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The SAM strategic accounting management. Case: The importance of SMEs on sales in Ecuador

Abstract:

This paper aims to analyze the importance of sales of SMEs (small, medium-sized company A and medium-sized company B) on total sales in Ecuador, what is the importance of strategic accounting management in SMEs if it is adopted as in other environments. A conclusive methodology was used for the bibliographic part and an integral association investigation was used, applying the multiple regression method and a nonparametric test like Shapiro Wilks in SPSS where the total of the companies was taken into account, with the exception of the large companies that if they contribute significantly in the economy of Ecuador. As a conclusion, the SMEs did not have importance in the total sales of all the companies registered in Ecuador 2012-2016 period; the SMEs would have an importance in the total sales of the country, if they will adopt the strategic accounting management in Ecuador.