EL RETO DE LA PRÁCTICA CONTABLE EN LAS EMPRESAS PYMES DE LATINOAMÉRICA

Abstract

In the last two decades Micro, Small and Medium Enterprises
(PYMES or MIPYMES in Spanish they have grown dramatically
throughout Latin America, with them one of the main veins of the
local economies of each country and the global economy, generating
million jobs, direct and indirect, importing and exporting their
products, contributing to national tax revenues and the growth of
gross domestic product (PIB, in Spanish) of their countries. The main
problem of PYMES makes them have a common denominator: the
lack of knowledge in accounting and limited financial resources to
implement a proper accounting system, which in many of them is
almost or completely null. Many of them do not provide satisfactory
information, this being a major obstacle to assess their growth and
development in the market, its viability and that tax revenues via
perceived them.