Accounting Outsourcing as a Strategic Innovation in Decision-Making in Micro and Small Gastronomic Enterprises in Northern Peru

Mariños Lescano B.D.; Castellares Baluis G.T.; Alvarez Silva M.S. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2025) · DOI: 10.18687/leird2025.1.1.1078

Resumen

The purpose of this study was to determine the influence of accounting outsourcing services on decision-making in micro and small enterprises (MSEs) in the food service sector in the district of Santa during the year 2024. The research was conducted using a basic quantitative approach, with a non-experimental and cross-sectional design. Data was collected using a survey technique, with a questionnaire applied to a sample of 142 MSEs. Statistical analysis was performed using SPSS version 25 software, using Spearman's Rho correlation coefficient. The results obtained showed a high positive correlation (0.814) between accounting outsourcing services and decision-making, confirming a significant relationship between the two variables. Likewise, it was identified that dimensions such as accounting information and financial advice have a considerable influence, with coefficients of 0.646 and 0.789, respectively. It is concluded that accounting outsourcing is an innovative tool of great relevance for the management of MSEs, as it improves operational efficiency and strengthens strategic decision-making. Its implementation allows for the optimization of resources and contributes to business sustainability in a highly competitive environment. © LEIRD 2025.All rights reserved.

Instituciones: Universidad Tecnológica del Perú