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Business success depends on several factors, especially in a global environment influenced by globalisation. Major suppliers in developed nations have achieved high returns through their strategic investments, while MSMEs face difficulties, especially in technological and accounting areas. Through a quantitative approach and a survey-based correlational design, the relationship between the adoption of IAS 2 and financial performance will be identified. However, industrial MSMEs often suffer from failures in this area, which affects their competitiveness and profitability. The research proposal seeks to analyse the relationship of the implementation of the International Accounting Standard (NIC 2) on the profitability of industrial MSMEs in Arequipa.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
