Resumo

BERMUDEZ CARRILLO, Luis Alberto. The financial services’ effects on decision-making process of SMES. InterSedes [online]. 2017, vol.18, n.37, pp.155-175. ISSN 2215-2458.  http://dx.doi.org/10.15517/isucr.v18i37.28653.

The purpose of this paper is to analyze the effect of making decisions for SMEs to hire accounting services. For the development of research question was raised regarding what helps both decision making SMEs hiring accounting services rather than develop them within the company. type of trade and economic activities performed, the type of service and accounting information demand, technical capabilities they have to understand and extract accounting information relevant data to be applied to decision-making: For analysis variables were considered and the criteria by which hire accounting services. As a sample for the study, we worked with 61 SMEs, all hire accounting services; the sample was selected intentionally by the nature of the SME and its location. The results show that SMEs hire services primarily for filing reports and tax reports, lack of academic and technical training to cope with the accounting processes, know the financial statements, but do not know interpret, hire accounting services by price, reliability and punctuality. Some reasons for not doing their own accounting are lack of training and lack of economic resources.

Palavras-chave : accounting; decision making; control; business; training; SMEs.

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