Financial management indicators in small and medium-sized companies in Ibero-America: a systematic review.

Abstract

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 decisionmaking 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.