Loading...
Publication
A informação contabilística como fator chave na competitividade das pequenas e médias empresas (PME)
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 960.18 KB | Adobe PDF |
Advisor(s)
Abstract(s)
As pequenas e médias empresas (PME) são uma componente vital das economias
mundiais, representando uma parte significativa do panorama empresarial. Neste
contexto, a contabilidade organizada, que envolve a preparação sistemática de registos
financeiros, desempenha um papel fundamental. Neste seguimento foi realizado um
estudo quantitativo para compreender a importância da informação contabilística para a
competitividade das PME. Os resultados do inquérito destacam o papel crítico da
informação contabilística no contexto das PME e a forma como esta influência a
competitividade. A maioria dos inquiridos considera a informação contabilística essencial
para vários fins, incluindo o cumprimento das obrigações fiscais, a tomada de decisões, a
avaliação do desempenho empresarial e a comunicação com as instituições financeiras.
Esta perceção sublinha que a contabilidade vai além da mera conformidade legal e
desempenha um papel multifuncional nas PME. Além disso, o inquérito destaca a opinião
generalizada de que a informação contabilística contribui para aumentar a produtividade
e a competitividade das PME. Isto é consistente com estudos anteriores que sublinham a
importância da contabilidade como base para decisões informadas, especialmente num
ambiente empresarial cada vez mais competitivo. Os resultados também sublinham a
relevância da contabilidade durante a pandemia de Covid-19. A maioria dos inquiridos
afirma que as demonstrações contabilísticas desempenharam um papel crucial na gestão
das empresas durante a crise. Isto está em consonância com a literatura que salienta a
necessidade de um acompanhamento financeiro ágil em períodos de incerteza,
enfatizando ainda mais o papel da contabilidade. Por último, o inquérito revela que a
maioria dos inquiridos considera a contabilidade organizada como um fator estratégico
para o desenvolvimento sustentável das PME. Isto reflete a noção de que uma abordagem
estratégica da contabilidade, incluindo a preparação de demonstrações financeiras de
elevada qualidade, é fundamental para o crescimento e a competitividade a longo prazo
das PME. Esta investigação sublinha a importância crítica da informação contabilística
no desenvolvimento e na competitividade das PME, destacando a sua natureza
multifuncional e estratégica.
Small and medium-sized enterprises (SMEs) are a vital component of world economies, representing a significant part of the business landscape. In this context, organized accounting, which involves the systematic preparation of financial records, plays a key role. A quantitative study was carried out to understand the importance of organized accounting for SMEs. The results of the survey highlight the critical role of accounting information in the context of SMEs and how it influences competitiveness. The majority of respondents consider accounting information to be essential for various purposes, including complying with tax obligations, making decisions, evaluating business performance and communicating with financial institutions. This perception emphasizes that accounting goes beyond mere legal compliance and plays a multifunctional role in SMEs. Furthermore, the survey highlights the widespread opinion that accounting information contributes to increasing the productivity and competitiveness of SMEs. This is consistent with previous studies that emphasize the importance of accounting as a basis for informed decisions, especially in an increasingly competitive business environment. The results also underline the relevance of accounting during the Covid-19 pandemic. The majority of respondents say that accounting statements have played a crucial role in the management of companies during the crisis. This is in line with the literature that stresses the need for agile financial monitoring in periods of uncertainty, further emphasizing the role of accounting. Finally, the survey reveals that the majority of respondents consider organized accounting to be a strategic factor for the sustainable development of SMEs. This reflects the notion that a strategic approach to accounting, including the preparation of high-quality financial statements, is fundamental to the long- term growth and competitiveness of SMEs. This research emphasizes the critical importance of accounting information in the development and competitiveness of SMEs, highlighting its multifunctional and strategic nature.
Small and medium-sized enterprises (SMEs) are a vital component of world economies, representing a significant part of the business landscape. In this context, organized accounting, which involves the systematic preparation of financial records, plays a key role. A quantitative study was carried out to understand the importance of organized accounting for SMEs. The results of the survey highlight the critical role of accounting information in the context of SMEs and how it influences competitiveness. The majority of respondents consider accounting information to be essential for various purposes, including complying with tax obligations, making decisions, evaluating business performance and communicating with financial institutions. This perception emphasizes that accounting goes beyond mere legal compliance and plays a multifunctional role in SMEs. Furthermore, the survey highlights the widespread opinion that accounting information contributes to increasing the productivity and competitiveness of SMEs. This is consistent with previous studies that emphasize the importance of accounting as a basis for informed decisions, especially in an increasingly competitive business environment. The results also underline the relevance of accounting during the Covid-19 pandemic. The majority of respondents say that accounting statements have played a crucial role in the management of companies during the crisis. This is in line with the literature that stresses the need for agile financial monitoring in periods of uncertainty, further emphasizing the role of accounting. Finally, the survey reveals that the majority of respondents consider organized accounting to be a strategic factor for the sustainable development of SMEs. This reflects the notion that a strategic approach to accounting, including the preparation of high-quality financial statements, is fundamental to the long- term growth and competitiveness of SMEs. This research emphasizes the critical importance of accounting information in the development and competitiveness of SMEs, highlighting its multifunctional and strategic nature.
Description
Keywords
Pequenas e Médias Empresas Contabilidade Organizada Estratégia Small and Medium-sized Enterprises Organized Accounting Strategy