Propuesta de un modelo de intervención para el fortalecimiento contable y financiero en los emprendimientos empresariales

Abstract

The programs that promote the creation and strengthening of businesses in the entrepreneurial ecosystem are currently faced with contributing to the strengthening of skills in entrepreneurial entrepreneurs, even more so in those that directly affect financial symptoms, which lead to the closure and liquidation of companies. One of the causes of "limited knowledge regarding financial aspects of companies" (Vesga et al., 2017, p.28)., Is the low interest of business entrepreneurs for accounting and financial issues in the different links of the entrepreneurship value chain, given that "for a good number of entrepreneurs finance is an operational rather than a strategic issue" (Vesga et al., 2017, p.28). As revealed by Gómez et al. (2017) in the Global Entrepreneurship Monitor [GEM] 2017, Colombia has been presenting an increase in business discontinuity statistics, with 16% due to financial problems. For its part, Confecámaras (2017) has stated that, "in the case of Colombia, out of 10 companies created, 4 are still active after five years of operation." (p. 10). Given this reality, this research work leads to the generation of a model proposal that leads to strengthening the accounting and financial aspects of the different links in the value chain of entrepreneurship, with the purpose of achieving solid foundations in the projection of growth and sustainability of the nascent ventures in our country.