Estrategias de sinceramiento contable de información financiera de años anteriores en MIPYMES del sector de telecomunicaciones.

Abstract

The study addresses the problem of accounting disclosure in MSMEs in the telecommunications sector in Guayaquil. This problematic reality significantly affects the quality and accuracy of financial information, compliance with International Standards (IFRS) and Ecuadorian tax legislation. The objective of the study was to develop strategies to adjust and correct the financial information of previous years in these companies. For this purpose, an exploratory and descriptive research was carried out, with a mixed approach that combined qualitative and quantitative methods. The primary information was collected by a systematic review of the financial statements and several interviews with financial managers of MSMEs and experts in accounting legislation and tax legislation. The data were analyzed by using statistical techniques to identify significant accounting discrepancies. The sample was composed by 12 MSMEs, which were selected by a simple stratified random sampling, in accordance with their size, sub-sector and location. The results obtained allowed the identification of accounting errors and the lack of alignment to established norms and regulations. Based on these findings, strategies were developed, wich included the implementation of an accounting software and the training of the staff. The strategies proposed were evaluated by an experts panel in terms of effectiveness and feasibility, which provided an overall positive appraisal on all the assessed criteria and also highlighted its potential to improve the credibility and quality of MSMEs' financial reporting.