Professional profiles: an approach to accounting and tax needs in Ecuadorian SMEs – La Maná
Abstract
It is important to recognize that, in many SMEs, the accounting and tax work is performed by a single person who may or may not have adequate experience or training to carry out these responsibilities efficiently and effectively. The research work will analyze the needs of professional profiles in the accounting and tax field in SMEs of the La Maná canton. The sample studied belonged to 191 SMEs established in the La Maná canton. For this, a quantitative approach was obtained, with a correlational scope because both variables were related, and an exploratory factor analysis method was applied. The results showed that only five of six established factors existed, giving an accumulated percentage of 83%. Finally, it was concluded that the owners or managers of SMEs should opt for hiring trained personnel to carry out their accounting and tax procedures because they can help keep the financial history of the organization in order and updated, complying with tax obligations and avoid problems including fraud that can be an exponential loss for SMEs.
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