Dificultades Contables, Tributarias y Financieras en Emprendedores con Discapacidad: El Caso de Morona-Ecuador

The literature has extensively documented the accounting, tax, and financing challenges faced by entrepreneurs with disabilities. However, there is limited information on creating an environment that fosters an inclusive entrepreneurial culture for this group. It is the responsibility of both the state and private organizations to facilitate the development of these ventures through mechanisms that address these challenges. This research specifically focuses on identifying the unique difficulties faced by entrepreneurs with disabilities in the Morona canton, Ecuador, exploring and understanding the accounting, tax, and financing obstacles they encounter. To achieve this, a questionnaire was administered to entrepreneurs with disabilities, and the data were analyzed using SPSS software and Cronbach's Alpha. The results reveal that difficulties in accounting, taxation, and financing negatively impact the ventures of individuals with disabilities. These findings underscore the urgency of designing strategies and policies that enhance access to accounting education, simplify tax processes, and promote more inclusive financing, contributing to a more equitable and supportive environment for entrepreneurs with disabilities in the Morona canton.