Colombian SMEs, moderately infringing in matters of transparency
DOI:
https://doi.org/10.18041/2619-4244/dl.37.13385Keywords:
Transparency, corporate social responsibility, SMEs, corporate culture, corporate governance and financingAbstract
Colombia is classified among the most corrupt countries, a situation that extends to organizations and places SMEs at a particular disadvantage within their operating environment, as their weak financial capacity has led to their stigmatization as companies lacking the ability to act responsibly and transparently. This article, derived from a study conducted by the Observatory on Corporate Crimes affiliated with the Faculty of Accounting Sciences at the Remington University Corporation, seeks to demonstrate that, as of 2023, SMEs have responsible strategies that ensure transparency. To this end, the measurement model proposed by Quintero Quintero (2018) is applied. The main finding regarding transparency shows that Colombian SMEs are moderately infringing.
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