Citas bibligráficas
Barrantes, T., Torres, O. (2024). Adopción de la NIIF para PYMES y su incidencia en la toma de decisiones gerenciales de las empresas textiles exportadoras PYMES del emporio comercial de Gamarra, 2022 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/673372
Barrantes, T., Torres, O. Adopción de la NIIF para PYMES y su incidencia en la toma de decisiones gerenciales de las empresas textiles exportadoras PYMES del emporio comercial de Gamarra, 2022 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/673372
@misc{renati/416300,
title = "Adopción de la NIIF para PYMES y su incidencia en la toma de decisiones gerenciales de las empresas textiles exportadoras PYMES del emporio comercial de Gamarra, 2022",
author = "Torres Lizarme, Oscar Benjamin",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
This research examines the adoption of the International Financial Reporting Standards for Small and Medium Enterprises (IFRS for SMEs), and its impact on managerial decision making. The context of SME textile exporting companies located in the Gamarra commercial emporium in 2022 is explored. The conceptual framework covers IFRS for SMEs, managerial decision making and the relationship between the adoption of accounting regulations and business management. The methodology applied is a mixed approach that combines quantitative and qualitative methods. Regarding the quantitative research, surveys were applied to a representative sample made up of the Management, Accounting and Administration areas of the SME exporting textile companies of the Gamarra emporium. These surveys were processed using statistical tools. The qualitative research was based on interviews with managers and IFRS for SMEs experts, exploring their perceptions of the impact of IFRS adoption on managerial decision making. The quantitative results revealed that there is a positive impact on the adoption of accounting policies and estimates of the IFRS for SMEs in the managerial decision making of the SME exporting textile companies of the Gamarra commercial emporium. In addition, specific areas are identified where the adoption of the standards had a positive impact on decision making, such as timeliness, uniformity, operational effectiveness and risk management. The qualitative results highlighted the positive perception of the experts regarding the improvement in the quality of financial information and its influence on better management decision-making. Challenges and obstacles in implementation are also identified, such as the need for training and adjustments to internal processes. It is concluded that the adoption of the IFRS for SMEs in the SME textile exporting companies of Gamarra has a positive impact on managerial decision making. Improved quality of financial information contributes to more informed and strategic decisions. However, the importance of addressing specific challenges related to the implementation of mainly accounting policies and estimates to maximize benefits is highlighted. This research provides valuable insight for similar companies and contributes to the understanding of the integration of accounting standards in specific business environments.
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