October, 2021

March, 2023

Accounting and Auditing

Marketing

Ing. Karina Plua Panta, M.Sc. - Director
Ing.Mariana Reyes Bermeo, M.Sc.

kplua@uteq.edu.ec

$ 2300

In progress

Agricultural PYMEs in Ecuador face a large number of problems, including a low appreciation of and commitment to their sustainability, which can be attributed to internal factors such as: weak administrative, accounting and financial management capacity, lack of innovation and technology, lack of investment in research and development, untrained human resources, and external factors such as: lack of support from the financial system, lack of government attention, lack of support from the private sector, and a lack of financial support from the public sector:

• Deficient support from the financial system, governmental attention.
• Accelerating technological race, aggressive competition, globalised markets and market prices.

Therefore, in order to contribute to the problems described, the research aims to identify the key success factors that promote business sustainability; the construction of sustainability indicators and an accounting management model, proposing that the methodology will establish a sample object of study; a dialectical method determined by the system approach of all the elements and supported by theoretical procedures such as analysis and synthesis and the deductive hypothetical and empirical as observation.

The design will be of a non-experimental transactional-correlational type, the data will be tabulated in the SPSS statistical programme and questionnaires will be elaborated as an instrument for data collection, with the intention of generating tools in accordance with the characteristics of the agricultural SMEs of the canton of Quevedo, which will improve management and thus achieve improved degrees of efficiency and effectiveness, which is very necessary in the context in which the business activity of the agricultural sector in the country is currently being developed.