Resumo

NAVARRO SILVA, Otmara; LOPEZ MACAS, Mayra Elizabeth  e  PEREZ ESPINOSA, María José. ACCOUNTING CONTROL RULES: ESSENTIAL OPERATION IN BUSINESS MANAGEMENT: AN ECUADORIAN CASE. Universidad y Sociedad [online]. 2017, vol.9, n.3, pp. 46-51. ISSN 2218-3620.

The accounting control of a company is extremely important, since it allows the registration of all operations, providing reliable and timely information, to make administrative decisions in its management. This research was carried out in the Hotel Araujo in the city of Machala, using empirical methods of direct observation, interview and surveys, applied to both personnel working in said company and to accountants in professional practice; with the purpose of analyzing the accounting situation of the same, for its continuous improvement and solid and reliable establishment. The company's shortcomings were identified, such as poor internal accounting control, which has generated a number of drawbacks to perform adequately and establish its functioning. The results obtained were analyzed, both qualitatively and quantitatively, which demonstrated the problem posed and the guidelines for its solution.

Palavras-chave : Accounting control; continuous improvement; solid and reliable establishment.

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