REVISTA INNOVA ITFIP, 10 (1). 97-120. JUN. 2022
program?
which
implies
a
great
challenge
for
the
progress
and
economic
development
of
the
country characterized by
various dynamics and constant changes that It has a direct impact on
companies
and
whose
models
must
migrate
quickly
to
meet
the
needs
of
the
environment.
Currently, entrepreneurship has become an important tool for societies, it helps to direct business
models
through
new
trends
such
as
digitization
and
innovation,
as
well
as
social
and
cultural
changes from a social responsibility perspective.
The
document
presents
the
preliminary
results
of
the
project
entitled
"Center
of
Support
and
Management for Entrepreneurship Phase I 2020 and II 2021" of the Public Accounting program of
the
University
Foundation
of
the
Andean
Area
-FUAA,
whose
main
objective
is
to
formulate
support strategies in processes accounting for entrepreneurs, through the creation of a support and
management center for entrepreneurship. The applied methodology addresses the problem from a
descriptive exploration and from a qualitative approach; various documentary sources are analyzed
for the elaboration of theoretical bases, trends and perspectives, where cases of entrepreneurship
by necessity and opportunity mark the trend of business success in the country.
Finally, and in a special way, the support and management center for entrepreneurship is created,
emphasis is placed on the accounting area with the design of different methodological strategies,
strengthening the managerial skills
of students as mentors of new business models so that they
accompany the undertakings throughout the production chain and thus strengthen the consolidation
of the business fabric.
Keywords:
Entrepreneur,
innovation,
trends,
accounting,
support
and
management
center
for
entrepreneurship
Introducción
El concepto de emprendimiento es un tema de creciente interés en la actualidad, varios grupos de
interés se dan a la boga de indagar y proponer enfoques sobre el mismo, tomando como punto de
partida la situación actual de las naciones en cuanto al desarrollo económico, y especialmente, al
desempleo. Históricamente el emprendimiento nace como alternativa en los países denominados
tercermundistas, sin embargo, con el tiempo comienza a ser una preocupación a nivel mundial. El
emprendimiento ha jugado y juega un papel relevante en el desarrollo económico y social de las
naciones,
adquiriendo
mayor
reconocimiento
e
importancia
con
el
aumento
de
las
tasas
de
desempleo asociadas a las crisis de la economía mundial.