The Use of Indicators to Support Organizational Management: A Proposal for Small and Medium-Sized Organizations from an Accounting Perspective

Small and medium-sized companies face many competition difficulties in their scenarios. Some management tools can support these organizations, and among these tools is the use of indicators, especially economic and financial. Thus, this work aimed to propose a matrix of indicators for small and medium-sized organizations. To achieve this objective, a systematic literature review was carried out, resulting in a matrix of indicators. This matrix, developed through the Delphi technique, was subjected to rounds of interviews with experts. As main results, it can be highlighted: although there are differences between the matrix resulting from the systematic review and the matrix resulting from the specialists, there is a great similarity between these matrices regarding liquidity and indebtedness indicators, in both matrices; there is a strong presence/predominance of operational indicators and finally, about profitability indicators, a strong concern with profit margins.