Una mirada al conocimiento y aplicación de instrumentos contables de las Mypes del casco urbano de Yumbo

Abstract

The following study aims to identify the level of knowledge and application of the different accounting instruments by the administrators of the Mypes of the urban area of the municipality of Yumbo, Valle del Cauca. A type of non-probabilistic descriptive study is carried out, through the application of a validated instrument to 80 companies under study by experts, with an almost perfect Kappa coefficient of 0.887 and with a very high temporal stability with a Pearson Rho of 0.838. Among the main results, the level of knowledge of the owners or administrators of the current accounting and administrative processes of the Mypes stands out. It was possible to conclude that the owners or administrators apply accounting tools despite not having a solid knowledge on the subjects, since this allows us to assume that the entrepreneurs start their activities without having financial accounting knowledge, which they may acquire in the transfer of their business.