |
| format | Article |
| id | doaj.art-68b305bb1f384f48b3b46f59cc5fa1fa |
| institution | Directory Open Access Journal |
| issn | 1900-0642 2323-0886 |
| language | English |
| last_indexed | 2024-12-12T05:05:18Z |
| publishDate | 2020-06-01 |
| publisher | Universidad Libre |
| record_format | Article |
| series | Revista Criterio Libre |
| spelling | doaj.art-68b305bb1f384f48b3b46f59cc5fa1fa2022-12-22T00:37:07ZengUniversidad LibreRevista Criterio Libre1900-06422323-08862020-06-011832303327https://doi.org/10.18041/1900-0642/criteriolibre.2020v18n32.7124INFORMACIÓN FINANCIERA EN MIPYMES DEL ORIENTE ANTIOQUEÑO (COLOMBIA)Erika Janeth Salazar Jiménez 0Carlos Eduardo Castaño Ríos 1Julián Esteban Zamarra Londoño2Universidad de AntioquiaUniversidad de AntioquiaUniversidad de AntioquiaIn the local and Latin American context, MSMEs are considered an important productive and economic engine, and they represent between 95% and 98% of the total population of the region’s companies. This research aims to characterize the accounting and financial management practices of MSMEs in eastern Antioquia, in Colombia. To do so, a sample of 379 MSMEs in this region was taken and a questionnaire of 42 questions was applied to them about the use, the type of information they prepare and other characteristics related to these financial information disclosure practices. The results obtained show that in most cases the information prepared by these companies meets the minimum presentation requirements; however, their characteristics and uses do not exceed the intention of legal compliance towards a real and conscious management decision making process.https://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/7124/6260decision makingfinancial informationfinancial management practicesmsmes. |
| spellingShingle | Erika Janeth Salazar Jiménez Carlos Eduardo Castaño Ríos Julián Esteban Zamarra Londoño INFORMACIÓN FINANCIERA EN MIPYMES DEL ORIENTE ANTIOQUEÑO (COLOMBIA) Revista Criterio Libre decision making financial information financial management practices msmes. |
| title | INFORMACIÓN FINANCIERA EN MIPYMES DEL ORIENTE ANTIOQUEÑO (COLOMBIA) |
| title_full | INFORMACIÓN FINANCIERA EN MIPYMES DEL ORIENTE ANTIOQUEÑO (COLOMBIA) |
| title_fullStr | INFORMACIÓN FINANCIERA EN MIPYMES DEL ORIENTE ANTIOQUEÑO (COLOMBIA) |
| title_full_unstemmed | INFORMACIÓN FINANCIERA EN MIPYMES DEL ORIENTE ANTIOQUEÑO (COLOMBIA) |
| title_short | INFORMACIÓN FINANCIERA EN MIPYMES DEL ORIENTE ANTIOQUEÑO (COLOMBIA) |
| title_sort | informacion financiera en mipymes del oriente antioqueno colombia |
| topic | decision making financial information financial management practices msmes. |
| url | https://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/7124/6260 |
| work_keys_str_mv | AT erikajanethsalazarjimenez informacionfinancieraenmipymesdelorienteantioquenocolombia AT carloseduardocastanorios informacionfinancieraenmipymesdelorienteantioquenocolombia AT julianestebanzamarralondono informacionfinancieraenmipymesdelorienteantioquenocolombia |