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ASSOCIATIVITY, AN ALTERNATIVE DEVELOPMENT MANAGEMENT MODEL IN THE CRAFT SECTOR ECUADOR – COLOMBIA

Abstract:

This article presents the results of the research project “Implementation of the management model of micro and small enterprises in Colombia and Ecuador, from the administrative and financial perspective within the framework of the objectives of sustainable development” developed within the framework of cooperation interinstitutional between the Accounting careers of the Catholic University of Cuenca and the Cooperative University of Colombia, whose fundamental objective is focused on analyzing the management of micro and small busi-nesses, through a comparative study on associativity in the tourist and artisan sector Ecuadorian and Colombian, through the questionnaire economic characterization of the SME sector, which emerges from the aforementioned research project, in which different variables are observed such as legal form, composition of capital, economic activity, number of employees, applied to 40 artisan enterprises in Ibagué and 67 in the city of Cuenca. The relevant results of the study denote a great similarity in hiring and the trend towards entrepreneurship, differing in the distribution of economic activity, aspects that allow us to conclude that the manifestations of popular and solidarity economy have a similar regulatory framework and structural characteristics.