Accounting regulation in the solidarity sector of Ocaña

Determine the state of compliance with accounting regulatory policies in companies in the solidarity sector of the city of Ocaña in order to build solid and reliable solidarity economy organizations. The applied methodology was framed in a descriptive research with a documentary and field design, ta...

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Bibliographic Details
Main Authors: Maribel Cárdenas García, Blanca Mery Velasco Burgos, Jorge de Jesús Cañizares Arévalo
Format: Article
Language:English
Published: Universidad Francisco de Paula Santander Ocaña 2017-06-01
Series:Revista Ingenio
Subjects:
Online Access:https://revistas.ufps.edu.co/index.php/ingenio/article/view/2076/2026
Description
Summary:Determine the state of compliance with accounting regulatory policies in companies in the solidarity sector of the city of Ocaña in order to build solid and reliable solidarity economy organizations. The applied methodology was framed in a descriptive research with a documentary and field design, taking into account that the information collection was carried out through the instrument of the survey applied to twelve organizations of the solidarity sector of the municipality of Ocaña, prioritized for being the only ones to comply with the annual report of accounting and financial information to the Superintendency of the Solidarity Economy in the last three years. The main result was that of the twelve companies surveyed, it was possible to show that they actually comply fully with what is related to the accounting regulatory policies regarding the payment of the contribution rate, the presentation of accounting information and the application of surpluses. Concluding that it is necessary to implement strategies aimed at training its employees more frequently in accounting regulatory policies and their associates on the importance of consulting and analyzing financial information and the decisions made by management bodies.
ISSN:2011-642X
2389-864X