Estructuración de un modelo de gestión organizacional para las asociaciones de cultivadores de palma africana de la región del Catatumbo articulado a las NIIF PYMES

Abstract

The present research work seeks to propose the structuring of an organizational management model articulated to the IFRS PYMES (International Financial Reporting Standards), applicable to the associations of African palm growers in the region of Catatumbo Norte de Santander, in Colombia, which gradually facilitate organizational strengthening, whose information that is generated within the framework of IFRS SMEs as a result of its operation, is reliable for the users of the information; The research work was developed under a mixed approach, through the application of instruments for the collection, processing and subsequent analysis of quantitative and qualitative data of a descriptive and documentary type, in order to know the current state and the management of palm growers' associations; applied to the key personnel of 12 associations, made up of 3 members; president, manager, and accountant of each one, according to the determined population, for a total sample of 36 members; designed based on the components of COSO 2018 (Committee of Sponsoring Organizations of the Treadway Commission), and the legal framework of IFRS SMEs, according to the scope of application contained in Law 1314 of 2009 and Decree 3022 of 2013 and its regulations, and as a result of the research work, it is necessary to structure an organizational management model for associations of African palm growers articulated to IFRS, seeking an Association approach at a macro level that can cover the financial needs of palm growers. African from the Catatumbo region.