Accounting as a strategic tool for administrative decision-making in companies (Original)

Abstract

This article analyzes accounting as a strategic tool for administrative decision-making in small and medium-sized enterprises, with the aim of evaluating its impact on the planning, control, and efficiency of business management. The research was conducted in in small and medium-sized enterprises at Quevedo Canton in Ecuador, using a mixed-methods approach that combined quantitative and qualitative methods. Structured questionnaires were administered to 295 companies selected through stratified sampling, complemented by semi-structured interviews with 15 managers. Statistical techniques such as correlation and multiple linear regression were employed, as well as content analysis of the qualitative data. The results indicate that most companies use accounting to support strategic planning and internal control, demonstrating a positive and significant relationship between the implementation of accounting practices and administrative efficiency. Furthermore, it was identified that the digitization of accounting contributes substantially to improving the speed and quality of information for decision-making, although barriers such as a lack of training and limited resources persist in some companies. The findings highlight that accounting transcends its traditional function and is consolidating itself as a key management tool, recommending strengthening the integration between accounting and management through training, technological adoption, and institutional support, in order to enhance the competitiveness and sustainability of small and medium-sized enterprises.