Obligaciones contables a nivel de negocios familiares del Cantón Portoviejo, Ecuador
Accounting Obligations at the Family Business Level of the Portoviejo Canton, Ecuador
DOI:
https://doi.org/10.56712/latam.v4i1.342Palabras clave:
negocio familiar, actividad económica, obligación tributaria, sectores económicos, estructura empresarialResumen
Los negocios familiares constituyen la base de las economías de la mayoría de los países y tienen un peso importante en la economía mundial. En el Ecuador las empresas familiares representan el 91% del total de empresas privadas formales de la economía ecuatoriana. Este estudio se centró en determinar si los negocios familiares tanto formales como informales a nivel del cantón de Portoviejo, llevan registros contables completos para evitar multas o sanciones de éstos. Este estudio es de carácter cualitativo, exploratorio y descriptivo, dividida en dos secciones; una documental y a través de encuestas en territorio a 341 pobladores. Los principales resultados mostraron que la estructura empresarial estudiada en el contexto de los negocios familiares no lleva una contabilidad adecuada, es decir, no tienen un registro contable completo de sus negocios. Los negocios familiares se concentran en cuatro sectores económicos principales; comercio al por mayor y menor, industria manufacturera, servicios de alojamiento y alimentación, y actividades de hogar. Se recalca que este tipo de actividades no requieren de un sistema contable que refleje la realidad de sus negocios, debido a su objeto social, tamaño de activos e ingresos que generan.
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