The Commissioner on Small and Medium Enterprises. A decorative figure?

Authors

  • Sergio Félix Enríquez

Keywords:

Commissioner, Small and Medium Enterprises

Abstract

In any group of people, whether families or entire societies, in order for the relationship between its members to be positive and in accordance with their activities, to achieve a desired goal, it is necessary that there are members who lead it and who decide for all the others based on previously made agreements and above all that there are people who are in charge of the surveillance or action of each one of them. For example, currently in our civil society, the main headache is the public insecurity in which we live, due to various factors, from economic, social or individual and that is reflected and is mainly held responsible by those in charge of surveillance.
In commercial companies, whether legally recognized or not, there must be a body in charge of making decisions, which is the general shareholders' meeting; another in charge of executing said decisions, which falls to the executive or administrative body, and the one in charge of surveillance, which is in charge of the surveillance committee or commissioners.
In large corporations or public companies, due to their size, complexity and control needs, we may think that they function properly, but in reality, in small and medium-sized companies, will there be a supervisory body carrying out the activities that legally correspond to it?, assuming the obligations that correspond to it?, carried out by the people who, according to the law, should carry them out?
This problem can be aggravated if we are talking about family-type companies, where the person in control of the company is usually a single member, who is the one who decides what to do, how to do it and only self-assesses whether he is acting appropriately or incorrectly, which he will never manifest to the rest of society, situations that can be the cause of the success or failure of many businesses of this type.

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References

Resa, Manuel (2000) Contabilidad de Sociedades, México: Ecasa

Guajardo, Gerardo (1999) Contabilidad Financiera, México: Mc. Graw Hill

Elizondo, Arturo (2000) Proceso Contable/Contabilidad del Capital, México: Ecafsa

Baz, Gustavo (1996) Curso de Contabilidad de Sociedades, México: Porrúa

IMCP (2004) Normas y Procedimientos de Auditoría, México: IMCP

Rincón, José (2004) Revista Contaduría Pública, México: IMCP

Ley General de Sociedades Mercantiles (2002) México: Porrúa

Published

2024-09-09

How to Cite

Félix Enríquez , S. (2024). The Commissioner on Small and Medium Enterprises. A decorative figure?. Revista Vértice Universitario , 5(23). Retrieved from https://revistavertice.unison.mx/index.php/rvu/article/view/190

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