Information management and accounting knowledge in micro, small and medium-sized enterprises
Keywords:
Support, accounting, strategies, MSMEs, practicesAbstract
The purpose of this article is to characterize how micro, small, and medium-sized enterprises (MSMEs) manage accounting information and knowledge to support their operations. To this end, the study identifies the accounting practices and processes applied in the pro-entrepreneurial MSMEs under study. Consequently, the study establishes the relationship between the application of accounting processes and the pro-entrepreneurial development of MSMEs. A mixed-methods approach was used, employing various research techniques and instruments with a total sample of 110 MSMEs.
As a result, a strategy for economic and entrepreneurial support for the MSMEs under study is proposed, linking internal and external work practices—including research and outreach—through their relationship with spheres of activity and fields of action. This provides faculty and students with opportunities to develop a competency-based curriculum through real-world learning activities, thereby contributing to education and social intervention.
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