Resumen

PARRAGA FRANCO, Silvana Mariela; PINARGOTE VAZQUEZ, Nancy Fabiola; GARCIA ALAVA, Carmen Marcela  y  ZAMORA SORNOZA, Juan Carlos. Financial management indicators in small and medium-sized companies in Ibero-America: a systematic review. Dilemas contemp. educ. política valores [online]. 2021, vol.8, n.spe2, 00026.  Epub 21-Abr-2021. ISSN 2007-7890.  https://doi.org/10.46377/dilemas.v8i.2610.

Small and medium-sized enterprises are vital for the family and social economy. The relationships that small and medium enterprises generate with society, specifically with families, determine the importance of specifying the financial management indicators that support the decision-making process in these organizations. The purpose of the study was to carry out a descriptive study of a systematic review of the works developed on financial management indicators in small and medium-sized companies in the Ibero-American geographic area. The most commonly used financial indicators are determined and finally some considerations on the significance of accounting analysis as a basis for decision making are presented.

Palabras llave : financial management indicators; small and medium-sized enterprises; Ibero-America; systematic review.

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