ARTÍCULOS ORIGINALES
ISSN 2389-8186
E-ISSN 2389-8194
Vol. 9, No. 2
Julio-diciembre de 2022
doi: https://doi.org/10.16967/23898186.791
pp. 11-23
rpe.ceipa.edu.co
* Candidata a Doctora en Administración y Dirección de Empresas. Universidad Complutense de Madrid, Madrid, España.
E-mail: luznatob@ucm.es. ORCID: 0000-0002-5135-8219. Google Scholar: https://scholar.google.com/citations?user=S6Ypb_IAAAAJ&hl=es.
Scopus Author ID: https://www.scopus.com/authid/detail.uri?authorId=57218766520.
** Doctora en Contabilidad. Universidad Complutense de Madrid, Madrid, España. E-mail: eurquiag@ccee.ucm.es.
ORCID: 0000-0003-4724-7185. Google Scholar: https://scholar.google.com/citations?hl=es&user=VUP9AjIAAAAJ. Scopus Author ID:
https://www.scopus.com/authid/detail.uri?authorId=55786873400.
*** Doctora en Ciencias Económicas y Empresariales. Universidad de Castilla-La Mancha, Toledo, España. E-mail: elisaisabel.cano@uclm.es.
ORCID: 0000-0002-1870-3869. Google Scholar: https://scholar.google.com/citations?hl=es&user=SdwV2I4AAAAJ. Scopus Author ID:
https://www.scopus.com/authid/detail.uri?authorId=56530857800.
The use of financial information in
the business management of SMEs in
Colombia
LUZ NATALIA TOBÓN PERILLA*
ELENA URQUÍA GRANDE**
ELISA ISABEL CANO MONTERO***
ISSN 2389-8186
E-ISSN 2389-8194
Vol. 9, No. 2
Julio-diciembre de 2022
doi: https://doi.org/10.16967/23898186.791
COMO CITAR ESTE ARTÍCULO
How to cite this article:
Tobón, L.N., Urquía, E. and Cano,
E.I. (2022). The use of financial
information in the business
management of SMEs in Colombia.
Revista Perspectiva Empresarial,
9(2), 11-23.
Recibido: 28 de marzo de 2022
Aceptado: 30 de septiembre de 2022
ABSTRACT The economic development of the regions depends to a great extent on
management skills. Objective. To determine the level of use of nancial information by SMEs
in Boyacá in their economic management. Methodology. The method used is quantitative,
based on the business bases of the chambers of commerce, classied as group II in the
implementation of the IFRS. 159 entrepreneurs were surveyed, 86 % of which were small
and 14 % medium-sized companies. Results. 44 % of the SMEs in Boyacá do not have an
integrated accounting information system; 53 % generate comparative nancial statements,
but only 36 % of them do so for decision-making purposes and the remaining 64 % consolidate
accounting reports for reporting to control entities, contracting and nancing procedures.
Regarding the IFRS implementation process, 33 % already apply the international regulatory
framework, and the remaining 67 % have started its implementation, but do not apply it
completely. Conclusion. A low level of use of economic-nancial information for decision
making was detected.
KEY WORDS IFRS implementation, nancial information, business management, SMEs,
decision making, use of nancial information.
El uso de la información nanciera en la gestión de las pymes colombianas
RESUMEN Las competencias gerenciales juegan un papel importante en el desarrollo
económico de las regiones. Objetivo. Evaluar el uso que hacen las pymes de la información
nanciera para la gestión económica en Boyacá (Colombia). Metodología. El estudio aplica
un método cuantitativo sustentado en las bases empresariales de las cámaras de comercio,
clasicadas como grupo II en la implementación de las NIIF. Resultados. El 44 % de las pymes
de Boyacá carece de un sistema integrado de información contable; el 53 % presenta estados
nancieros comparativos, pero solo el 36 % lo hace para la toma de decisiones. El 64 %
restante consolida informes contables para reportar a entes de control y para efectos de
contratación y nanciación. En cuanto a la adopción de las NIIF, el 33 % de las empresas ya ha
aplicado el marco normativo internacional; mientras que el 67 % restante no lo ha aplicado
completamente. Conclusiones. Se identicó que la información económico-nanciera es
escasamente utilizada para la toma de decisiones.
PALABRAS CLAVE implantación de las NIIF, información nanciera, gestión empresarial,
pymes, toma de decisiones, uso de la información nanciera.
13
ARTÍCULOS
LUZ NATALIA TOBÓN PERILLA, ELENA URQUÍA GRANDE, ELISA ISABEL CANO MONTERO
Revista Perspectiva Empresarial, Vol. 9, No. 2, julio-diciembre de 2022, 11-23
ISSN 2389-8186, E-ISSN 2389-8194
O uso da informação nanceira na gestão das PMEs colombianas
RESUMO As habilidades gerenciais desempenham um papel importante no
desenvolvimento econômico das regiões. Objetivo. Avaliar o uso que as PMEs fazem
da informação nanceira para a gestão econômica em Boyacá (Colômbia). Metodologia.
O estudo aplica um método quantitativo baseado nas bases de negócios das Câmaras
de Comércio, classicadas como grupo II na implementação do IFRS. Resultados.
44% das PMEs de Boyacá carecem de um sistema integrado de informação contábil;
53% apresentam demonstrações nanceiras comparativas, mas apenas 36 % o fazem
para tomada de decisão. Os restantes 64 % consolidam relatórios contabilísticos
para reporte às entidades de controle e para efeitos de contratação e nanciamento.
Em relação à adoção do IFRS, 33 % das empresas já aplicaram o marco regulatório
internacional; enquanto os 67 % restantes não o aplicaram totalmente. Conclusões.
Identicou-se que as informações econômico-nanceiras são pouco utilizadas para
a tomada de decisão.
PALAVRAS CHAVE implementação de IFRS, informação nanceira, gestão empresarial,
PME, tomada de decisão, utilização de informação nanceira.
14
ARTÍCULOS ORIGINALES
LUZ NATALIA TOBÓN PERILLA, ELENA URQUÍA GRANDE, ELISA ISABEL CANO MONTERO
Revista Perspectiva Empresarial, Vol. 9, No. 2, julio-diciembre de 2022, 11-23
ISSN 2389-8186, E-ISSN 2389-8194
Introduction
SMEs represent more than 90 % of the total
number of companies in the world (UN, 2021), 99
% in the European Union and 99 % in Colombia.
Therefore, their importance at the economic
level is unquestionable both in the generation of
employment (about 70 % of the world population
and about 98 % of formal employment in Colombia)
(DANE, 2021), as well as in the contribution of taxes
for the redistribution of wealth in society (Basit,
2021). For these reasons, this study contributes
to the achievement of SDG 8 (promote sustained,
inclusive and sustainable economic growth, full and
productive employment and decent work for all),
and 9 (promote sustainable industrialization and
foster innovation).
In the survival of SMEs, the implementation and
has been established as a key factor for proper
management of tangible and intangible assets of
such information by SMEs in Colombia is a pending
matter.
statements constitutes the tool that allows a
diagnosis of how cash has been managed (Kropivšek
and Grošelj, 2019), and in general the corporate
economic situation; it allows to identify the cost
the measurement of performance and plan the
strategy (Sherman, 2015; Lu and Caishigang, 2018).
the basis for success in business management and
enterprises and favour’s the duration, solvency
and competitiveness (Nguyen and Chien, 2021),
contributing to economic growth, employment
to development (Shashi et al., 2019).
Therefore, given the strategic importance
management and application in SMEs for business
decision making (Forrest et al., 2021); together with
the high participation of SMEs in the economies, it
becomes relevant to analyze the level of use and