Tratamiento contable y su incidencia en los proyectos y programas de inversión social en la cámara nacional de acuacultura del cantón guayaquil periodo 2023

The main objective of this research is to analyze the impact of accounting treatment on the management of social investment projects and programs implemented by the National Chamber of Aquaculture (CNA) of the Guayaquil canton during the 2023 period, since the lack of clarity regarding accounting processes affects the management, execution, and real impact of its social investment projects and programs. The research was carried out using a mixed methodology with a qualitative and quantitative approach, since interviews were applied to CNA officials and a documentary review of secondary sources (accounting regulations, books, articles) and primary sources (financial statements, audit reports). The results of the research made it possible to identify factors that influence budget allocation and segmentation, high expenses in items without major relevance, and a negative operating margin in one of the main social investment projects despite having favorable financial performance. As a consequence, it is concluded that poor management of accounting processes has repercussions on the profitability of the organization.

• Main Author: Zambrano Ganchozo, Jonathan Esau (author)
• Format: masterThesis
• Language: spa
• Published: 2025
• Subjects: Tratamiento Contable; Inversión Social; Proyectos,; Impacto Social,; Rentabilidad
• Online Access: https://repositorio.uteq.edu.ec/handle/43000/8666