Accounting Policies: An Indispensable Tool for Service Sector Enterprises: A Literature Review

Pasco P.J.B.; Ramos Farroñán E.V.; León P.M.S.; Gonzales J.L.C.; Torres E.R.T.; López Cuadra Y.M.; de Bagua F.L.; Yovera V.R.R.; Rojas L.C.; Guzmán Valle M.D.L.Á. · Journal of Educational and Social Research (2025) · DOI: 10.36941/jesr-2025-0105

Resumen

Accounting and administrative policies play a fundamental role in determining the effectiveness of companies wishing to remain in a highly competitive market. The purpose of this article was to examine the accounting policies employed by companies and service entities during the economic reactivation process following the Covid-19 health crisis, for which a literature review was carried out. In relation to the methodology employed, bibliographic research and a synthesis of various databases, such as SCOPUS, Web of Science, ProQuest, EBSCOhost, and Science Direct, were carried out. In the analysis of the 50 articles reviewed, it was found that various authors reflect on the implementation and use of accounting policies as management tools for companies. Accounting policies comprise criteria and principles that guide the preparation of an organization's financial plans. Therefore, it is imperative that the statements show consistency and uniformity in presenting information during a given period. The modification of accounting policies must be recorded in accordance with the transitional provisions and applicable standards. Consequently, the implementation of these policies has been shown to play a fundamental role in the accounting process for the preparation of financial statements.

Instituciones: Universidad Tecnológica del Perú; Universidad César Vallejo; Universidad Señor de Sipán