At a global level, accounting is a discipline designed by man to satisfy his need to record, manage and know the result of profit or loss in the activities he performs, either marketing of goods or services, production, manufacturing and extraction of goods, i.e. any economic event that takes place. This need arises from the very moment in which man begins to barter products and needs to know the value of what he is exchanging as they were in their beginnings.
Therefore, accounting has been playing an essential role in organizations. Its evolution in accounting processes has been the basis for the development of the business sector and therefore has contributed to the growth of management, economy and taxes of each country..
However, the continuous evolution of the financial structure of countries has provoked a change, leading to the use of new accounting policies, changing results, presenting incomplete reports or reports that do not faithfully show the economic truth.
Under this premise, modern companies must take into account, in addition to their vision and mission, the application of objectives, goals and strategies that allow them to maintain a competitive orientation, generating the need to keep control of their commercial and financial negotiations through a good accounting management.
This is how today it is observed that the optimal functioning of any company or organization, lies specifically in the use and proper management of their administrative and accounting tools, which also serves them to coordinate their activities and other functions to cope with the countless needs of customers.
One of the most used tools is the efficient accounting management which is aimed at monitoring and maintaining an excellent internal control of its operations to ensure maximum performance in the management of the same, since otherwise they can affect certain factors of internal control, among which are mentioned: accounting movements, inadequate instructions, inefficient personnel, which translates into losses of inputs and economic losses for companies.