Influencia de la contabilidad en la sostenibilidad financiera, en pequeñas empresas de la ciudad de Barranquilla – Colombia durante el periodo 2024-2
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Fecha
2025
Autores
García Martínez, Valeria María
Miranda Barranco, Juleidy
Rodríguez Rodríguez, Cindy Johanna
Salazar Murillo, Jorge De Jesús
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
En un entorno empresarial cada vez más volátil y competitivo como el de
Barranquilla, Colombia, la sostenibilidad financiera de las pequeñas empresas se
presenta como un desafío estratégico esencial. Este análisis tenía como objetivo
examinar el impacto de la contabilidad como instrumento esencial para lograr la
viabilidad económica a largo plazo, admitiendo que su función trasciende el mero
registro de operaciones: es un instrumento de planificación, supervisión y toma de
decisiones que impacta directamente en la estabilidad y crecimiento organizacional.
Desde un enfoque cuantitativo, el estudio destaca la manera en que las
prácticas contables estructuradas ayudan a robustecer la cultura de la organización,
al proporcionar una perspectiva holística del manejo de los recursos y la habilidad
para ajustarse a las demandas del mercado. Los descubrimientos muestran que en
la mayoría de las pequeñas empresas analizadas hay una intención evidente de
implementar procedimientos contables normalizados, lo que evidencia una
búsqueda de transparencia, orden y seguridad en los procedimientos financieros.
No obstante, también se detectaron áreas de oportunidad vinculadas con la
comunicación interna y la capacitación de los empleados en relación con las
prácticas de contabilidad utilizadas, lo que indica la necesidad de robustecer el
entendimiento compartido acerca de su relevancia.
In an increasingly volatile and competitive business environment such as that of Barranquilla, Colombia, the financial sustainability of small businesses is presented as an essential strategic challenge. This analysis aimed to examine the impact of accounting as an essential tool for achieving long-term economic viability, recognizing that its function transcends the mere recording of operations: it is a planning, monitoring and decision-making tool that directly impacts organizational stability and growth. From a quantitative approach, the study highlights how structured accounting practices help strengthen organizational culture by providing a holistic perspective on resource management and the ability to adjust to market demands. The findings show that in most of the small companies analyzed there is an evident intention to implement standardized accounting procedures, which is evidence of a search for transparency, order and security in financial procedures. However, areas of opportunity were also detected related to internal communication and employee training in relation to the accounting practices used, indicating the need to strengthen the shared understanding of their relevance.
In an increasingly volatile and competitive business environment such as that of Barranquilla, Colombia, the financial sustainability of small businesses is presented as an essential strategic challenge. This analysis aimed to examine the impact of accounting as an essential tool for achieving long-term economic viability, recognizing that its function transcends the mere recording of operations: it is a planning, monitoring and decision-making tool that directly impacts organizational stability and growth. From a quantitative approach, the study highlights how structured accounting practices help strengthen organizational culture by providing a holistic perspective on resource management and the ability to adjust to market demands. The findings show that in most of the small companies analyzed there is an evident intention to implement standardized accounting procedures, which is evidence of a search for transparency, order and security in financial procedures. However, areas of opportunity were also detected related to internal communication and employee training in relation to the accounting practices used, indicating the need to strengthen the shared understanding of their relevance.
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Palabras clave
Contabilidad, Sostenibilidad financiera, Pequeñas empresas
