Bibliographic citations
Humpire, B., Fernandez, K. (2022). Control interno y su influencia en la gestión contable de las MiPymes del sector manufacturero de ADEPIA, Arequipa – 2020 [Universidad Tecnológica del Perú]. https://hdl.handle.net/20.500.12867/5485
Humpire, B., Fernandez, K. Control interno y su influencia en la gestión contable de las MiPymes del sector manufacturero de ADEPIA, Arequipa – 2020 []. PE: Universidad Tecnológica del Perú; 2022. https://hdl.handle.net/20.500.12867/5485
@misc{sunedu/3174647,
title = "Control interno y su influencia en la gestión contable de las MiPymes del sector manufacturero de ADEPIA, Arequipa – 2020",
author = "Fernandez Mamani, Katia Roxana",
publisher = "Universidad Tecnológica del Perú",
year = "2022"
}
In the thesis presented, the following question is formulated: How does internal control influence the accounting management of MSMEs in the ADEPIA manufacturing sector of the city of Arequipa in the 2020 period?, with the aim of determining its influence among the variables, the work is justified in demonstrating through the analysis of the results, how internal control benefits accounting management procedures; making known the effectiveness in its application based on the study of the components of Internal Control. The hypothesis is: Internal control has a reasonable influence on the accounting management of MSMEs in the ADEPIA manufacturing sector. The methodology is of a non-experimental quantitative type, with a descriptive - correlational - cross-sectional design; to gather the information, the questionnaire was used as an instrument, applied to 38 companies as a sample of a population of 43 MSMEs. The results revealed the influence of internal control to a reasonable degree with a Rho Spearman of 0.638 and with a significance of (0.000), compared to accounting management, testing the hypothesis proposed favorably. Therefore, it is concluded that internal control is predominant in accounting management, because it achieves continuous improvement in the processes of companies generating a competitive advantage.
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