Resumen

AGUILAR RASCON, Oscar Cuauhtémoc. The impact of management on performance in micro and small enterprises; A systemic analysis. Contad. Adm [online]. 2023, vol.68, n.3, e397.  Epub 16-Ene-2026. ISSN 0186-1042.  https://doi.org/10.22201/fca.24488410e.2023.3295.

The aim of this article is to show which processes within micro and small enterprises (MSEs) have a greater impact on the perception of productivity, examined from a systemic analysis framework, where inputs, processes and outputs of the system exist. To perform the study, 48,068 MSEs were analyzed by means of an interview conducted to the person who makes most of the decisions in four Latin American countries (Mexico, Colombia, Peru and Ecuador). The data collected were analyzed using a linear regression model. The main contribution is the development of an equation that allows the identification of the factor that has the greatest impact on the perception of performance, resulting in the management of the activities which have the highest influence on a company's results.

Palabras llave : M10; M19; M54; systemic analysis; competitiveness; micro and small enterprises; management.

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