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

Q3 Business, Management and Accounting

Contaduria y Administracion Pub Date : 2023-03-13 DOI:10.22201/fca.24488410e.2023.4663

Cintia Zau Barreto, Filomena Antunes Brás

引用次数: 0

Abstract

This research seeks to identify Management Accounting Practices (MAP) used by Small and medium-sized 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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中小企业特征对管理会计实践的影响：来自亚马逊州的证据

本研究旨在确定中小企业使用的管理会计实践（MAP）以及解释这些实践采用的因素。这项研究具有相关性，因为这方面的研究很少，尤其是在发展中国家。我们的研究表明，中小企业大多使用传统的MAP。我们提供的证据表明，所有者/管理者的特征以及中小企业的年龄和活动部门会影响MAP的采用。本研究通过提供发展中国家中小企业采用MAP相关偶然因素的统计证据，从经验上做出了贡献；理论上，通过丰富关于MAP和偶然因素的文献。我们的研究结果为制定支持小企业环境的公共政策以及管理会计教育的重要性提供了线索。对于未来的研究，这项研究可以扩展到其他发展中国家。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Contaduria y Administracion Business, Management and Accounting-Business, Management and Accounting (all)

CiteScore

0.90

自引率

0.00%

发文量

审稿时长

14 weeks

期刊介绍： Contaduría y Administración (Accounting and Management)is a quarterly journal aimed to the academic community. Being peer-reviewed by double blind process,seeks to contribute to the advancement of scientific and technical knowledge in the financial and administrative disciplines. This journal publishes original theoretical or applied research (No case studies, descriptive and exploratory) in Spanish and English on the following subjects: • Organization Management • Production Management and Operations • Human Resources Management • Management of Information Technology • Accounting and Auditing • Management and Leadership • Business Economics • Entrepreneurship • Business Environment • Finance • Operations Research • Innovation and Technological Change in Organizations • Marketing • Micro, Small and Medium Enterprises • Planning and Business Strategies • Management Theory • Financial Theory • Business Decisions Contaduría y Administración (Accounting and Management) also receives research papers on related areas to the above mentioned.