The Reasons for Change in Management Accounting Systems in Small and Medium-Sized Enterprises

Abstract

The reasons for change in Management Accounting Systems (MAS) are generally associated with the pursuit of improved health business, or competitiveness reasons. From a holistic point of view, introducing social implications, political and cultural rights in the phenomenon being studied, we also address the need for legitimacy or organization recognition in its environment. Therefore, the main of this study is to analyze the small and medium-sized enterprises (SME) reasons to change their MAS. This will be achieved through qualitative methodology using the case study. The results showed that companies faced problems such as loss of profit margins, the need for results orientation, strategic analysis, coping with crisis in sales in foreign markets, the need to reduce costs, intense competition from the lower-cost countries, and changes in the international currency market.