Impacto de la información contable en la supervivencia de la micro empresa familiar en Ecuador

Leticia del Rocío Celi-Mero; Jesús Gerardo Cruz-Álvarez; Juan Rositas-Martínez

doi:10.29105/vtga5.2-756

Authors

Leticia del Rocío Celi-Mero Autonomous University of Nuevo León
Jesús Gerardo Cruz-Álvarez Autonomous University of Nuevo León
Juan Rositas-Martínez Autonomous University of Nuevo León

DOI:

https://doi.org/10.29105/vtga5.2-756

Keywords:

pequeña empresa, gestión, presupuesto, contabilidad, ciclo de vida

Abstract

This study characterizes the impact that accounting information has on the survival of the family microenterprise in Ecuador. For this, a structured survey valued on a symmetric Likert scale equidistant from five points was applied, applied to 372 micro-businesses of the urban parishes Tarqui, Ximena and Febres Cordero, which make up the second most important city in the country. With the collected data, a multivariate regression model was used, which served to explain how the characteristics of the independent variable (making decisions with shortterm plans, with a budget, with some type of accounting information, and considering the profile of the owner) influence survival. The results of the model indicate that most businesses agree that the variables of the accounting information contribute significantly to the survival of family microenterprises, to overcome the first stage of the organizational life cycle.

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