Perception of footwear industry micro-entrepreneurs located in Commune Nine at San Jose de Cucuta (Colombia) regarding the implementation of the Technical Regulatory Framework for Financial Reporting
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Abstract
This study aimed to determine the perceptions of microenterprise owners of the footwear sector at Commune 9 in the city of San Jose de Cucuta about the application of the Technical Regulatory Framework for Financial Reporting (MTNIF). Methodologically, this was a qualitative descriptive study based on a sample of 45 micro-enterprises. A semi-structured interview was used to collect the information. Categories and subcategories were created and processed through reconstructive matrices. The results show that entrepreneurs ignore the MTNIF given that they have failed to implement the requirements of Decree 2706. Consequently, this study evidences the importance of training micro-entrepreneurs of this sector on the MTNIF requirements for filing their financial statements
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