Resumo

ENCALADA ENCARNACION, Vicente René. A model proposal based on IFRS for SMEs to improve economic and financial management in small enterprises in Guayaquil. Finanz. polit. econ. [online]. 2022, vol.14, n.1, pp.49-74.  Epub 23-Jul-2022. ISSN 2248-6046.  https://doi.org/10.14718/revfinanzpolitecon.v14.n1.2022.3.

This research aimed to design a model to improve economic-financial management (EFM) in small transport operators registered with the Superintendency of Companies of Guayaquil, Ecuador. The proposal was modeled following the International Financial Reporting Standard (IFRS) for small and medium-sized entities (SMEs). As a methodology, an analysis of expert criteria is applied using the Decision Software (version 1.0), as well as a quantitative analysis technique to articulate IFRS to economic-financial management processes. The study identified that, with the proposed model, the economic-financial management of Ecuadorian enterprises is improved by 60%, generating thus an empirical model based on international accounting principles as a contribution to business practices. However, in this regard, there is credible and reliable economic and financial management information, showing that small enterprises are more socially and economically consistent.

Palavras-chave : management improvement; small business; IFRS tor SMEs; management model; competitiveness.

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