Prácticas contables en las decisiones financieras de las pymes comerciales en Azogues-Ecuador

Abstract

This study investigated the relationship between accounting practices and financial decision-making in small and medium-sized commercial enterprises (SMEs) in Azogues, Ecuador, based on Financial Decision Theory and Financial Accounting Theory. The study factors included accounting practices, access to financing, the economic environment, the financial training of the management team, and fiscal and regulatory policies. A quantitative, cross-sectional, non-probabilistic, and purposive approach was used. Although a survey was planned for 202 members of the Chamber of Commerce in Azogues, responses were effectively obtained from 103 participants. The economic environment and fiscal and regulatory policies were statistically significant. This research aims to provide valuable information to the owners and managers of small and medium-sized commercial enterprises in Azogues, helping them understand how improved accounting practices can enhance financial decision-making and contribute to the sustainability and growth of their businesses. Keywords: access to financing, accounting, Ecuador, accounting practices, decision-making