Factores que conllevan al área administrativa a abusar del manejo del contrato por prestación de servicios y las consecuencias de esta mala práctica a nivel contable y administrativo

Abstract

In Colombia there are various types of contracting with particular characteristics so that companies can choose and use it with their applicants according to the activities to be carried out, the remuneration, the time and others. From this, it is observed that public and private organizations are choosing a contracting model where the employer avoids the recognition and payment of social benefits, taking the contract for the provision of services and infringing its nature and characteristics causing it to be configured as a contract reality. Indeed, the factors that lead the administrative area to carry out these contracts were identified, the possible consequences of this practice were also studied in both the administrative and accounting areas, in addition, the academic contributions extracted from the literature review carried out were exposed on the serious social and economic implications of job insecurity practices. Subsequently, a comparison was made between the employment contract and the contract for the provision of services, analyzing the costs, risks and benefits for the employer, this was done by applying the regulatory analysis to a hypothetical case of a contract by a company, also an online survey was carried out in order to measure people's knowledge of these contracts. As a conclusion of this research, the need for ethical pillars within organizations and society is expected to be evident, emphasizing the economic disadvantages that the misuse of the contract for the provision of services can represent.