Aplicación de norma contable simplificada en las organizaciones no obligadas a llevar contabilidad del sector no financiero de la economía popular y solidaria de la provincia de Los Ríos y sus zonas de influencia

• Morales-Sornoza, José Manuel ^[1] ; Mosquera-Arévalo, Arturo Patricio ^[1] ; Palma-León, Aida Maribel ^[1] ; Alcívar-Méndez, Kevyn Adrián ^[2]
  1. [1] Universidad Técnica Estatal de Quevedo. Ecuador.
  2. [2] Investigador Independiente. Quevedo. Ecuador.
• Localización: Metropolitana de Ciencias Aplicadas, ISSN 2661-6521, ISSN-e 2631-2662, Vol. 7, Nº. 1, 2024 (Ejemplar dedicado a: Convergencia de la ciencia: una visión multidisciplinaria), págs. 275-286
• Idioma: español
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• Resumen

  • The non-financial sector consists of several organizations with different activities with a group of members who pursue a goal and development of a variety of economic activities, the management of the use of resources without sufficient preparation of their managers; The limited economic resource for hiring professionals specialized in accounting management causes them to neglect the progress and control of the economic and financial process. These factors affect the fact that the organizations of the Non-Financial Sector of the Popular and Solidarity Economy not obliged to keep accounting do not comply with the Simplified Accounting Standard issued on February 23, 2017. Research is oriented to systematize the results of the production of the academic community, On the regulations in force in the case of Ecuador, regarding the application and execution of the described records, in the simplified accounting standard for organizations no required to keep accounting for the non-financial sector of the Popular and Solidarity Economy. The methodology that was applied for the development of the research was analytical and descriptive in order to discern all the information obtained through statistical, documentary and bibliographic data with respect to the application of the simplified accounting standard. It is concluded that the contribution in the advisory service to the organizations of the Popular and Solidarity Economy of the Non-Financial Sector, allows technical support to the organizations, providing reliable and timely information to the control bodies, and at the same time obtaining growth and strengthening of popular finances.