The influence of accounting practices on decision making in tourism enterprises in San Jacinto del Pindo: an in-depth analysis.

  • Nancy Deidamia Silva Álvarez Universidad Regional Autónoma de los Andes
  • Galo Renato Navas Espín Universidad Regional Autónoma de los Andes
  • Lenin Santiago Racines Silva Gobierno Autónomo Provincial de Pastaza
  • Juan Carlos Morales Fiallos Universidad Tecnológica Indoamérica
Keywords: tax obligations, accounting practices, entrepreneurs, tourism, financial management

Abstract

The study focused on evaluating how accounting practices impact the decisions of tourism entrepreneurs in the San Jacinto del Pindo commune. A quantitative approach and a cross-sectional non-experimental methodology were used, using a survey to collect accurate data. It was identified that many entrepreneurs face financial problems, including the need for financing due to weaknesses in financial management, finding a generalized non-compliance with tax obligations. Regarding accounting practices, most entrepreneurs use manual methods and do not use advanced financial indicators. It is concluded that the lack of understanding in accounting, financial and tax issues is having a negative impact on the finances of entrepreneurs.

Published
2023-12-01