Organizational change, and the control the financial statements. The Excandra Company Cia. Ltd. De Machala, Ecuador

Abstract

Operability in business economy has a determinant in controlling the financial statements; which to a fractured situation require organizational changes to provide corrective measures asymmetries in the flow of financial consequences of economic assets with which the organization operates; look to change responds to epistemological foundations of economic science to install theoretical vision modalities presenting business issues. The purpose of the study is to systematize an interpretation of the modalities of organizational change in relation to the economy, which makes it functional as a communication control system and resize its use in improving the company in Ecuador. The methodological strategy is based on the literature review, it plays an observation, and critical to the statements of the interviewees and their arguments. Conflicting spaces where make the changes correspond to a lack of staff responsibilities; the failure of the work; breaches of rules as causes of fraud; the interpretation of a manual accounting procedures are an effect of the limits set by the economic practice, is a solution within the relative autonomy of internal control.