Contabilidad y Auditoría

Permanent URI for this communityhttp://repositorio.uta.edu.ec/handle/123456789/978

Browse

Subject: search.filters.subject.EMPRESA FAMILIAR

Search Results

Now showing 1 - 2 of 2
  • No Thumbnail Available
    Item
    Determinantes que inciden en la contratación de auditoría de forma voluntaria en la provincia de Tungurahua
    (2018-07) Contreras Guayaquil, Gladys Elizabeth; DT - Benítez Gaibor, Marcela Karina
    El presente proyecto de investigación está centrado en el estudio de los determinantes que influyen en la contratación de auditoría para aquellas empresas que están obligadas a contratar auditoria, pero que en el caso de no tener esta obligación contratarían el servicio voluntariamente. El propósito de la investigación fue identificar los determinantes más significativos los cuales tienen mayor influencia en la decisión de contratar auditoria en las entidades y demostrar la opinión de las empresas en cuanto a la utilidad de la contratación de auditoría externa. Para la investigación se aplicó una encuesta a 163 empresas Tungurahuenses obligadas a contratar auditoria quienes manifestaron que los determinantes más significativos son que la auditoria favorece: las relaciones con entidades de crédito u otros prestamistas, precio y la empresa familiar los cuales impulsan a las entidades a continuar contratando el servicio de auditoría de manera voluntaria por los beneficios que se pueden generar.
  • No Thumbnail Available
    Item
    Riesgo y rendimiento en la empresa familiar y no familiar, un estudio comparativo en las empresas manufactureras de la provincia de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-07) Naranjo Castillo, Edith Alejandra; DT - Coba Molina, Edisson Marcelo
    This research focused on the study of risk and performance in family and nonfamily businesses, a comparative study in the manufacturing companies of the province of Tungurahua. For its realization it was important to know the scenario where the familiar and unfamiliar companies are developed both at their macro, meso and micro level; And a critical analysis of the problems of this sector, through a tree of problems could identify the causes and effects of the same, with this information was justified the need and the creation of the objectives for the research that will serve As north. The research variables were based on a theoretical framework with theoretical sources of scientific articles and authors of books that allowed to associate variables for the formulation of the hypothesis: Non-family companies have lower irrigation and higher yields than non-family companies. Manufacturing sector of the province of Tungurahua. The verification of the hypothesis was made through the Quantitative and Qualitative methodology, using a field and bibliographic modality with an exploratory and descriptive level based on the use of observation cards, with the data obtained was performed Comparative study between family and non-family businesses, with which the hypothesis was verified. With the analysis and interpretation of results, not only was the silver hypothesis tested, but also the conclusions and recommendations were generated. Subsequently, the proposal is presented: "Self-evaluation model of financial risks directed at family companies in the manufacturing sector of the province of Tungurahua", which was based on bibliographical sources, detailing the methodology as well as the evaluation of three companies in the sector.