El control interno contable como herramienta de gestión del desarrollo empresarial

Abstract

The objective of this article was to demonstrate the importance of internal accounting control as a management tool for business development, for which a qualitative study of a documentary nature was carried out using the bibliographic review, in the use of search engines and database such as academic google, Scielo, Dialnet, Redalyc, Elsevier, Science Direct and Lilacs. The search criteria were made under the variables: internal accounting control, business management and financial impact. The results showed that the internal accounting control functions as an instrument in which the activities for the identification, treatment, analysis and supervision of the financial information that is generated in the companies are defined through components where operational and economic variables converge to assertive decision making. This tool facilitates the definition of actions in an orderly and systematic manner within a system in which organizations manage to integrate management methodologies that allow evaluating performance, accounting information, decision making, communication processes and preparation of reports of the labor interactions that are generated in companies as part of the corporate sustainability that they must build and provide feedback.