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JOURNAL OF ACCOUNTING AND FINANCE
Use of Accounting and the Efficiency of Microenterprises in Mexico
Author(s): Denise de la Rosa, Dennis Ortiz, Rafael Otero
Citation: Denise de la Rosa, Dennis Ortiz, Rafael Otero, (2017) "Use of Accounting and the Efficiency of Microenterprises in Mexico", Journal of Accounting and Finance, Vol. 17, ss. 9, pp. 85-96
Article Type: Research paper
Publisher: North American Business Press
Abstract:
This study focuses on the technical efficiency of Mexican microenterprises. We estimate a stochastic frontier production with inefficiency effects model to determine the effect on the efficiency of Mexican microenterprises to achieve profits by using data from Mexico’s 2010 National Survey of Microenterprises (Encuesta Nacional de Micronegocios, ENAMIN). The findings indicate that about half of the surveyed microenterprises have no accounting system in place, with the majority of those remaining split between using an outside accountant, and an in-house notebook. Microenterprises using an outside accounting service were more efficient at achieving profitability than those firms with no accounting system.
