Managerial Accounting and its Impact on Decision Making in a small company in the food sector in West Lima

Wilmer Wilian Sambrano Fidel (), Elton Edson Malpartida Cuicapusa () and Pedro Orlando Vega Espilco ()

Edu - Tech Enterprise, 2024, vol. 2, 8

Abstract: The objective of this research was to determine the impact of managerial accounting on the decision-making of a small company in the food sector of West Lima. It was supported by a quantitative approach, of applied type, of non-experimental, causal correlational design of cross-section. The sample was constituted the financial statements of the organization. Documentary analysis and documentary guidance were used as techniques. The questionnaire as an instrument. Also, for the hiring of hypotheses, the coefficients of the structural model will be addressed to clarify the impact of managerial accounting on decision-making. To consistently establish the goodness-of-fit indicators of the structural model to establish the degree of incidence between the variables. This will be achieved through the use of the statistical software Amos V.20. Managerial accounting impacts significantly and positively on the decision-making of a small company in the food sector of Lima West, because the observed significance 0.000 is less than the theoretical significance 0.05 and positive or direct since the value of the standardized coefficient is 0.893, from which it is concluded that managerial accounting contributes 89% to decision-making. Also, the impact of managerial accounting on decision-making and the contribution of each dimension was observed. the financing decision contributes 86% to decision-making, the risk decision contributes 84%, and the profitability decision contributes 93% to decision-making. In addition, the contributions to the decision-making dimension are shown as; infringe 80%, intolerant 87 and distrustful 94%

Keywords: accounting; decision making; microenterprises; impact (search for similar items in EconPapers)
Date: 2024
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