We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
A CONTABILIDADE EM PAÍSES AFRICANOS E AS PERSPECTIVAS PARA PMEs.
- Authors
Fonseca de Souza, Taline Alves; de Nascimento de Souza, Janisson; da Silva Barreto, Laís Karla; Pereira da Rocha, César; Calungita Eduardo, Eurico
- Abstract
The process of globalization has frighteningly converted the forms of action of economic activities, increasing the risks of decision-making in increasingly competitive scenarios. The vulnerability of companies associated with the lack of accounting information in the decision-making process makes these companies at the mercy of situations of greater risk, in this context, the objective of this work is to show the importance of the accounting sector for the management of Small and Medium Enterprises (SMEs) and knowledge about IFRS adoption in organizations in Bié, Angola. For this, the research was applied in companies located in the Province of Bié, city of Kuito in the commercial branch. The instrument used was a questionnaire with 9 simple and objective questions. The data show that (SMEs) perceive the importance of accounting information as a managerial resource to support the management of their businesses, in addition to understanding the importance of the accountant, even so, most of the interviewed companies do not have an accountant, and from that they choose to to work on the irregularity.
- Subjects
SMALL business; INDUSTRIAL management; ECONOMIC activity; INFORMATION resources; ACCOUNTANTS
- Publication
Revista Foco (Interdisciplinary Studies Journal), 2023, Vol 16, Issue 4, p1
- ISSN
1981-223X
- Publication type
Article
- DOI
10.54751/revistafoco.v16n4-019