Approaches to community accounting in the local development of the Sancan commune

Abstract

DOI: https://doi.org/10.46296/rc.v8i16.0372

ABSTRACT

Community accounting is a key means for social and economic strengthening, unlike other branches of finance, management and administration that only focus on the economic, transactional or monetary field, this type of accounting goes beyond seeking the success of these items already mentioned, focusing in the same way to the commitment and collective union within a community strengthening local development through understandable practices that promote economic development. The main objective of the study is to analyze community accounting as a strategy for local development in the Sancán community, to facilitate the understanding of the research, methods such as bibliographic, inductive and analytical methods were used to achieve the understanding of and the relationship with the context of the community, the data collection was done through techniques such as surveys and interviews, allowed to know first hand the problems of the community, such as the absence of accounting education in the citizens and the saturation of the current market. It is recommended to improve the incursion of the community authorities in order to strengthen the accounting education of the inhabitants and promote diversity in relation to the predominant activities within the Sancán community.

Keywords: Social cohesion, collective growth, accounting education.