文章基本信息

标题：Methodology to Determine Needs For Management Accounting Information in Micro and Small Enterprises
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作者：Pedro Junior da rocha silva ; Selma Regina Martins oliveira
期刊名称：International Journal of Innovative Research in Science, Engineering and Technology
印刷版ISSN：2347-6710
电子版ISSN：2319-8753
出版年度：2016
卷号：5
期号：8
页码：14639
DOI：10.15680/IJIRSET.2016.0508045
出版社：S&S Publications
摘要：This article aims to present a methodological proposal to determine needs for management accountinginformation in micro and small enterprises (MSEs). The determination of needs for information is steady in the criticalsuccess factors (CSF) of micro and small enterprises. So, this proposal was structured as it follows: Phase 1:Determining CSFs of MSEs; Phase 2) Determining Areas of Information. The research was elaborated to the light ofthe specialized literature, which allowed the creation of the methodological proposal. In a different moment, themethod was submitted to the judgment of specialists for validation means. The data was extracted upon a judgmentmatrix in which specialists presented their opinions. These specialists were selected by scientific-technical criterion.The results were satisfactory, validating the proposal present to determine the needs for management accountinginformation.
关键词：determine needs for management accounting information in micro and small enterprises (MSEs)