Resumen

PALOMINO-FLORES, Javier V.; TERAN-PLASENCIA, Heleny S.; BENAVIDES-DIAZ, Miguel A.  y  GAVELAN-GAVELAN, Heros R.. Descriptive analysis of accounting management in micro and small enterprises in Peru. Espacios [online]. 2026, vol.47, n.3, pp.188-196.  Epub 15-Jun-2026. ISSN 2739-0071.  https://doi.org/10.48082/espacios-a26v47n03i17.

The study analyzes accounting management in Peruvian MSEs using a descriptive approach based on official data. A dataset of 50,000 representative firms was constructed. The results show that small enterprises make greater use of formal accounting, accounting software, and the issuance of payment receipts than microenterprises, reflecting a larger operational scale and a higher level of formalization. In this sense, accounting formalization is directly associated with firm size and economic performance.

Palabras clave : accounting management; microenterprises; mall enterprises; msmes; business accounting.

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