Palavras-chave
Como Citar
Resumo
Este estudo aborda a questão relevante dos fatores que afetam a adoção e o uso de serviços contábeis por empresas sociais no cantão de La Maná. Para tanto, o objetivo do estudo foi analisar os fatores que influenciam a adoção e o uso de serviços contábeis por empresas sociais. Metodologicamente, o estudo se baseia em uma abordagem quantitativa usando um projeto correlacional, que permite examinar a relação entre variáveis internas sem manipulação direta, facilitando assim uma avaliação objetiva de como essas variáveis influenciam a decisão de adotar serviços contábeis. Uma amostra de 178 empresas sociais foi selecionada por amostragem aleatória simples, garantindo assim a representatividade e a relevância dos resultados obtidos. Os resultados da análise fatorial revelam que o conhecimento contábil é o fator mais influente, explicando 69% da variação. Isso indica que a capacidade técnica e a gestão eficiente são cruciais para a adoção de serviços contábeis. Em conclusão, o estudo destaca que o aprimoramento do conhecimento contábil e da gestão interna das empresas pode ser fundamental para aumentar o uso de serviços contábeis. As políticas voltadas para a melhoria dessas áreas podem facilitar uma integração mais eficaz dos serviços contábeis na estrutura de negócios do cantão.
Referências
Alsaid, L., & Ambilichu, C. (2021). The influence of institutional pressures on the implementation of a performance measurement system in an Egyptian social enterprise. Qualitative Research in Accounting and Management, 18(1), 53–83. https://doi.org/10.1108/QRAM-03-2020-0027
Álvarez, S., Romero, A., Estupiñán, J., & Ponce, D. (2021). Selection of the Tutor Based on the Quality of the Tea. Revista Conrrado, 17(80), 88–94. http://scielo.sld.cu/pdf/rc/v17n80/1990-8644-rc-17-80-88.pdf
Batallán, G. (2020). Antropología y metodología de la investigación. Revista de La Academia, 4(2), 199–119.
Borgaza, C., Depredi, S., & Galera, G. (2012). Interpreting social enterprises. Revista de Administração, 47(3), 398–409. https://doi.org/10.5700/rausp1046
Díaz, G. (2020). Metodología del estudio piloto. Revista Chilena de Radiología, 26(4), 172–176. https://doi.org/10.4067/s0717-93082020000400172
Doherty, B., Haugh, H., & Lyon, F. (2020). Social Enterprises as Hybrid Organizations: A Review and Research Agenda. International Journal OfManagement Reviews, 4(55), 1–20.
Guamán, K., Hernández, E., & Lloay, S. (2021). La metodología de la investigación científica. Revista Conrado, 17(81), 163–168.
Hattab, H. (2023). Effectuation and the Social Entrepreneurship: An Empirical Study of the Relationship between Adopting the Principles of Effectual Logic and Social Enterprise’s Performance in Egypt. International Journal of Entrepreneurship and Business Innovation, 6(1), 1–20. https://doi.org/10.52589/ijebi-hdixcikm
Iannaci, D. (2020). Reporting tools for social enterprises: between impact measurement and stakeholder needs. European Journal of Social Impact and Circular Economy, 4(23), 1–18. https://doi.org/10.13135/2704-9906/4486
Iskandar, Y., Joeliaty, J., Kaltum, U., & Hilmiana, H. (2021). Bibliometric analysis on social entrepreneurship specialized journals. WSEAS Transactions on Environment and Development, 17(4), 941–951. https://doi.org/10.37394/232015.2021.17.87
Iskandar, Y., & Kaltum, U. (2021). The relationship between intellectual capital and performance of social enterprises: A literature review. Academic Journal of Interdisciplinary Studies, 10(5), 309–330. https://doi.org/10.36941/ajis-2021-0141
Ivanovic, M., Petrovic, M., & Talic, M. (2020). An analysis of factors influencing the development of Social enterprises in the Republic of Serbia. The European Journal of Applied Economics, 17(2), 1–18. https://doi.org/10.5937/ejae17-27375
Kahsay, G. (2019). Factors Affecting Use of Accounting Records on Small & Micro Enterprises (the Case of Debre Birhan City, Ethiopia). Journal of Investment and Management, 8(1), 1–8. https://doi.org/10.11648/j.jim.20190801.11
Kalra, A., Agnihotri, R., Talwar, S., Rostami, A., & Dwivedi, P. (2021). Effect of internal competitive work environment on working smart and emotional exhaustion: the moderating role of time management. Journal of Business and Industrial Marketing, 36(2), 269–280. https://doi.org/10.1108/JBIM-02-2019-0094
Kipsang, B. (2017). Factors Influencing The Use Of Accounting Services By Small And Medium Enterprises In Kenya. Journal of Accounting, 1(1), 44–59.
Laskowski, W., Loidl, R., & Laskowski, M. (2012). Professionalization strategies of social work insocial enterprises based on socio-economic ratios. ACRN Journal of Entrepreneurship Perspectives, 1(4), 111–136.
Schatzlein, L., Schlütter, D., & Hahn, R. (2023). Managing the external financing constraints of social enterprises: A systematic review of a diversified research landscape. International Journal of Management Reviews, 25(1), 176–199. https://doi.org/10.1111/ijmr.12310
Scuotto, A., Cicellin, M., & Consiglio, S. (2023). Social bricolage and business model innovation: a framework for social entrepreneurship organizations. Journal of Small Business and Enterprise Development, 30(2), 234–267. https://lc.cx/rE5TjP
Shahare, P., Srivastava, V., & Susmitha, R. (2022). Implementation of innovative strategies on entrepreneurship business as a driver for economic development among emerging economic. Korea Review of International Studies, 15(34), 91–102. https://www.researchgate.net/publication/361877591
Sudiantini, D., Priatna, W., & Meutia, K. (2023). Social entrepreneurship management: PKK moms’ poverty alleviation strategy. Jurnal Inovasi Dan Pengembangan Hasil Pengabdian Masyarakat, 1(2), 90–97. https://doi.org/10.61650/jip-dimas.v1i2.234
Tunal, G. (2022). Protocolizando la investigación científica. Investigación Y Postgrado, 37(1), 235–255. https://doi.org/10.56219/investigacinypostgrado.v37i1.68
Urban, B. (2020). Entrepreneurial alertness, self-efficacy and social entrepreneurship intentions. Journal of Small Business and Enterprise Development, 27(3), 489–507. https://doi.org/10.1108/JSBED-08-2019-0285
Venigandla, K., Vemuri, N., Thaneeru, N., & Tatikonda, V. M. (2023). Leveraging AI-Enhanced Robotic Process Automation for Retail Pricing Optimization: A Comprehensive Analysis. Journal of Knowledge Learning and Science Technology, 2(2), 361–370. https://doi.org/10.60087/jklst.vol2.n2.p370
Wahyuni, E., Aspan, H., & Mauliza, P. (2023). Financial Analysis Of Entrepreneurship Education. International Journal of Economic Sand Management Research, 2(2), 240–250. https://doi.org/10.55606/ijemr.v2i2.119
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.