Recognizing that micro companies are an essential part of national and international business community for his contribution to employment and wealth gene-ration, these are subject to risks that, if not properly managed, affect not only growth, but also threaten his residence, so it is essential to identify and measuring the level of risk exposure in these institutions; however, the existing methods are based on statistical data that these businesses do not generate.In this context, the paper presents a proposal of risk assessment in micro business from a qualitative pers-pective, based on the methodology of Enterprise Risk Management (ERM) in IEREM (Perez and Garcia Campos, 2013) instrument through a case study in Mexico metalworking manufacturing. The results show that ERM is a qualitative methodology easily applicable to these enterprises, which identifies chart and hierarchically in ...

Al reconocer que las micro empresas representan una parte esencial del tejido empresarial nacional e internacional por su contribución al empleo y a la generación de riqueza, estas se encuentran sometidas a riesgos que, si no son adecuadamente gestionados, afectan no solo su crecimiento, sino incluso amenazan su permanencia, por lo que se hace indispensable identificar y medir el nivel de exposición de riesgos en estas entidades; sin embargo, las metodologías existentes se basan en datos estadísticos que este tipo de empresas no generan. Bajo este contexto, el estudio presenta una propuesta de evaluación del riesgo empresarial en microempresas desde una perspectiva cualitativa, basada en la metodología del Enterprise Risk Management (ERM), con el instrumento IEREM (Pérez, Campos y García, 2013), a través de un estudio de caso en el sector manufacturero metalmecánico mexicano. ...

The accounting manipulation or creative accounting is a current topic, it is widely practiced but little combated: altering benefits. Activity has been done for years by various countries, as if it were a game, the truth is that its nature and consequences is a topic of great interest, since an opportunistic accounting choice taken by the management of a company can lead to certain individuals are privileged at the expense of others. How to hide debt off balance, how to alter items of income and expenses. According to an investigation by the Securities and Exchange Commission in the U.S., more than half of the financial abuse of the 90’s were due to incorrect policies for revenue recognition. The influence of accounting manipulation on financial and equity structure has an impact on the truth of financial reporting and thus accounting for the valuation of the economic unit. The subject...

The adoption of the ISAs, to Mexico and other countries, has benefits and problems that are seen as areas of opportunity, such a regulation is considered a worldwide standard, with a greater degree of rigor and universality, which aims to contribute to the global financial stability and offset the volatility that accompanies globalization, but also requires an assessment of regulations and legislation in the country to turn, allow the full implementation of these standards. The NIA currently given to the audit, greater confidence in Mexican law, since it sustains bajonormas reliability and certainty, that the financial statements generated by companies, are regulated uniformly, which brings logical greater acceptance of the data they contain, therefore, allow the comparison of financial reporting in an international environment, which in turn leads each generates more promotion of foreig...

The accounting manipulation or creative accounting is a current topic, it is widely practiced but little combated: altering benefits. Activity has been done for years by various countries, as if it were a game, the truth is that its nature and consequences is a topic of great interest, since an opportunistic accounting choice taken by the management of a company can lead to certain individuals are privileged at the expense of others. How to hide debt off balance, how to alter items of income and expenses. According to an investigation by the Securities and Exchange Commission in the U.S., more than half of the financial abuse of the 90’s were due to incorrect policies for revenue recognition. The influence of accounting manipulation on financial and equity structure has an impact on the truth of financial reporting and thus accounting for the valuation of the economic unit. The subject...

The adoption of the ISAs, to Mexico and other countries, has benefits and problems that are seen as areas of opportunity, such a regulation is considered a worldwide standard, with a greater degree of rigor and universality, which aims to contribute to the global financial stability and offset the volatility that accompanies globalization, but also requires an assessment of regulations and legislation in the country to turn, allow the full implementation of these standards. The NIA currently given to the audit, greater confidence in Mexican law, since it sustains bajonormas reliability and certainty, that the financial statements generated by companies, are regulated uniformly, which brings logical greater acceptance of the data they contain, therefore, allow the comparison of financial reporting in an international environment, which in turn leads each generates more promotion of foreig...

SMBs have been crucial to the Colombian economy thanks to their contribution to job creation and their positive impact on production. Thus, this research aimed to identify the key categories and variables that influence SMB internationalization, based on the Uppsala model and the theory of dynamic capabilities. The methodology followed was structural equation modeling. The sample included 100 SMBs of the textile-dressmaking sector, geographically located around the city of Medellín, Colombia, in Valle de Aburrá. To define the theoretical relationships, among categories, variables, and hypotheses, was created a path diagram as a strategy to better observe causal relationships between dependent and independent variables. To determine the instrument’s reliability, we analyzed the data using SPSS and then ran the structural equations on the LISREL software. The results allowed us to iden...