Afectaciones a la gestión financiera derivadas de las carencias de un software contable en pequeñas empresas rurales
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Fecha
2025
Autores
Arenales Viña, José David
Beleño Alvear, Juan Diego
Delgado Martínez, Silvana De Jesús
Jaraba Correa, Dayana
Ospino Ortiz, Luisa Fernanda
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
El presente trabajo de investigación aborda las afectaciones que se generan en la
gestión financiera de las pequeñas empresas rurales, particularmente en el departamento del
Atlántico, Colombia, como consecuencia directa de la carencia de un software contable. Esta
situación representa un obstáculo significativo para la sostenibilidad, eficiencia y
competitividad de estos negocios, ya que limita la capacidad de los administradores para
acceder a información financiera confiable, oportuna y detallada, indispensable para la toma
de decisiones estratégicas, el control de recursos y el cumplimiento de obligaciones fiscales.
A través de una metodología documental, el estudio examina diversas fuentes que
evidencian cómo la ausencia de herramientas tecnológicas adecuadas en el ámbito contable
contribuye a la informalidad financiera, propicia errores en los registros y dificulta la
planificación presupuestaria, el análisis de costos y el acceso a financiamiento formal. Las
pequeñas empresas rurales operan en contextos de aislamiento geográfico y limitado acceso
a recursos tecnológicos, lo cual profundiza su vulnerabilidad frente a las dinámicas del
mercado y debilita su potencial de crecimiento. La investigación destaca también la relación
existente entre el desconocimiento tecnológico y la resistencia al cambio, señalando que
muchos empresarios rurales no implementan software contables por temor a no saber
utilizarlos o por considerar que su adquisición representa un gasto innecesario.
This research paper addresses the impacts on the financial management of small rural businesses, particularly in the department of Atlántico, Colombia, as a direct consequence of the lack of accounting software. This situation represents a significant obstacle to the sustainability, efficiency, and competitiveness of these businesses, as it limits managers' ability to access reliable, timely, and detailed financial information, which is essential for strategic decision-making, resource control, and compliance with tax obligations. Using a documentary methodology, the study examines various sources that demonstrate how the lack of adequate technological tools in the accounting field contributes to financial informality, leads to errors in record-keeping, and hinders budget planning, cost analysis, and access to formal financing. Small rural businesses operate in contexts of geographic isolation and limited access to technological resources, which deepens their vulnerability to market dynamics and weakens their growth potential. The research also highlights the relationship between technological ignorance and resistance to change, noting that many rural entrepreneurs do not implement accounting software for fear of not knowing how to use it or because they consider its acquisition to be an unnecessary expense.
This research paper addresses the impacts on the financial management of small rural businesses, particularly in the department of Atlántico, Colombia, as a direct consequence of the lack of accounting software. This situation represents a significant obstacle to the sustainability, efficiency, and competitiveness of these businesses, as it limits managers' ability to access reliable, timely, and detailed financial information, which is essential for strategic decision-making, resource control, and compliance with tax obligations. Using a documentary methodology, the study examines various sources that demonstrate how the lack of adequate technological tools in the accounting field contributes to financial informality, leads to errors in record-keeping, and hinders budget planning, cost analysis, and access to formal financing. Small rural businesses operate in contexts of geographic isolation and limited access to technological resources, which deepens their vulnerability to market dynamics and weakens their growth potential. The research also highlights the relationship between technological ignorance and resistance to change, noting that many rural entrepreneurs do not implement accounting software for fear of not knowing how to use it or because they consider its acquisition to be an unnecessary expense.
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Palabras clave
Gestión financiera, Software contable, Sostenibilidad, Formalización
