Remittances Review

ISSN:2059-6588 | e-ISSN: 2059-6596

ISSN:2059-6588 | e-ISSN: 2059-6596

METHODOLOGICAL APPROACH FOR THE ACCOUNTING RECOGNITION OF KNOWLEDGE MANAGEMENT IN COLOMBIAN SMEs.

Authors:
Freddy Mestre Gomez,James Perez Moron,Oscar Torres Yarzagaray
Keywords
knowledge management ,Accounting Recognition ,Accounting Processes ,Competitiveness ,SMEs ,

Abstract

Colombian MSMEs represent 98% of the total business fabric registered in chambers of commerce, however, within this conglomerate are SMEs, which, having a representation of around 8% at the national level, are considered the best companies for the reception of foreign investment, creation of productive alliances, generation of massive employment and ultimately excellent coordination with micro and large entrepreneurs.But, in Colombia there is no evidence of accounting recognition of knowledge management, so companies located in the sector under study do not have assurance of their knowledge from the training of human talent, which reduces their competitive capabilities.Therefore, through qualitative research, projective typology and observational design, the aim is to carry out the methodological approach of a model capable of accounting for the entire knowledge management process of Colombian SMEs.