Gestión contable y financiera de las plazas de mercado de Medellín

Medellín has four market squares, which serve as cultural meeting points and trading centers, especially for fresh food, which become key players in ensuring food security in the town. The objective of this work was to analyze the accounting and financial management of businesses in the market squares of Medellín and the implications of this dynamic. From a methodological point of view, this research is framed within qualitative, descriptive, and transversal works. A semi-structured interview was used for the managers of the market squares. The results showed that most of the businesses that operate in the squares are characterized by cash sales and with no rudimentary accounting and financial practices, which does not guarantee the conditions of sustainability over time. The informality in the management of the market squares constitutes a great challenge for merchants, the state administration, and the economic development of the city.