However, the accounting management currently developed in small and medium-sized companies lacks certain informative elements due to the influence of certain macroeconomic variables such as the inflationary level and the unstable exchange rate.
As a result, it is difficult for them to implement financial strategies that will allow them to survive in the long term. Now, the above describes the reality of many small and medium-sized companies, such as Ingeniería y Servicios Laborales, which is an organizational segment that offers consulting services in the labor field.
It has been evidenced through informal interviews by different authors, that there have been weaknesses directly related to the accounting management, which presents deficiencies that have a direct impact on the economic stability of the organization and may reflect an eminent risk if this process is not optimized in time.
Consequently, it is presumed that these weaknesses are present because the management of the entity under study develops the information concerning its accounting exercise through the private assistance of a public accountant, who according to the assumptions of the researchers is not provided with all the financial information of the entity.
As a result, there are certain gaps in the recording of financial actions in the accounting books and therefore in the treatment of the information, since it is observed that the financial information is not clarified according to the record of accounting processes.