Transparencia e importancia de la información financiera para el proceso de toma de decisiones, de la asociación FAPECAFES del cantón Catamayo.
The aim of the present research is to determine the practices on transparency and importance of financial information for the decision-making process in the Regional Federation of Associations of Small Ecological Coffee Growers of the South, in Catamayo canton, considering a qualitative and quantita...
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| Format: | masterThesis |
| Jezik: | spa |
| Izdano: |
2024
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| Teme: | |
| Online dostop: | https://dspace.unl.edu.ec/jspui/handle/123456789/28939 |
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Označite | Izvleček: | The aim of the present research is to determine the practices on transparency and importance of financial information for the decision-making process in the Regional Federation of Associations of Small Ecological Coffee Growers of the South, in Catamayo canton, considering a qualitative and quantitative approach, through the application of scientific, deductive, inductive, and analytical methods, in which the financial statements of the periods 2021-2022 were analyzed. To achieve this purpose, an interview was applied, to those responsible for the administration as well as to its associates, since they are the ones who can provide relevant information, which after carrying out the interviews and analyzing the information, some important findings were highlighted, among them, it was identified that the Federation does not have a good practice of transparency in the financial information, so the decision making process is affected, in addition to the fact that the financial statements show that there are good liquidity indicators, however, the operational indicators, indebtedness and profitability show weaknesses, representing a risk for FAPECAFES. Thus, it can be inferred that it is feasible to establish an improvement proposal on transparency practices and financial information for the Federation's decision-making process. In conclusion, the results constitute a baseline for future research, with the purpose of providing actions, indicators, and criteria to be followed to improve transparency in the financial information of the FAPECAFES Federation, thus contributing to the decision-making process. |
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