PROPUESTA DE UN SISTEMA DE MEJORA CONTINUA PARA LAS FIRMAS DE CONTADORES PÚBLICOS DE CULIACÁN, SINALOA

Abstract

The objective of this research was to propose a continuous improvement system to public accounting firms to enable them improve the performance of their organizations. For this, we studied the situation of the service sector in the world and in Mexico, and the professional accounting sector in Culiacan, Sinaloa, which is immerse in the service sector. We also investigated and analyzed the continuous improvement systems that have been proposed in different organizations in Mexico to improve their performance. We used the hypothetical-deductive research, from the observation it was possible to establish that the lack of a system of continuous improvement in public accounting firms has resulted in the poor performance of the organizations. This performance is reflected in the customer perception of the quality service offered, which led to design and implement a data collection instrument to study the perceptions of customers belonging to accounting firms. From the results of data collection, the needs of customers were found. Due to the above we propose a system of continuous improvement to have a good performance in public accounting firms in order to be able to satisfy the customer needs.