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The role of planning and accounting in SMEs
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Orientador(es)
Resumo(s)
As Pequenas e Médias Empresas (PME) têm assumido um papel cada vez mais relevante nas estruturas económicas, especialmente ao nível do crescimento económico, criação de emprego, inovação e diversidade de mercado. Para este crescimento das PME, há vários fatores críticos associados, entre os quais o planeamento estratégico, a contabilidade organizada, e a evolução tecnológica. Este estudo pretende investigar as relações entre os tópicos apresentados, estudando a influência do planeamento estratégico e da contabilidade organizada no desempenho das PME, quais as vantagens de ambos e a forma como a evolução tecnológica afetou o seu desenvolvimento. Sendo o estudo realizado no âmbito na Greenvolt Next, uma empresa especializada na área das energias renováveis, é estudado o caso específico da Greenvolt Next, com o objetivo de perceber a importância das variáveis apresentadas no seu desenvolvimento e operação.
Este estudo assenta numa metodologia qualitativa, conduzida através de entrevistas feitas a profissionais com cargos relevantes na Greenvolt Next Portugal, que foram desafiados a responder a um conjunto de perguntas sobre a empresa e as variáveis referidas.
Os resultados obtidos, permitem interpretar que há uma clara influencia da contabilidade organizada e do planeamento estratégico no desenvolvimento da PME Greenvolt Next, sendo notório o crescimento sustentável, o aumento do controlo, a antecipação de problemas e a minimização do risco. A evolução tecnológica desempenha um papel fundamental no desenvolvimento do planeamento e da contabilidade, segundo as observações dos entrevistados.
A nível académico, o presente estudo permitiu desenvolver o conhecimento sobre a influência do planeamento e contabilidade no desenvolvimento, explorando relações que ainda não tinham sido estabelecidas o. A nível empresarial, permite que as PME valorizem a importância e investimento associado ao planeamento estratégico e contabilidade organizada, de modo a aumentarem a eficiência, e promoverem o crescimento sustentável, a antecipação de problemas e minimização do risco.
Small and Medium-sized Enterprises (SMEs) have taken on an increasingly important role in economic structures, especially in terms of economic growth, job creation, innovation and market diversity. There are several critical factors associated with the performance of SMEs, including planning, organized accounting, and technological evolution. This study aims to deep investigate the relationships between the topics presented, studying the influence of strategic planning and organized accounting on the performance of SMEs, the advantages of both and how technological evolution has affected their development. Since the study was carried out at Greenvolt Next, a company focused on renewable energy, the specific case of Greenvolt Next is studied, to understand the importance of the topics presented in its development and operation. This study is based on a qualitative methodology, conducted through interviews with professionals in relevant positions at Greenvolt Next Portugal, who were challenged to answer a set of questions about the company and the subjects mentioned. The results obtained allow us to interpret that there is a clear influence of organized accounting and strategic planning on the performance of the SME Greenvolt Next, with sustainable growth, increased control, anticipation of problems and minimization of risk. Technological evolution plays a fundamental role in the development of planning and accounting, according to the interviewees' observations. At an academic level, this study has made it possible to develop knowledge about the influence of planning and accounting on development, exploring relationships that had not yet been established. Regarding the business level, it allows SMEs to appreciate the importance and investment associated with strategic planning and organized accounting, to increase efficiency, and promote sustainable growth, the anticipation of problems and the minimization of risk.
Small and Medium-sized Enterprises (SMEs) have taken on an increasingly important role in economic structures, especially in terms of economic growth, job creation, innovation and market diversity. There are several critical factors associated with the performance of SMEs, including planning, organized accounting, and technological evolution. This study aims to deep investigate the relationships between the topics presented, studying the influence of strategic planning and organized accounting on the performance of SMEs, the advantages of both and how technological evolution has affected their development. Since the study was carried out at Greenvolt Next, a company focused on renewable energy, the specific case of Greenvolt Next is studied, to understand the importance of the topics presented in its development and operation. This study is based on a qualitative methodology, conducted through interviews with professionals in relevant positions at Greenvolt Next Portugal, who were challenged to answer a set of questions about the company and the subjects mentioned. The results obtained allow us to interpret that there is a clear influence of organized accounting and strategic planning on the performance of the SME Greenvolt Next, with sustainable growth, increased control, anticipation of problems and minimization of risk. Technological evolution plays a fundamental role in the development of planning and accounting, according to the interviewees' observations. At an academic level, this study has made it possible to develop knowledge about the influence of planning and accounting on development, exploring relationships that had not yet been established. Regarding the business level, it allows SMEs to appreciate the importance and investment associated with strategic planning and organized accounting, to increase efficiency, and promote sustainable growth, the anticipation of problems and the minimization of risk.
Descrição
Mestrado Bolonha em Management
Palavras-chave
PME planeamento estratégico contabilidade organizada evolução tecnológica SMEs strategic planning organized accounting technological evolution
Contexto Educativo
Citação
Fernandes, José Duarte Cardoso Marques (2023). “The role of planning and accounting in SMEs”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão
Editora
Instituto Superior de Economia e Gestão