Resumo

BRAVO AVALOS, María Belén; MARIN ELIZALDE, Letty Karina  e  MORALES NORIEGA, Adriana Margarita. Cannabis as a therapeutic agent in Ecuador, accounting economic repercussion. Rev Cuba Reumatol [online]. 2023, vol.25, n.2  Epub 01-Jun-2023. ISSN 1817-5996.

The Ecuadorian health scene is facing the introduction, as a legalized product, of cannabis as a therapeutic agent in the country. This measure brings with it a series of transformations in various aspects to which the productive life of the country must adapt rapidly. The objective of this research is to analyze the possible accounting economic repercussion that the legalization of cannabis brings as a therapeutic resource. A bibliographical review and subsequent analysis were carried out in order to carry out a futuristic model of how the introduction of cannabis will influence the productive and accounting market in the country. It is considered that the introduction into the pharmaceutical market of products derived from cannabis, for medicinal use, will initially be imported; however, with the passage of time, other actions will be implemented such as planting, harvesting, processing, distribution and sale of the final product. All these elements will generate jobs, expenses, income, investments and other elements that imply an economic and accounting repercussion in the country. It is concluded that the future perspective, from the economic and accounting point of view, with the legalization of cannabis as a therapeutic agent in the country, is favorable; However, to achieve this, it is necessary to authorize other processes prior to the commercialization of pharmaceutical products based on the properties of cannabis; Only in this way can its influence on the labor and economic market of Ecuador be specified.

Palavras-chave : cannabis; accounting; economy; medical marijuana.

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