Internal Control and Organizational Culture in Small Businesses, A Conjunction To Competitiveness

José G. Vargas-Hernández, Rafael Casas Cárdenaz, & Dra. Patricia Calderón Campos

University Center For Economic and Managerial Sciences, University of Guadalajara
Instituto Tecnológico de Lázaro Cárdenas

Abstract: The present work has as main objective, to examine the internal control strengthened of organizational culture as a competitive strategy of small businesses, against globalized environment. The need for this research is a response to detecting that a representative percentage of these organizations have no control standards that guarantee the protection of its assets and their proper use, risk prevention, to help in the generation of reliable financial information and to evaluate the efficiency of operations. To abound in the literature it is observed that the standards alone does not guarantee a positive result , the need to strengthen it with an organizational culture addressed to comply with them , as a means to achieve the mission and vision all members share as an entity.

Keywords: Competitiveness, internal control, organizational culture, small businesses.