Managerial accounting and financial decisions in MSEs in the Lamas district, Peru – 2022; [Contabilidade gerencial e decisões financeiras nos PMEs do distrito de Lamas, Peru-2022]

Reátegui S.J.L.; Díaz Y.T.; Vásquez R.B.; Fasabi J.B.; de la Cruz A.V. · Sapienza (2022) · DOI: 10.51798/sijis.v3i9.589

Resumen

The objective of the study was to determine the relationship that exists between managerial accounting and financial decisions in the MSEs of the district of Lamas, Peru-2022. The methodology used was the selection of antecedents of the variables in question, for this, it was searched in official repositories and indexed journals. The study was of an applied type, with a non-experimental, transactional research design, with a correlational descriptive scope, with the application of two questionnaires as a data collection instrument, which were validated by expert professionals, with applicable qualification, with a sample of 40 MSEs from the Lamas district. Regarding the result obtained according to the proposed objective, the p value was 0.00, that is, less than 0.01, which is the margin of error and the Rho Spearman correlation coefficient was 0.708, therefore, the null hypothesis is rejected. and the alternative hypothesis is accepted, concluding that: There is a significant relationship between managerial accounting and financial decisions in the MSEs of the Lamas district, Peru-2022.

Instituciones: Universidad César Vallejo