Resumen de Accounting shortcomings in microenterprises in Colombia: A case study

Ludivia Hernandez Aros, Nubia Varón Triana, John Johver Moreno Hernández, Fernando Gutiérrez Portela

• español

  Este artículo analiza las deficiencias contables en las microempresas en Colombia, a través de un estudio de caso realizado en el año 2020, en el departamento del Tolima. A nivel metodológico la investigación es cuantitativa, donde se aplica un cuestionario a 398 microempresas, a las cuales se les indaga sobre su conocimiento de la norma que las obliga a llevar contabilidad, el régimen fiscal al que pertenece, el manejo de registros contables y su opinión sobre la importancia del proceso contable. En los resultados se observa que las microempresas estudiadas en un 27% llevan su contabilidad de acuerdo a normas contables, situación que puede desencadenar sanciones y en particular que, al momento de la toma de decisiones, la información sea incorrecta y poco útil. Por otro lado, el 84% de la contabilidad se realiza de forma manual;

• English

  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.