Strengthening the solidarity economy of indigenous reserves based on accounting and technological theory

Accounting and technology serve as enabling tools for strengthening, sustainability, and economic expansion in any type of economy. This study focuses on the economic structures of Indigenous reserves and councils in Florida, Valle del Cauca—specifically the Triunfo Cristal Páez reserve. Unlike the technological growth characterizing modernity, this community lacks these two elements, creating an atmosphere of uncertainty in operations that require accounting rigor for decision-making to ensure stability and continuity. The study addresses the fact that, in the context of economic globalization, these communities have fallen behind in the market due to a lack of knowledge regarding mandatory tax and fiscal regulations applicable to all enterprises in Colombia. Such knowledge—combined with a workforce trained in these areas—is essential for economic expansion, sustainability, and market positioning. This research aims to strengthen the economic production units of these Indigenous communities by boosting the solidarity economy sector through the teaching and practical application of accounting and technological concepts. It seeks to bolster entrepreneurial ventures and build capacity for local growth, with an emphasis on the internal dynamics of solidarity economy value chains. The study’s objective is to improve processes and integrate territories and stakeholders—while respecting the community’s traditional knowledge, practices, and customs—by building knowledge-based structures that strengthen the community’s own practices and promote the comprehensive development of its territories.