Keywords
MSME
value
competitiveness
IFRS for SMEs
How to Cite
Abstract
This empirical research analyzes the degree of use of the outsourcing of accounting as a tool that adds value and competitiveness to MSME of the city of Panama, the degree of knowledge of the alternatives that has this tool, as well as their degree of knowledge and interest in the adoption of new international standards of financial information (IFRS) for SMEs. The methodology consisted of a survey that was carried out with the help of a questionnaire consisting of ten closed questions to make the collection more efficient, applied to a sample of 144 MSMEs counter face to face, to avoid mistakes in the information capture. The data were analyzed using the SPSS statistical. With the results, we can say that the majority of MSMEs are more than 15 years of being using accounting outsourcing for the preparation of reports to third parties, the payroll and paying taxes and are convinced that it has improved its administrative management, compliance with various regulatory bodies of the Panamanian companies and obtaining of bank financing; in addition, its internal accountants found in an update continued in relation to the IFRS for SMEs to improve their knowledge and interested in their immediate implementation.
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