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

Authors

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.

Author Biographies

James Perez Moron, Universidad Tecnologica de Bolivar

Department Head in Management (School of Business), Universidad Tecnologica de Bolivar

PhD Student in Management of Organizations.
Universidad de la Sabana, Bogotá, Colombia

Oscar Torres Yarzagaray, Universidad del Sinu, Elias Bechara Zainum

Economista, Universidad de Cartagena. Magister en Logística, Escuela Naval de Oficiales Almirante Padilla, Magister en Gestión de las Organizaciones, Universidad EAN. Doctor en Ciencias Económicas, Universidad del Zulia.

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Published

2023-11-28

Issue

Vol. 8 No. 4 (2023)

Section

Articles