Managerial accounting and financial decisions in MSEs in the Lamas district, Peru – 2022

Detalhes bibliográficos
Autor(a) principal: Lozano Reátegui, Sandro Jesús
Data de Publicação: 2022
Outros Autores: Torres Díaz, Yanina, Bernales Vásquez, Renán, Bautista Fasabi, Jhon, Villafuerte de la Cruz, Avelino
Tipo de documento: Artigo
Idioma: spa
Título da fonte: Sapienza (Curitiba)
DOI: 10.51798/sijis.v3i9.589
Texto Completo: https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/589
Resumo: The objective of the study was to determine the relationship that exists between managerial accounting and financial decisions in the MSEs of the district of Lamas, Peru - 2022. The methodology used was the selection of antecedents of the variables in question, for this, it was searched in official repositories and indexed journals. The study was of an applied type, with a non-experimental, transactional research design, with a correlational descriptive scope, with the application of two questionnaires as a data collection instrument, which were validated by expert professionals, with applicable qualification, with a sample of 40 MSEs from the Lamas district. Regarding the result obtained according to the proposed objective, the p value was 0.00, that is, less than 0.01, which is the margin of error and the Rho Spearman correlation coefficient was 0.708, therefore, the null hypothesis is rejected. and the alternative hypothesis is accepted, concluding that: There is a significant relationship between managerial accounting and financial decisions in the MSEs of the Lamas district, Peru - 2022.
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spelling Managerial accounting and financial decisions in MSEs in the Lamas district, Peru – 2022La contabilidad gerencial y las decisiones financieras en las MYPEs del distrito de Lamas, Perú - 2022Contabilidade gerencial e decisões financeiras nos PMEs do distrito de Lamas, Peru - 2022Contabilidade gerencial, decisões financeiras, PMEsManagerial accounting, financial decisions, MSEsContabilidad gerencial, decisiones financieras, MYPEThe objective of the study was to determine the relationship that exists between managerial accounting and financial decisions in the MSEs of the district of Lamas, Peru - 2022. The methodology used was the selection of antecedents of the variables in question, for this, it was searched in official repositories and indexed journals. The study was of an applied type, with a non-experimental, transactional research design, with a correlational descriptive scope, with the application of two questionnaires as a data collection instrument, which were validated by expert professionals, with applicable qualification, with a sample of 40 MSEs from the Lamas district. Regarding the result obtained according to the proposed objective, the p value was 0.00, that is, less than 0.01, which is the margin of error and the Rho Spearman correlation coefficient was 0.708, therefore, the null hypothesis is rejected. and the alternative hypothesis is accepted, concluding that: There is a significant relationship between managerial accounting and financial decisions in the MSEs of the Lamas district, Peru - 2022.El objetivo del estudio fue determinar la relación que existe entre la contabilidad gerencial y las decisiones financieras en las MYPEs del distrito de Lamas, Perú - 2022. La metodología utilizada fue la selección de antecedentes de las variables en mención, para ello, se buscó en repositorios oficiales y revistas indexadas. El estudio fue de tipo aplicada, con un diseño de investigación no experimental de corte transversal, con un alcance descriptivo correlacional, con la aplicación de dos cuestionarios como instrumento de recolección de datos, los mismos que fueron validados por profesionales expertos, con calificación aplicable, con una muestra 40 MYPEs del distrito de Lamas. Respeto al resultado obtenido según el objetivo planteado el valor de p fue de 0,00, es decir menor a 0.01 que es el margen de error y el coeficiente de correlación de Rho Spearman fue de 0.708, por lo tanto, se rechaza la hipótesis nula y se acepta la hipótesis del estudio. Concluyéndose que: Existe relación significativa entre la contabilidad gerencial y las decisiones financieras en las MYPEs del distrito de Lamas, Perú - 2022.O objetivo do estudo foi determinar a relação que existe entre contabilidade gerencial e decisões financeiras nas PMEs do distrito de Lamas, Peru - 2022. A metodologia utilizada foi a seleção de antecedentes das variáveis ​​em questão, para isso, foi pesquisado em repositórios oficiais e periódicos indexados. O estudo foi do tipo aplicado, com desenho de pesquisa transversal não experimental, de alcance descritivo correlacional, com a aplicação de dois questionários como instrumento de coleta de dados, os mesmos que foram validados por profissionais especialistas, com qualificação aplicável , com uma amostra de 40 PMEs do distrito de Lamas. Em relação ao resultado obtido de acordo com o objetivo proposto, o valor de p foi 0,00, ou seja, menor que 0,01, que é a margem de erro e o coeficiente de correlação Rho Spearman foi 0,708, portanto, a hipótese nula é rejeitada. e a hipótese do estudo é aceito. Concluindo que: Existe uma relação significativa entre contabilidade gerencial e decisões financeiras nas PMEs do distrito de Lamas, Peru - 2022.Sapienza Grupo Editorial2022-12-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/58910.51798/sijis.v3i9.589Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 No. 9 (2022): Sapienza: a new publishing cycle; 63-75Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 9 (2022): Sapienza: un nuevo ciclo editorial; 63-75Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 9 (2022): Sapienza: um novo ciclo editorial; 63-752675-9780reponame:Sapienza (Curitiba)instname:Sapienza Grupo Editorialinstacron:SAPIENZAspahttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/589/417Copyright (c) 2022 Sandro Jesús Lozano Reátegui, Yanina Torres Díaz, Renán Bernales Vásquez, Jhon Bautista Fasabi, Avelino Villafuerte de la Cruzhttps://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessLozano Reátegui, Sandro Jesús Torres Díaz, Yanina Bernales Vásquez, Renán Bautista Fasabi, Jhon Villafuerte de la Cruz, Avelino 2023-01-03T01:32:35Zoai:ojs2.journals.sapienzaeditorial.com:article/589Revistahttps://journals.sapienzaeditorial.com/index.php/SIJISPRIhttps://journals.sapienzaeditorial.com/index.php/SIJIS/oaieditor@sapienzaeditorial.com2675-97802675-9780opendoar:2023-01-12T16:43:06.162637Sapienza (Curitiba) - Sapienza Grupo Editorialfalse
dc.title.none.fl_str_mv Managerial accounting and financial decisions in MSEs in the Lamas district, Peru – 2022
La contabilidad gerencial y las decisiones financieras en las MYPEs del distrito de Lamas, Perú - 2022
Contabilidade gerencial e decisões financeiras nos PMEs do distrito de Lamas, Peru - 2022
title Managerial accounting and financial decisions in MSEs in the Lamas district, Peru – 2022
spellingShingle Managerial accounting and financial decisions in MSEs in the Lamas district, Peru – 2022
Managerial accounting and financial decisions in MSEs in the Lamas district, Peru – 2022
Lozano Reátegui, Sandro Jesús
Contabilidade gerencial, decisões financeiras, PMEs
Managerial accounting, financial decisions, MSEs
Contabilidad gerencial, decisiones financieras, MYPE
Lozano Reátegui, Sandro Jesús
Contabilidade gerencial, decisões financeiras, PMEs
Managerial accounting, financial decisions, MSEs
Contabilidad gerencial, decisiones financieras, MYPE
title_short Managerial accounting and financial decisions in MSEs in the Lamas district, Peru – 2022
title_full Managerial accounting and financial decisions in MSEs in the Lamas district, Peru – 2022
title_fullStr Managerial accounting and financial decisions in MSEs in the Lamas district, Peru – 2022
Managerial accounting and financial decisions in MSEs in the Lamas district, Peru – 2022
title_full_unstemmed Managerial accounting and financial decisions in MSEs in the Lamas district, Peru – 2022
Managerial accounting and financial decisions in MSEs in the Lamas district, Peru – 2022
title_sort Managerial accounting and financial decisions in MSEs in the Lamas district, Peru – 2022
author Lozano Reátegui, Sandro Jesús
author_facet Lozano Reátegui, Sandro Jesús
Lozano Reátegui, Sandro Jesús
Torres Díaz, Yanina
Bernales Vásquez, Renán
Bautista Fasabi, Jhon
Villafuerte de la Cruz, Avelino
Torres Díaz, Yanina
Bernales Vásquez, Renán
Bautista Fasabi, Jhon
Villafuerte de la Cruz, Avelino
author_role author
author2 Torres Díaz, Yanina
Bernales Vásquez, Renán
Bautista Fasabi, Jhon
Villafuerte de la Cruz, Avelino
author2_role author
author
author
author
dc.contributor.author.fl_str_mv Lozano Reátegui, Sandro Jesús
Torres Díaz, Yanina
Bernales Vásquez, Renán
Bautista Fasabi, Jhon
Villafuerte de la Cruz, Avelino
dc.subject.por.fl_str_mv Contabilidade gerencial, decisões financeiras, PMEs
Managerial accounting, financial decisions, MSEs
Contabilidad gerencial, decisiones financieras, MYPE
topic Contabilidade gerencial, decisões financeiras, PMEs
Managerial accounting, financial decisions, MSEs
Contabilidad gerencial, decisiones financieras, MYPE
description The objective of the study was to determine the relationship that exists between managerial accounting and financial decisions in the MSEs of the district of Lamas, Peru - 2022. The methodology used was the selection of antecedents of the variables in question, for this, it was searched in official repositories and indexed journals. The study was of an applied type, with a non-experimental, transactional research design, with a correlational descriptive scope, with the application of two questionnaires as a data collection instrument, which were validated by expert professionals, with applicable qualification, with a sample of 40 MSEs from the Lamas district. Regarding the result obtained according to the proposed objective, the p value was 0.00, that is, less than 0.01, which is the margin of error and the Rho Spearman correlation coefficient was 0.708, therefore, the null hypothesis is rejected. and the alternative hypothesis is accepted, concluding that: There is a significant relationship between managerial accounting and financial decisions in the MSEs of the Lamas district, Peru - 2022.
publishDate 2022
dc.date.none.fl_str_mv 2022-12-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/589
10.51798/sijis.v3i9.589
url https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/589
identifier_str_mv 10.51798/sijis.v3i9.589
dc.language.iso.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/589/417
dc.rights.driver.fl_str_mv https://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Sapienza Grupo Editorial
publisher.none.fl_str_mv Sapienza Grupo Editorial
dc.source.none.fl_str_mv Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 No. 9 (2022): Sapienza: a new publishing cycle; 63-75
Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 9 (2022): Sapienza: un nuevo ciclo editorial; 63-75
Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 9 (2022): Sapienza: um novo ciclo editorial; 63-75
2675-9780
reponame:Sapienza (Curitiba)
instname:Sapienza Grupo Editorial
instacron:SAPIENZA
instname_str Sapienza Grupo Editorial
instacron_str SAPIENZA
institution SAPIENZA
reponame_str Sapienza (Curitiba)
collection Sapienza (Curitiba)
repository.name.fl_str_mv Sapienza (Curitiba) - Sapienza Grupo Editorial
repository.mail.fl_str_mv editor@sapienzaeditorial.com
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dc.identifier.doi.none.fl_str_mv 10.51798/sijis.v3i9.589

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