ACCOUNTING RECORDS AS INFORMATION SUPPORT FOR DECISION-MAKING IN SMES
Keywords:
Accounting information, decision-making, SMEs, financial management, accounting systemsAbstract
DOI: https://doi.org/10.46296/yc.v10i18.0839
Abstract
This article analyzes the importance of accounting records as a fundamental tool for decision-making in micro, small, and medium-sized enterprises (MSMEs), considering their role as a system that generates relevant financial information for business management. In this context, it is recognized that accounting not only fulfills an operational or legal function but also constitutes a strategic support that allows business owners to understand the true economic situation of their businesses, optimize resource use, and reduce financial risks. The research was conducted using a descriptive quantitative approach, through a structured survey administered to MSME owners. The purpose was to analyze the level of use of accounting records, their updating, the use of accounting tools, and their impact on the decision-making process. The results show that, while there is widespread recognition of the importance of accounting records, their practical application remains limited, especially regarding the use of technological tools and the constant updating of financial information. Furthermore, it was identified that a significant portion of respondents do not systematically use accounting information for strategic decision-making, such as pricing or financial planning, reflecting a reliance on empirical criteria in business management. Similarly, a low level of accounting knowledge among business owners was evident, which constitutes one of the main barriers to implementing appropriate accounting practices. However, the results also show a high willingness among business owners to receive training in accounting matters, representing an opportunity to strengthen financial management and improve the sustainability of SMEs. In this regard, it is concluded that accounting records are a key element for business decision-making, and that their proper implementation allows for improved financial control, optimized resources, and the promotion of growth and competitiveness in the market.
Keywords: Accounting information, decision-making, SMEs, financial management, accounting systems.
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