Management Accounting Opportunity in SMEs in Ecuador
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Abstract
Micro, small and medium enterprises (MSMEs) represent a very important percentage of Ecuador's business sector, contributing to job creation and contributing to the gross domestic product. In developing countries they are characterized by an empirical administration, which generates a high degree of business failure. The objective of the article is to reflect on MSMEs and the opportunity of managerial accounting, based on a cross-sectional review and documentary analysis, to support the proposal of the use of administrative accounting as a tool for development and survival of MSMEs, through the link with the current context. The data, methodology and results are empirical, through a documentary review of the research object. The country has a high concentration of small and micro enterprises, so knowing that these generate a high use of labor, they are vital in reducing unemployment, in pro-provincial economic dynamism and in social stability and policy derived from it.
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