Update of the manual of standards and procedures in the Agricultural and Citrus Company Alone

Abstract

The research was conducted at the Agropecuaria y Citrícola Sola Company with the purpose of developing a procedure to efficiently update the Manual of Accounting Standards and Procedures, an essential document to guarantee the reliability, uniformity, and transparency of the entity’s financial information. The study was carried out under a quantitative approach, since it allowed the objective analysis of the detected deficiencies and the assessment of the effects of the update on the quality of accounting information and decision-making processes; Hernández Sampieri, Fernández, and Baptista (2014) state that the quantitative approach uses data collection and analysis through systematic and structured procedures. Likewise, the research was documentary in nature, supported by the review and analysis of resolutions, accounting regulations, manuals, and specialized bibliography related to accounting and document management; according to Arias (2012), documentary research is based on the search, retrieval, analysis, and interpretation of information obtained from documentary sources. The design was bibliographic, since it allowed the compilation and analysis of theoretical and legal foundations necessary to scientifically support the updating of the manual; Tamayo and Tamayo (2009) argue that bibliographic design facilitates the organization and systematization of existing knowledge on a specific topic. In addition, a diagnosis of the company’s administrative and accounting structure was carried out, identifying weaknesses in procedures, outdated regulations, and improvement needs, which made it possible to propose modifications and new accounting procedures adjusted to current legislation and the operational characteristics of the organization.