Análisis de las cuentas por cobrar comerciales en las empresas de la provincia de Loja cantón Loja año 2024

Abstract

Abstract: The objective of this study was to analyze the application of accounting standards in trade accounts receivable in companies in the canton of Loja during 2024, given the problem of heterogeneous accounting practices and the persistence of traditional methods that can affect the quality of financial information. To this end, a descriptive study was conducted using a quantitative approach and a non-experimental design, with a structured survey of 66 accounting managers, comprising 68% limited liability companies and 32% corporations, who submit their financial statements to the Superintendency of Companies. The main findings show that 80% of companies manage their accounts receivable under IFRS 9, using the simplified approach and the provision matrix to calculate expected credit losses; while 72% have accounting policy manuals and 68% have specialized areas for credit risk management, where 36% of respondents use traditional methods or fiscal criteria for impairment, and 18% do not perform any prior risk analysis before granting credit. Furthermore, when analyzing accounting practices by sector, size, age, and legal structure, large companies with a longer history are the ones that implement more rigorous controls whose policies are aligned with international standards. In conclusion, despite progress in the adoption of international accounting standards, there is a need to strengthen training and technical support, especially in micro and small enterprises, to ensure transparency and financial sustainability. It is recommended to promote continuous training programs and the standardization of accounting procedures that optimize the management of trade receivables in the business environment of Loja.