Accounting-financial management and corporate sustainability

This research is carried out under a cross-sectional methodological approach, focusing its analysis on small and medium-sized enterprises (SMEs) affiliated to CANACINTRA in Hermosillo, Sonora. The study focuses on the accounting-financial management system, with the objective of analyzing its operation as an essential component to guarantee an efficient and sustainable administration. The results indicate that SME entrepreneurs recognize the importance of having an accounting-financial management system in their businesses; however, they are not yet fully aware of how to maximize the use of this tool in their management. In conclusion, organizational assessment is fundamental for the development and implementation of strategies that strengthen accounting-financial management and promote business growth.

Autorentext

Enseignant-chercheur au département de comptabilité de l'Université de Sonora.