La gestión financiera y contable en la sostenibilidad de los pequeños emprendimientos : Una revisión teórica

Abstract

This study assessed the impact of financial and accounting management on the sustainability of small enterprises in Ecuador, representing 99.55% of the country's business sector. Methodologically, the research was based on qualitative measures, including a review of scientific literature, facilitating the exploration of financial and accounting management as direct factors in the common challenges hindering small business expansion. The findings reveal that a lack of accounting knowledge affects most entrepreneurs, and limited access to formal financing has hindered their growth. On the other hand, adopting regulatory models such as the Intemational Financial Reporting Standards (IFRS) for Small and Medium Enterprises (SMEs) has proven effective, with a 66% improvement in financial management quality. Likewise, tax education and financial planning are critical for meeting the demands of future dynamic and competitive markets.

Keywords: accounting, financing, small business, taxation