Las restricciones en el acceso al crédito bancario y el uso de sistemas de contabilidad y control de gestión en pequeñas empresas

• Marcos Álvarez-Espiño ^[1] ; Sara Fernández-López ^[1] ; Lucía Rey-Ares ^[1] ; Roberto Graña-Álvarez ^[2] ; José Berbel-Vera ^[3] ; Ernesto López-Valeiras ^[4]
  1. [1] Universidade de Santiago de Compostela

     Universidade de Santiago de Compostela

     Santiago de Compostela, España

     
  2. [2] Universidad de Burgos

     Universidad de Burgos

     Burgos, España

     
  3. [3] Universitat de València

     Universitat de València

     Valencia, España

     
  4. [4] Universidade de Vigo

     Universidade de Vigo

     Vigo, España

     

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• Localización: Revista de Contabilidad y Tributación. CEF, ISSN-e 2792-8306, ISSN 2695-6896, Nº 507, 2025, págs. 171-193
• Idioma: español
• DOI: 10.51302/rcyt.2025.24253
• Títulos paralelos:
  • Credit constraints and the use of management accounting and control systems in small enterprises
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• Resumen
  • español

    Este trabajo estudia la relación entre el uso de sistemas de contabilidad y control de gestión (SCCG) y las restricciones de acceso al crédito bancario de las pequeñas empresas en España. El acceso al crédito es un factor determinante para el crecimiento y la supervivencia de este tipo de organizaciones. Aunque la literatura sugiere que el uso de SCCG puede reducir las barreras para obtener financiación, la evidencia empírica al respecto es limitada. Los análisis previos son escasos y relativamente recientes, se centran en sectores específicos de economías en vías de desarrollo y no tienen como objetivo principal relacionar estas variables. Este estudio utiliza datos de la Encuesta de Competencias Financieras en las Pequeñas Empresas, realizada por el Banco de España en 2021, con un total de 1.120 observaciones. Los resultados confirman una relación negativa entre el uso de estos sistemas y las restricciones de acceso al crédito bancario, lo que sugiere que su implementación favorece el acceso de las pequeñas empresas a la financiación externa.

  • English

    This paper examines the relationship between the use of management accounting and control systems (MACS) and the constraints small businesses in Spain face in accessing bank credit. Access to credit is an essential factor for the growth and survival of these organizations. Although the literature suggests that the use of MACS may reduce barriers to financing, empirical evidence on this matter remains limited. Previous analyses are scarce and relatively recent, focusing on specific sectors of developing economies, and not primarily aimed at establishing a relationship between these variables. Drawing on data from the 2021 Survey of Small Enterprises' Financial Literacy conducted by the Bank of Spain, which includes 1,120 observations, this paper provides new insights. Empirical evidence reveals a negative relationship between the adoption and use of MACS and credit access constraints, suggesting that implementing these systems improve small businesses' ability to secure external financing.

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