The impact of SMES characteristics on management accounting practices: Evidence from the state of Amazonas

• Cintia Zau Barreto ^[1] ; Filomena Antunes Brás ^[1]
  1. [1] Universidade do Minho

     Universidade do Minho

     Braga (São José de São Lázaro), Portugal

     
• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 68, Nº. 3, 2023, págs. 79-106
• Idioma: inglés
• Títulos paralelos:
  • El impacto de las características de las PYMEs en las prácticas de la contabilidad gerencial: evidencia del estado de Amazonas
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    Esta investigación busca identificar las Prácticas de Contabilidad Gerencial (PCG) utilizadas por las Pequeñas y Medianas Empresas (PYMES) y los factores que explican la adopción de esas prácticas. Este estudio es relevante debido a la escasez de estudios en este contexto, especialmente, en los países en desarrollo. Nuestro estudio muestra que las PYMES utilizan principalmente PCG tradicionales.

    Aportamos evidencia de que las características del propietario/gerente, la edad y el sector de actividad de la PYME influyen en la adopción de PCG. Este estudio contribuye: empíricamente, al proporcionar evidencia estadística de los factores de contingencia asociados con la adopción de PCG por parte de las PYME en un país en desarrollo; teóricamente, al enriquecer la literatura sobre PCG y factores de contingencia. Nuestros resultados sugieren pistas para el desarrollo de políticas públicas de apoyo al entorno de la PYME y la importancia de la educación en Contabilidad Gerencial. Para futuras investigaciones, este estudio puede extenderse a otros países en desarrollo.

  • English

    This research seeks to identify Management Accounting Practices (MAP) used by Small and mediumsized enterprises (SMEs) and the factors that explain the adoption of those practices. This study is relevant due to the scarcity of studies in this context, especially, in developing countries. Our study shows that SMEs use mostly traditional MAPs. We provide evidence that the traits of the owner/manager, and the age and sector of activity of the SME influence the adoption of MAPs. This study contributes: empirically, by providing statistical evidence of the contingency factors associated with the adoption of MAP by SMEs in a developing country; theoretically, by enriching the literature on MAPs and contingency factors. Our results suggest clues for the development of public policies to support the small business environment and the importance of Management Accounting education. For future research, this study can be extended, namely to other developing countries.

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