Práticas contábeis: uma exploração do conhecimento financeiro das empresas familiares do cantão de La Maná
Palavras-chave:
práticas contábeis; monitoramento financeiro; planejamento orçamentário; conhecimento tributário.Resumo
Os efeitos de uma contabilidade deficiente nas empresas familiares podem ser significativos. Portanto, o objetivo da pesquisa é analisar o nível de conhecimento financeiro nas práticas contábeis das empresas familiares do cantão de La Maná, por meio da análise fatorial exploratória. A metodologia utilizada teve abordagem quantitativa com desenho não experimental na avaliação das práticas contábeis e conhecimentos financeiros, para isso foi aplicada uma amostragem probabilística com nível de confiança de 95% e nível de erro de 5% que resultou em uma amostra de 191 empreendimentos para o desenvolvimento de levantamentos e pesquisas. Como resultado, o valor do KMO foi de 0,782, o que indica que os dados possuem uma sólida adequação amostral para realizar uma análise fatorial exploratória; Consequentemente, o percentual acumulado da matriz de variância explicada encontrou relação nos três primeiros componentes, que obteve um acúmulo de 81% da variação total dos dados. Por fim, concluiu-se que as dimensões: registro e monitoramento financeiro, planejamento e orçamento e conhecimento tributário possuem elementos específicos que, em conjunto, contribuem para a compreensão global das práticas contábeis e do conhecimento financeiro. Portanto, foi demonstrado que as empresas familiares do cantão La Maná possuem um nível intermediário moderado (0,600) de conhecimento financeiro nessas áreas.
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