El control interno contable como herramienta de gestión del desarrollo empresarial
The objective of this article was to demonstrate the importance of internal accounting control as a management tool for business development, for which a qualitative study of a documentary nature was carried out using the bibliographic review, in the use of search engines and database such as academ...
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| Format: | Trabajo de grado (Pregrado y/o Especialización) |
| Language: | spa |
| Published: |
Universidad Antonio Nariño
2022
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| Subjects: | |
| Online Access: | http://repositorio.uan.edu.co/handle/123456789/6714 |
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| Summary: | The objective of this article was to demonstrate the importance of internal accounting
control as a management tool for business development, for which a qualitative study of a
documentary nature was carried out using the bibliographic review, in the use of search engines
and database such as academic google, Scielo, Dialnet, Redalyc, Elsevier, Science Direct and
Lilacs. The search criteria were made under the variables: internal accounting control, business
management and financial impact.
The results showed that the internal accounting control functions as an instrument in
which the activities for the identification, treatment, analysis and supervision of the financial
information that is generated in the companies are defined through components where
operational and economic variables converge to assertive decision making. This tool facilitates
the definition of actions in an orderly and systematic manner within a system in which
organizations manage to integrate management methodologies that allow evaluating
performance, accounting information, decision making, communication processes and
preparation of reports of the labor interactions that are generated in companies as part of the
corporate sustainability that they must build and provide feedback. |
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