Cultura contable como aporte al proceso de toma de decisiones de los emprendedores; caso de la organización de la red de productores manuales de El Oro Ecuador Orpromaoro-Ec.

Abstract

This study analyzes the influence of accounting culture on the economic decision-making processes of entrepreneurs belonging to the organization ORPROMAORO-EC, located in the province of El Oro, Ecuador. Through a quantitative approach, structured surveys were conducted with the 16 members of the organization, evaluating eight key subdimensions: accounting principles, accounting process, IFRS standards, tax regulations, planning, management, execution, and control. The results show that although entrepreneurs partially recognize the importance of accounting culture, there are significant deficiencies in its practical application—particularly in the use of international standards and basic accounting tools. These limitations affect the quality of available financial information and, consequently, the effectiveness of their business decisions. The research proposes a strategic action plan aimed at strengthening the accounting, tax, and administrative competencies of entrepreneurs through training programs, participatory methodologies, and evaluation tools. It concludes that a solid accounting culture is essential to enhance the sustainability, transparency, and competitiveness of entrepreneurial initiatives within the framework of the popular and solidarity economy.