INFORMALITY AS A RESEARCH TOPIC IN ACCOUNTING EDUCATION

  • Gerardo Alexander Vergara M. Universidad de San Buenaventura
  • Julio César Ramirez R. Universidad de San Buenaventura
Keywords: Informal Economy, Informality, Business Unconventional, Entrepreneurs.

Abstract

The research was developed with the purpose of finding the “Comuna 10” Cali, businesses that meet the condition of having low initial investment and be self-sustaining in the future. Methodology was based on the design and implementation of a tool for collecting data and expert judgment. Results: We found that 40% of employers surveyed micro active in Division 15 Manufacture of Food and Beverages such as preparation of bakery products, dairy products, grain mill. Meanwhile, 17% in Division 19 Leather Tanning and Prepared as shoe manufacturing and 10% in Division 20 Wood Processing and Manufacturing of Home Furnishings. It is concluded that the designed instrument identified which of the informal meet the condition of low cost and sustainability to transcend self formality.

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Published
2016-07-01
How to Cite
Vergara M., G. A., & Ramirez R., J. C. (2016). INFORMALITY AS A RESEARCH TOPIC IN ACCOUNTING EDUCATION. Colombian Journal of Accounting - ASFACOP, 1(2), 83-112. https://doi.org/10.56241/asf.v1n2.54